Accounting for a dental clinic in Mexico: what nobody tells you

Miguel's case: 8 years overpaying without knowing it

Miguel is a dentist specializing in orthodontics. He opened his clinic in Monterrey eight years ago with two dental chairs and a receptionist. Today he has four treatment rooms, six employees, and a three-week waiting list.

Like any responsible professional, he always filed his returns and paid what SAT indicated. The problem wasn't that he was evading taxes — the problem was that he wasn't using any of the legal tools the Mexican tax system offered him.

When we did his initial tax assessment, we found three issues typical of dental clinics:

1. He was under the Business and Professional Activity regime when RESICO would have been far more advantageous
2. He wasn't correctly deducting his dental equipment (chairs, X-rays, autoclave, compressor)
3. He had no clear system for cash payments received

In total, we estimated an annual tax saving of $183,000 pesos through a completely legal restructuring.

Which tax regime is best for a dental clinic?

This is the first question any dentist who wants to optimize their tax burden needs to answer. In Mexico, dental clinics can operate under different regimes depending on their structure:

For the vast majority of dentists with their own practice or small clinic, RESICO (Individual) is the most advantageous regime: low flat rate, simple monthly returns, no complex bookkeeping required. Read our complete guide on how to register for RESICO to understand the regime-change process.

What expenses can a dental clinic deduct?

This is one of the areas where the most money is lost through ignorance. A dental practice has a wide catalog of authorized deductions:

Dental medical equipment

• Dental chairs — deducted as fixed asset investment (25% annual depreciation per LISR)
• Digital X-ray equipment — 25% annual depreciation
• Autoclave and sterilizers — 25% annual depreciation
• Dental compressor — 25% annual depreciation
• Intraoral camera and 3D scanner — 25% annual depreciation
• Office furniture — 10% annual depreciation

Deductible operating expenses

• Rent of premises (with landlord's CFDI)
• Dental materials: resins, anesthesia, drills, gloves, masks, etc.
• Employee salaries and IMSS contributions (receptionist, dental assistant)
• Cleaning and maintenance services
• Dental continuing education courses, diplomas and conferences
• Clinic management software (appointments, electronic records)
• Social media advertising and Google Ads
• Office internet and phone
• Accounting and accountant fees

The requirement for any deduction is having the corresponding CFDI 4.0. Learn how to request them correctly in our guide on how to issue and request CFDI invoices.

For a full list of personal and business deductions available, see our article on what expenses are tax-deductible in Mexico 2026.

The cash problem in dental clinics

This is the topic that makes dentists most uncomfortable — and the one that generates the most tax risk. The reality: many patients pay cash and don't request an invoice. What to do?

The correct solution is to declare all income, including cash payments without CFDI, using the "General Public Operations" supplement (formerly known as "sales note"). This keeps you compliant, documents your income, and lets you apply all your deductions without issues.

Dental clinic with employees? IMSS and INFONAVIT are mandatory

• IMSS: register the employee before their first day, pay monthly worker-employer contributions
• INFONAVIT: monthly contributions of 5% of salary
• Payroll CFDI: stamp salary receipts each payroll period
• PTU (Profit Sharing): if profitable, employees are entitled to a share (paid in May)

Annual declaration for the dental clinic

Whether you operate as an individual (RESICO or Business Activity) or as a Persona Moral, you must file an annual return:

• Individual: before April 30 (2026 deadline currently active)
• Persona Moral: before March 31

The annual declaration is where all income, deductions and provisional payments are consolidated. If your accountant kept good records throughout the year, you may end up with a tax balance in your favor that SAT refunds to you. Read our full guide on the SAT 2026 annual declaration for individuals.

How much does an accountant for a dental clinic cost?

At Nexoconsult we have three service levels for healthcare professionals and their businesses:

For a dental clinic with 2–4 treatment rooms and up to 6 employees, the Professional plan at $2,500 MXN/month typically covers everything. And if you consider it can generate savings of $15,000+ pesos per month, the ROI is immediate. See all details on our pricing page.