SAT tightened RFC (Registro Federal de Contribuyentes) enrolment enforcement for foreign residents from 2024 — particularly targeting landlords of Mexican property and freelance service providers with Mexican clients. Residence-card holders now typically enrol in RFC at the time of card issuance. Non-compliance penalties escalated.
Foreign residents earning Mexican-source income (rental, commercial).
Primary: Servicio de Administración Tributaria (SAT) ↗
Verified 2026-04-19 · methodology · report a correction