What is RESICO and who is it for?
The Simplified Trust Regime (RESICO) is a tax regime created by Mexico's SAT (Tax Administration Service) to simplify tax compliance for individuals with business activity, professional services and rental income, as well as small corporations.
Its main attraction is the reduced tax rate: between 1% and 2.5% on total income for individuals, making it a hugely competitive alternative to the General Regime for Individuals with Business Activity (PFAE).
Who can enroll in RESICO?
- Individuals with annual income up to 3.5 million MXN carrying out business activities, professional services or rental income.
- Corporations (Personas Morales) with annual income up to 35 million MXN.
Who cannot join RESICO: partners or shareholders of other companies, people who receive more than 10% of their income from abroad, or those who have employees in certain limiting situations.
Tax advantages of RESICO vs the general regime
| Concept | RESICO | General Regime (PFAE) |
|---|---|---|
| ISR rate on income | 1% – 2.5% | Up to 35% |
| Declarations | Bimonthly (individuals) | Monthly |
| Accounting | Simplified | Full bookkeeping |
| Expense deductions | Not needed (rate on gross) | Yes, on profit |
| Income limit | $3.5M MXN/year | No limit |
Requirements to register for RESICO
- Active RFC (Federal Taxpayer Registry) with SAT.
- Valid e.firma (electronic signature) — essential for online procedures.
- Activated tax mailbox (buzón tributario) on the SAT portal.
- Annual income below 3.5 million MXN (individuals).
- Not falling under any exclusion conditions.
Step by step: how to register for RESICO in 2026
Step 1: Access the SAT portal
Go to sat.gob.mx and in the "RFC Procedures" section, select Update of economic activities and obligations. You'll need your RFC and password or e.firma.
Step 2: Select RESICO
Within the portal, in the tax regime section, select Régimen Simplificado de Confianza. Confirm your economic activities.
Step 3: Confirm the start date
If you're changing from another regime, the switch to RESICO takes effect from January 1st of the following fiscal year if done during the year.
Step 4: Save your confirmation
The system will generate a modification confirmation (acuse). Save it as PDF — it's your official proof of RESICO enrollment.
RESICO tax rates 2026
| Annual income | ISR rate |
|---|---|
| Up to $300,000 MXN | 1.0% |
| $300,001 – $600,000 | 1.1% |
| $600,001 – $1,000,000 | 1.5% |
| $1,000,001 – $2,000,000 | 2.0% |
| $2,000,001 – $3,500,000 | 2.5% |
RESICO obligations
- Issue CFDI invoices for all transactions.
- File bimonthly ISR declarations.
- File monthly IVA declaration.
- Keep fiscal receipts for at least 5 years.
When does SAT remove you from RESICO?
SAT can automatically exclude you if your income exceeds 3.5 million MXN, or if you miss two or more consecutive declarations. You would then be moved to the General Regime with much higher tax rates.
Need help registering?
We handle your RESICO registration, obtain your e.firma and set up your invoicing system. Free initial consultation.
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