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Mexico is a federal republic where company, tax, labour, competition and foreign investment law are set mainly at federal level. Several core statutes changed recently: a new private-sector data protection law in March 2025, a reformed competition law creating the Comisión Nacional Antimonopolio, an industrial property reform in April 2026 and a tariff law amendment in October 2026. The federal law texts on tax, companies and labour could not yet be opened, so most figures still need confirming; regulation, banking and risk are AI-written and labelled as such.
Essentials guide · Source-checked research49% of statements checked against a source17 checked against an official source0 checked against a secondary sourceChecked 2026-10-196 held back until checked against an official source3 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Overview
The essentials at a glance
Mexico has a codified civil-law system. Federal laws are published in the Diario Oficial de la Federación and compiled by the Chamber of Deputies. Key bodies for an incoming business include the Tax Administration Service (SAT), the Mexican Social Security Institute (IMSS), the Comisión Nacional Antimonopolio, the Mexican Institute of Industrial Property (IMPI) and the Ministry of Economy for foreign investment and trade.
Key facts
Competition authority
Comisión Nacional Antimonopolio
Data protection law
New LFPDPPP issued 20 March 2025
Foreign investment law
Ley de Inversión Extranjera (last amended 27 May 2024)
Social security registration
Report hires and changes to IMSS within 5 working days
New York Convention
In force since 13 July 1971
Patent term
20 years from filing
Entry, investment and company formation
1 statements, checked against sources
Foreign investment in Mexico is governed by the federal Foreign Investment Law, last amended in May 2024. The content of the law, entity forms under the General Law of Commercial Companies and registration steps could not be confirmed from official texts, so this area needs checking before relying on it.
Key facts
The Foreign Investment Law is the reference statute for sector restrictions and investment registration; check the current text, last amended in May 2024.
Still to be confirmed · 3
Sector restrictions and caps, National Foreign Investment Commission approvals and Foreign Investment Registry duties (LIE) not confirmed.
Entity forms (S.A., S. de R.L., S.A.S.) and formation requirements under the General Law of Commercial Companies not confirmed.
Registration of foreign companies, notarial requirements and beneficial ownership rules not confirmed.
Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on entry, investment and company formation in Mexico
Tax, accounting and reporting
1 statements, checked against sources
The corporate income tax rate, VAT rate, withholding taxes and Pillar Two position could not be confirmed from an official text; the Income Tax and VAT Law PDFs could not yet be checked. The Federal Tax Code, which governs registration and electronic invoicing, was amended in April 2026.
Key facts
Tax administration rules sit in the Federal Tax Code, amended in April 2026, so registration and e-invoicing procedures should be checked against the current text.
Still to be confirmed · 4
Corporate income tax rate and dividend tax (Ley del Impuesto sobre la Renta) not confirmed.
VAT rates, including the border-region regime and non-resident digital services rules (Ley del IVA), not confirmed.
Withholding taxes, transfer pricing, treaty network, Pillar Two status, accounting standards and audit requirements not researched to source.
Electronic invoicing (CFDI) requirements not confirmed.
Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on tax, accounting and reporting in Mexico
Employment, payroll and mobility
2 statements, checked against sources
Every employee in a subordinate paid relationship must be covered by the mandatory social security regime, and employers must register with IMSS and report hires and changes within five working days. Minimum wage, Federal Labour Law rules and work permits could not be confirmed.
Key facts
Any paid, personal and subordinate service relationship falls within mandatory social security, whatever the contract is called.
Employers must register with IMSS and report hires, departures and salary changes within five working days.
Still to be confirmed · 5
2026 minimum wage (general and northern border zone) not confirmed.
Federal Labour Law rules on hours, holidays, profit sharing (PTU), severance and the 2021 subcontracting reform not confirmed.
Status of the reduction of the working week not confirmed.
Employer social security and housing fund (INFONAVIT) contribution rates not confirmed.
Work permits and visas under the Migration Law not confirmed.
