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US Expat Taxes in Mexico

Mexico is home to approximately 800,000 US citizens, making it one of the largest American expat communities worldwide. Whether you live in Mexico City, on the Pacific coast, or in popular retirement destinations like San Miguel de Allende, understanding your dual tax obligations is essential.

Tax Treaty Information

Active Tax TreatySince 1992
  • Reduced withholding rates on dividends (5-10%), interest (4.9-15%), and royalties (10%)
  • Pension and annuity income provisions
  • Independent and dependent personal services provisions
  • Real property income and gains taxation rules
  • Government service income allocation

FBAR & FATCA Requirements

US citizens in Mexico must report all Mexican bank accounts, investment accounts, AFORE retirement accounts, and any other financial accounts on the FBAR if aggregate values exceed $10,000. Mexico has a FATCA intergovernmental agreement.

Foreign Earned Income Exclusion (FEIE)

US expats in Mexico can qualify for the FEIE through the Bona Fide Residence Test or Physical Presence Test. Mexico's progressive income tax rates (1.92%-35%) are generally lower than US rates, making the FEIE particularly beneficial for many expats.

Need Expert Help Filing from Mexico?

Our Enrolled Agents specialize in US expat tax filing and can ensure you're fully compliant with both US and Mexico tax obligations.

Common Tax Issues in Mexico

  • 1Mexican AFORE retirement accounts have uncertain US trust reporting implications
  • 2RFC registration requirements for tax residents
  • 3Property rental income must be reported on both Mexican and US returns
  • 4Mexican ISR withholding on services and its interaction with FTC
  • 5Temporary vs. permanent resident status affects Mexican tax obligations differently
  • 6Cash transaction reporting rules in Mexico

Filing Deadlines

Regular FilingApril 15
ExtensionOctober 15
FBAR DeadlineApril 15 (auto-extended to October 15)

Local Tax Rates

Income Tax

1.92%-35%

Capital Gains

10% on stock market gains; up to 35% on other gains

VAT/GST

16%

Local Resources

US Embassy in Mexico City

Consular services for US citizens in Mexico

SAT (Servicio de Administracion Tributaria)

Mexican tax authority

IRS International Taxpayers

IRS resources for US citizens abroad

Frequently Asked Questions: US Taxes in Mexico

Do I need an RFC number as a US expat in Mexico?
If you are a Mexican tax resident or earning income in Mexico, you need an RFC number to file Mexican taxes.
How is my Mexican AFORE retirement account treated?
AFORE accounts are reportable on your FBAR and potentially Form 8938. They may be considered foreign trusts. Employer contributions may be currently taxable for US purposes.
Can I use the FEIE for my Mexico-sourced income?
Yes, if you meet the Bona Fide Residence Test or Physical Presence Test. Since Mexican tax rates are generally lower, the FEIE is often very beneficial.
Do I need to report my Mexican property on US forms?
Mexican real estate is not reported on FBAR, but rental income must be reported on your US return. Property held through a fideicomiso may require additional Form 3520 reporting.

Related Country Guides

Ready to File Your US Taxes from Mexico?

Our team of Enrolled Agents specializes in cross-border taxation and can help you navigate your tax obligations in Mexico.

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    US Expat Taxes in Mexico: Complete Guide 2026 | Zenith Financial | Zenith Financial Advisors