Tax residence in Mexico: where the days come in
Unlike most countries, Mexico does not set tax residence with a day threshold. You are resident if you have a home in Mexico. If you also have one abroad, the centre of vital interests decides: more than 50 percent of the year's income from Mexican sources, or the main centre of professional activities in the country.
So why count days? Because double tax treaties use presence as a tie-breaker, because some states and employers ask for it, and because a tidy count is the simplest proof of where you really live.
The calculator shows days in Mexico in the calendar year as a reference. It does not conclude on residence: that conclusion depends on the criteria above.
Source: Federal Fiscal Code, article 9
Calculator
Your stays
Add each period spent in Mexico. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.
Leave empty if you are still there.
Result as of today
Mexico.
Add at least one stay to see the count.
Frequently asked questions
- If I spend fewer than 183 days in Mexico, am I a non-resident?
- Not necessarily. With a home in Mexico and the centre of vital interests in the country, you are resident even with little time spent there. Days are an indication, not the legal test.
- What is the centre of vital interests?
- The law defines it with two cases: more than 50 percent of total income for the year from Mexican sources, or the main centre of professional activities in Mexico.
- And if I stop being resident?
- You must file a notice with the tax authority (SAT) and, in certain moves to preferential tax regimes, residence is kept for several years. That is adviser territory.
Other calculators
This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.