The Mexican government has significantly stepped up tax enforcement measures against foreign residents who remain in the country without fully regularizing their tax status, with particular focus on those staying here for more than 183 days per year.
The crackdown, which is reportedly being implemented throughout 2026, forms part of President Sheinbaum’s broader revenue strategy — emphasizing anti-evasion efforts rather than creating new general taxes.
The 183-day rule
Under Mexican tax law, any foreign individual who remains in Mexico for 183 days or more — whether consecutively or intermittently — within a single calendar year acquires fiscal residency status. This triggers obligations to pay Income Tax (ISR) on their worldwide earnings, not just income generated within Mexico.
For remote workers and digital nomads who earn in dollars or other foreign currencies while living in Mexico for extended periods, this represents a significant shift from the informal tax advantages many previously enjoyed.
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