RESICO (Régimen Simplificado de Confianza) is Mexico's simplified tax regime for individuals with business, professional, or rental income up to $3,500,000 MXN per year. It replaces complex bookkeeping with a flat 1%–2.5% rate on gross receipts. It is designed for freelancers and small businesses that want minimal compliance: monthly payments, CFDI invoicing, and an annual return, without tracking deductible expenses for ISR purposes.

The annual rates under Art. 113-E LISR are: 1% up to $300,000; 1.10% up to $600,000; 1.50% up to $1,000,000; 2.00% up to $2,500,000; and 2.50% up to $3,500,000 MXN. These apply to income actually collected (ingresos cobrados) backed by CFDI, excluding IVA. Monthly provisional payments use the equivalent monthly brackets ($25,000 / $50,000 / $83,333.33 / $208,333.33 / $291,666.66).

No — not for ISR. This is the regime's defining trade-off: the low 1%–2.5% rates apply to gross receipts with no deductions for salaries, rent, equipment, or any other cost. (You still need CFDI documentation for your expenses for other purposes, and IVA has its own rules.) If your business has significant costs, the general regime — which taxes profit after deductions — may produce a lower bill despite higher headline rates.

You are expelled from RESICO. The $3,500,000 MXN ceiling is absolute for personas físicas. A 2026 ruling by Mexico's Supreme Court (SCJN) confirmed that exceeding the ceiling at any point during the year removes you from the regime, and your ISR for that year must be recalculated under the corresponding general-regime rules from January. If you are approaching $3M, model the general regime in advance — the transition is not optional.

No — RESICO simplifies ISR (income tax), not IVA. The 16% value-added tax still applies to your taxable activities under its own rules, with its own invoicing and filing obligations. Many freelancers conflate the two: your CFDI invoices show IVA separately, while RESICO determines only the ISR line. Plan cash flow for both — the cash-flow forecast helps keep the two liabilities distinct.

Register in the RFC under the regime; keep an active e.firma (advanced electronic signature) and buzón tributario; issue CFDI invoices for all income; obtain and keep CFDI for expenses; file monthly provisional ISR payments by the 17th of the following month; file the annual return in April; and keep accounting records. Missing three or more monthly payments or letting the e.firma lapse can trigger expulsion from the regime.

Among others: individuals who are partners or shareholders of legal entities, residents abroad with a permanent establishment in Mexico, those with income from preferential tax regimes, and certain income types listed in Art. 94 LISR. The regime is meant for independent individuals — if your structure involves companies or partnerships, you are likely excluded. A contador can confirm your eligibility from your constancia de situación fiscal.

It depends on your expense ratio. RESICO wins when your costs are low: 1%–2.5% on gross with no bookkeeping is hard to beat. The general regime wins when deductions are large — progressive 1.92%–35% on profit after expenses can undercut RESICO if your margins are thin (think agencies with subcontractors, or capital-intensive work). Rule of thumb: if deductible costs exceed roughly 40–50% of income, have a contador model both regimes before committing.

You pay provisional ISR each month by the 17th of the following month, applying the monthly rate table to that month's collected income, then file an annual return in April that settles the year. The annual calculation uses the yearly brackets shown in this tool. Keep a monthly discipline — missed provisionals are one of the main expulsion triggers the SAT watches for.

Tax residency is what matters, not nationality. If you are a Mexican tax resident (generally: a home in Mexico, or spending over 183 days a year there) and meet the activity and income conditions, RESICO is available. Non-residents with a permanent establishment in Mexico are excluded. Residency determination has real consequences — confirm yours with a contador before registering under any regime.

It estimates the annual ISR from the statutory table; it does not prepare your return. The annual declaración reconciles your monthly provisionals against the yearly calculation and handles withholdings (retenciones) clients may have applied. If clients withheld ISR from your payments, those withholdings credit against the annual figure — keep every withholding certificate (constancia de retenciones).

No — this is an estimate-only planning aid, not professional tax advice. Rates follow Art. 113-E LISR as verified on 2026-09-25, but Mexican tax law changes annually, and your residency, activities, withholdings, and IVA position all affect the real figure. Confirm the current rules on the SAT portal (sat.gob.mx) and have a contador público review your regime choice before filing.