Tax Registration in Mexico
Registration of the company or individual with the SAT — the RFC (Registro Federal de Contribuyentes), the tax regime, and the e.firma and CSD needed to stamp CFDI 4.0 electronic invoices through an authorised PAC. A persona moral (SAS, S. de R.L., S.A.) is taxed under the Ley del ISR at 30% on resultado fiscal (art. 9 LISR) with monthly provisional payments and an annual return; a persona física con actividad empresarial is taxed instead on the personal progressive ISR scale or under the RESICO simplified regime if eligible. IVA registration follows automatically from the activity: 16% general (art. 1 Ley del IVA), with an effective 8% for taxpayers domiciled and operating in the northern or southern border zones under the estímulo fiscal decree. Employers separately register with IMSS and INFONAVIT, and for the state ISN payroll tax with the treasury of each state where staff work.
3–15 business days
MXN
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Constitutive act — the SAS electronic constitution, or the escritura constitutiva with its Registro Público de Comercio inscription data
Identity and e.firma of the legal representative (administrador único, consejo member or apoderado)
Proof of the Mexican domicilio fiscal and the intended economic activity and tax regime
For an employer: IMSS / INFONAVIT employer registration and state ISN enrolment details
IMSS employer contributions are monthly and INFONAVIT and the retirement (RCV/SAR) portion bimonthly; exact rates depend on the risk-premium class and were not confirmed on imss.gob.mx / infonavit.org.mx during research.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Inscripción al RFC with SATSAT registration is widely understood to carry no charge, but sat.gob.mx refused every connection during the research session, so no official page confirmed it — we do not write 0 for a fee no authority page was read for. | Confirmed before payment |
| State ISN (impuesto sobre nómina) employer enrolmentSTATE-ADMINISTERED — there is no national rate or fee. Each state sets its ISN rate (roughly 1%–3%) and filing rules in its código financiero / ley de hacienda. Confirm with the Secretaría de Finanzas of the state of operation. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
RFC Issued
Inscription with SAT completed; the RFC and tax regime are assigned (régimen general for a persona moral, or RESICO where a persona física qualifies).
e.firma & CSD Issued
The e.firma and the Certificado de Sello Digital are obtained so the taxpayer can stamp CFDI 4.0 invoices through an authorised PAC.
Employer Registrations
Where staff are hired, register as an employer with IMSS and INFONAVIT and enrol for the state ISN payroll tax.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Servicio de Administración Tributaria (SAT) — inscripción al RFC and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.