Mexico
30%
Impôt sur les sociétés
3–6 weeks
Délai de création
No minimum
Capital minimum
100% (restrictions in strategic sectors)
Propriété étrangère
#60
Facilité des affaires
Mexico is having a strategic moment — nearshoring (companies relocating manufacturing closer to the US market from Asia) has created a surge in industrial investment in northern Mexican states (Nuevo León, Chihuahua, Coahuila, Baja California). The USMCA (successor to NAFTA) gives Mexican companies duty-free access to the US and Canadian markets. Mexico's 128 million consumers and growing middle class represent a significant domestic market. The SA de CV (Sociedad Anónima de Capital Variable) is the standard corporate structure. Corporate tax is 30% — one of the highest headline rates in Latin America but with extensive deductions. For nearshoring manufacturers, Mexico may be the most strategically important country in the Western Hemisphere right now.
- Manufacturing companies implementing nearshoring strategies (China+1+Mexico)
- Companies targeting USMCA markets with duty-free US and Canada access
- Consumer goods companies entering Latin America's second-largest market
- E-commerce businesses targeting Mexico — LatAm's largest e-commerce market
- Companies establishing US-adjacent operations for timezone and logistics advantages
Security varies significantly by region — northern industrial states are generally safer for business than other areas. Conduct thorough location due diligence before committing to a specific city or state. Corruption remains a real operational variable in some regulatory interactions, and the mandatory employee profit sharing (PTU) at 10% of taxable profit is an often-overlooked cost that can significantly impact margins.
En un coup d'œil
Structures juridiques disponibles
Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: 2–4 weeks
Mexico has a well-developed banking sector dominated by large international banks (BBVA Mexico, Santander, Citibanamex, HSBC) and strong domestic banks (Banorte). Opening a corporate account requires the RFC, notarised Articles of Incorporation, and identification of the legal representative. Foreign-owned companies may face additional KYC requirements. In-person visits are typically required. Fintech alternatives (Clip, Konfio, Albo Business) are expanding but traditional banking remains standard for established businesses. Mexico's banking infrastructure is reliable and well-integrated with the US financial system.
Visas et immigration
Mexico offers Temporary Resident status for business owners and investors. The Residente Temporal visa (1–4 years) is available for foreign nationals with economic activity in Mexico, including company owners and directors. Minimum income or investment thresholds apply and vary by consulate. The Residente Permanente visa is available after 4 years of temporary residency or through qualifying family ties. Mexico does not have a formal digital nomad or golden visa programme, but the tourist visa (FMM) allows stays of up to 180 days and many remote workers use this while establishing a more permanent structure.
Erreurs courantes
Ignoring the mandatory employee profit sharing (PTU) obligation
Fix: PTU requires distributing 10% of taxable profit to employees annually. This is not optional — it is a constitutional right in Mexico. Factor PTU into your financial projections from day one and understand the recent caps (3 months salary or 3-year average).
Underestimating the complexity of Mexico's digital invoicing (CFDI) system
Fix: Every transaction in Mexico must be supported by a CFDI (Comprobante Fiscal Digital por Internet). Hire a Mexican accountant (contador) experienced with the SAT system from the start, and invest in compliant invoicing software. Non-compliance triggers penalties and can freeze your RFC.
Choosing a location without security and infrastructure due diligence
Fix: Mexico's security situation varies enormously by state and city. Northern industrial states (Nuevo León, Chihuahua, Baja California) have strong manufacturing infrastructure but localised security challenges. Conduct thorough on-the-ground due diligence and consult with local business chambers before committing to a location.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.