MX
Mexico tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Mexico's residency framework uses casa habitación (home) and centro de intereses vitales (center of vital interests) rather than primarily day counts. The 50% income test triggers residency when more than half your income is Mexican-source. Treaty 183-day rule applies for employment income.
- Casa habitación: a maintained home in Mexico, broader than 'principal residence'.
- Center of vital interests: triggered by 50%+ Mexican-source income or principal professional activity in Mexico.
- Digital nomads renting Mexican apartments for 6+ months risk accidental residency.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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