How to register a business in Mexico (2026)

The simplest route: register for free in the SAT tax register (RFC) as a persona física con actividad empresarial and choose RESICO (tax of 1% to 2.5% of income received). To limit your liability, an SAS can be set up online, for free, alone or with partners, using each shareholder's e.firma.

Checked on 2026-10-28. Rules change: confirm with the official office before paying.

Where to register

Tu Empresa – Secretaría de Economía (gob.mx/tuempresa)

Which legal form to choose

Persona física con actividad empresarial (RESICO)

For whom	Working alone (trade, services, liberal profession, renting) with under MXN 3,500,000 of income a year
Capital	None
Liability	Unlimited: your personal assets cover business debts
Tax	RESICO income tax of 1% to 2.5% of income received, no deductions; 16% VAT if you are liable; RFC registration is free

SAS (Sociedad por Acciones Simplificada)

For whom	One or more individuals; annual income capped at MXN 7,678,849.94 in 2026
Capital	Free, from MXN 1; shares paid within one year
Liability	Limited to contributions
Tax	30% corporate income tax or company RESICO (income ≤ MXN 35,000,000, 30% tax on a cash basis); 16% VAT

S. de R.L. or S.A. de C.V.

For whom	Larger projects, corporate shareholders or income above the SAS cap; set up before a notary or corredor público
Capital	No legal minimum; S. de R.L.: 50% of each share paid in; S.A.: at least 2 shareholders, 20% paid in cash
Liability	Limited to contributions
Tax	30% corporate income tax (RESICO possible if all shareholders are individuals); 16% VAT

The steps

Get your CURP, arrange a tax address in Mexico and choose: persona física under RESICO or an SAS.
Book a SAT appointment (SAT portal, SAT Móvil app or gob.mx) to register in the RFC, free of charge.
At the appointment, register your activity in the RFC choosing RESICO; you leave with the acuse único and tax ID sheet.
Request your e.firma at the SAT (appointment, USB stick, email): required under RESICO and to create an SAS.
SAS: every shareholder needs an e.firma; one of them requests name approval on mua.economia.gob.mx.
SAS: incorporate it online for free on sas.economia.gob.mx; the system registers it in the Public Registry of Commerce.
SAS: register the company in the RFC within a month of signing, then request its e.firma at the SAT.
Issue an electronic invoice (CFDI 4.0) for every sale, for example with the SAT's free invoicing service.
If you hire, register as an employer with the IMSS. Municipal operating licence: check with the one-stop shop and the town hall.

Documents

CURP (Clave Única de Registro de Población)
Valid official ID (original)
Proof of tax address (original)
Foreigners: valid immigration document (e.g. resident card)
USB stick and a valid email address for the e.firma
SAS: valid e.firma of all shareholders and name approval
SAS: articles of association and Public Registry of Commerce registration slip, generated by the system
S. de R.L. or S.A.: deed of incorporation drawn up by a notary or corredor público

How much it costs

RFC registration: free. SAS: incorporation and name approval free, capital from MXN 1. Electronic invoicing: free SAT service. e.firma: cost to be checked with the one-stop shop. S. de R.L. or S.A.: notary or corredor fees and registration charges vary by state; check with the one-stop shop.

How long it takes

SAS: incorporation advertised in 24 hours by the Secretaría de Economía. RFC and e.firma: delivered at the end of the SAT appointment, but waiting times for an appointment vary. Register in the RFC within a month of starting your activity. Since 2026 an SAS registers in the RFC in person at the SAT: check with the one-stop shop.

Taxes

RESICO: monthly income tax on income received excluding VAT, no deductions, from 1% (up to MXN 25,000 a month) to 2.5%, paid by the 17th of the following month, plus an annual return in April. Corporate clients withhold 1.25%. Companies: 30% income tax. VAT: 16% in general.

Social security

Self-employed: joining the IMSS as a « persona trabajadora independiente » is voluntary. It covers health care, sick leave, disability and life, retirement, childcare and social benefits. Contributions depend on the income you declare: 2026 amount to be checked with the one-stop shop (IMSS calculator). Employers: every employee must be registered with the IMSS.

Support and funding

Nafin – SME loans (Tu Primer Crédito, Mujeres Empresarias, Micronegocio Pyme…) — Loans granted by commercial banks with Nafin support; conditions and rates to be checked with the one-stop shop
Nafin – Desarrollo empresarial — Training, technical assistance and business meetings for entrepreneurs and SMEs

Find a professional (official directories)

Watch out

RESICO is not allowed if you are a shareholder of a company, including an SAS. You leave it if you exceed MXN 3,500,000 or miss three monthly payments in a year. An SAS above MXN 7,678,849.94 must change legal form, or its shareholders become personally liable. SAT procedures are free: use only sat.gob.mx and gob.mx.

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