Complete Mexican Tax Guide for Freelancers: RESICO, Invoicing and SAT Filings (2026)
By C.P. Mariana Salazar (Certified Public Accountant & Tax Consultant at Prolancer) • Published on 2026-02-15
1. What is RESICO and why does it benefit freelancers?
The Simplified Trust Regime (RESICO) is the most advantageous tax scheme for independent professionals, developers, designers, and consultants operating in Mexico. Under traditional business regimes, personal income tax (ISR) rates could reach up to 35%.
Under RESICO, actual tax rates on gross collected income range from only 1.0% to 2.5% for individuals earning up to 3.5 million MXN annually.
RESICO Income Tax Rates for Individuals in Mexico:
- Up to $300,000 MXN annually: 1.00%
- $300,001 to $1,000,000 MXN annually: 1.50%
- $1,000,001 to $1,500,000 MXN annually: 2.00%
- $1,500,001 to $3,500,000 MXN annually: 2.50%