The platform withholds taxes, but that does not exempt you from your SAT obligations. You need an active RFC, and depending on your income level, you may need to file monthly declarations or register as PFAE.
What is the technology platforms tax regime?
Since 2020, SAT established a specific tax regime for individuals earning income through digital intermediation platforms: transportation, lodging, food delivery, online goods and services sales.
The legal basis is in Articles 113-A to 113-C of the ISR Law and Article 18-J of the IVA Law. In short: platforms are required to withhold and pay to SAT the ISR and IVA of service providers operating through them.
Which platforms are covered?
| Category | Platforms | ISR withholding |
|---|---|---|
| Passenger transportation | Uber, Didi, Cabify, Beat, inDriver | 2.1% |
| Goods delivery / courier | Rappi, UberEats, DiDi Food, Amazon Flex | 2% |
| Lodging | Airbnb, Vrbo, Booking.com | 4% |
| Goods sales | Mercado Libre, Amazon, Etsy, eBay | 0.4% |
| Online services | Fiverr, Upwork, Freelancer.com | 1% |
How does tax withholding work?
When the platform pays you, it already deducts ISR and IVA before transferring the money. That withheld amount is paid directly to SAT in your name. At year end you receive a withholding certificate (constancia de retenciones) summarizing what was withheld.
Two options: simplified regime vs. regular PFAE
| Situation | Simplified Regime | Regular PFAE |
|---|---|---|
| Annual income | Up to $300,000 MXN | Over $300,000 MXN (or by choice) |
| Monthly declarations | ❌ Not required | ✅ Monthly ISR and IVA |
| Annual declaration | ✅ Yes | ✅ Mandatory |
| Withholding as final payment | ✅ Yes, if you opt for it | ❌ It is provisional |
| Expense deductions | ❌ Not applicable | ✅ Yes, activity-related expenses |
| Own CFDI invoices | Not always required | ✅ Must issue CFDI invoices |
What you need to comply with SAT
Step 1 — Active RFC
Without an RFC you cannot legally operate through Mexican platforms. See our guide on how to get an RFC in Mexico. Platforms are required to collect your RFC to make withholdings in your name.
Step 2 — Register your obligations with SAT
You must register the economic activity corresponding to your platform. If you already have an RFC but have not declared platform income, update your obligations through the SAT portal or at a SAT office.
Step 3 — Track your income
Even though the platform withholds, you must record all income. At year end the platform sends your withholding certificate — keep it for your annual declaration.
Step 4 — Annual tax return
Even in the simplified regime you must file an annual return. You credit the platform withholdings against your annual tax. If your deductible expenses are significant, you may end up with a tax balance in your favor to claim back from SAT.
Deductible expenses for drivers and hosts
| Activity | Common deductible expenses |
|---|---|
| Uber / Didi (driver) | Fuel, vehicle maintenance, car insurance, vehicle depreciation, phone (proportional) |
| Rappi / UberEats (courier) | Fuel or electric charging, motorcycle/bike maintenance, safety equipment |
| Airbnb (host) | Proportional rent, utilities (electricity, water, internet), cleaning, repairs, furniture |
| Mercado Libre (seller) | Cost of goods, packaging, shipping, storage, platform commissions |
Frequently asked questions
Can I combine platform income with a formal job?
Yes. If you are an employee and also earn from platforms, declare both sources in your annual return. Withholdings from your employer and from platforms are both credited against your total annual ISR.
What if I do not register with SAT but use platforms?
The platform still withholds taxes but without your RFC it pays them under a generic name. This does not protect you — SAT can detect the income and send you audit notices. You also lose the right to deduct expenses and recover any balance in your favor. Registering is always better than waiting for an audit.
Does Airbnb withhold taxes in Mexico?
Yes. Since 2020, Airbnb has an RFC in Mexico and is required to withhold 4% ISR and 16% IVA on each booking. As a host you must still declare this income — the withholding is provisional, not final.
I am a foreigner — does this regime apply to me?
Yes, if you have an RFC and earn platform income in Mexico, you are subject to this regime regardless of nationality. If you are planning to open a company in Mexico or operate as a self-employed professional, our team can guide you through the correct setup from the start.
Earning income through Uber, Airbnb, Rappi or other platforms?
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