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Mexico Individual - Foreign tax relief and tax treaties

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Foreign tax relief

An individual resident may derive income from another country, which is subject to tax in that country. The individual may credit the foreign income tax paid against the Mexican income tax liability. However, the credit is limited to the lesser of (i) the amount of foreign tax paid with respect to foreign-source income that is taxable in Mexico and (ii) the amount of Mexican tax corresponding to that income. In addition, no credit is allowed for foreign taxes imposed on income that is exempt from Mexican taxation. Excess foreign tax credits may be carried forward for ten years.

Tax treaties

Tax treaties may reduce or eliminate tax withholding from non-residents, and the treaty provisions should be analysed accordingly, depending on the country of residence of the individual receiving Mexican-source income.

Mexico has concluded double-taxation agreements (DTAs) with the following countries:

Argentina Hungary Philippines
Australia Iceland Poland
Austria India Portugal
Bahrain Indonesia Qatar
Barbados Ireland, Republic of Romania
Belgium Israel Russia
Brazil Italy Saudi Arabia
Canada Jamaica Singapore
Chile Japan Slovak Republic
China Korea, Republic of South Africa
Colombia Kuwait Spain
Czech Republic Latvia Sweden
Denmark Lithuania Switzerland
Ecuador Luxembourg Turkey
Estonia Malta Ukraine
Finland Netherlands United Arab Emirates
France New Zealand United Kingdom
Germany Norway United States
Greece Panama Uruguay
Hong Kong Peru

Mexico has social security totalisation agreements in effect with Canada and Spain. An agreement with the United States has been signed, but it has not completed the entire approval process.


Last Reviewed - 25 January 2019

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