Cámara de Diputados del H. Congreso de la Unión — Ley del Seguro Social (texto vigente, última reforma DOF 15-01-2026)Checked against an official source · checked 2026-10-19 · 2 statements
Questions on this topic
2 statements on employment, payroll and mobility in Mexico
Licensing, incentives and property
AI-written, not source-checked
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Foreign ownership of land is restricted in a strip along the borders and coasts, where foreigners use a bank trust or a Mexican company instead.
Key facts
A Mexican company with foreign shareholders can buy property in the restricted zone directly for business use after notifying the Ministry of Foreign Affairs.
AI-written
Ejido and communal land cannot be bought like private land until agrarian procedures are completed, so title checks matter for industrial and real estate projects.
AI-written
Energy and telecoms regulators were replaced in 2024 and 2025 by bodies within the federal administration, so permits and licences should be checked against the new sector laws.
AI-written
Still to be confirmed · 8
Names, powers and permit procedures of the energy and telecommunications bodies created in 2025 not confirmed.
Current list of activities reserved, capped or subject to National Foreign Investment Commission approval, and the asset threshold for approval, not confirmed.
RNIE registration and annual reporting deadlines not confirmed.
Federal investment incentives (including any 2025 decrees on accelerated deduction) and IMMEX programme conditions not confirmed.
Current federal public procurement law and foreign bidder rules not confirmed.
Restricted-zone real estate rules (border and coastal strips) under the Foreign Investment Law not confirmed.
Sector licensing (energy, telecoms, financial services, mining) not researched.
Incentive regimes and public procurement rules not researched.
3 statements on licensing, incentives and property in Mexico, 3 not yet checked against a source
Banking, foreign exchange and repatriation
AI-written, not source-checked
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
Mexico has a floating peso and no general exchange controls, so profits and capital can usually be sent abroad without central bank approval. Banco de México runs monetary policy and the SPEI payment system, and the CNBV supervises banks, including their know-your-customer checks. Expect detailed onboarding documents and limits on US dollar cash.
Key facts
There are no general exchange controls: profits, dividends, interest and capital can usually be remitted abroad without central bank approval, subject to tax withholding.
AI-written
Banco de México runs the SPEI real-time payment system, and the CNBV supervises banks and their AML compliance.
AI-written
Allow time for account opening: banks ask for the registered deed, the RFC tax registration, powers of attorney and beneficial owner details.
AI-written
US dollar cash deposits are limited by regulation, so plan to receive dollars by wire transfer.
AI-written
Crowdfunding and electronic payment businesses need CNBV authorisation under the 2018 fintech law.
AI-written
Still to be confirmed · 6
Exact US dollar cash deposit limits for individuals and companies, and the border and tourist area rules, not confirmed.
Rules on which entities may hold US dollar accounts in Mexico not confirmed.
Withholding tax on dividends and interest paid abroad not stated here (see tax).
Current CNBV account opening and beneficial ownership thresholds not confirmed.
Exchange-control position and profit repatriation rules not confirmed with Banco de México sources.
AML onboarding rules (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita) and bank KYC expectations not confirmed.
6 statements on banking, foreign exchange and repatriation in Mexico, 6 not yet checked against a source
Trade, customs and supply chain
2 statements, checked against sources
Mexico's tariff law (LIGIE) was amended as recently as 13 October 2026, and the Customs Law and Foreign Trade Law were both reformed in the past year. The content of these changes, including tariff rates and FTA treatment, could not be confirmed and should be checked for each product.
Key facts
The tariff schedule (LIGIE) was amended on 13 October 2026, so duty rates should be checked against the current text for each tariff line.
Customs Law (December 2025) and Foreign Trade Law (May 2026) reforms may affect import procedures and trade remedies.
Still to be confirmed · 4
Tariff rates and recent tariff increases for countries without trade agreements not confirmed.
USMCA/T-MEC rules and its 2026 joint review status not researched.
Importer registry (Padrón de Importadores), IMMEX and NOM conformity requirements not researched.
Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes)Checked against an official source · checked 2026-10-19 · 2 statements
Questions on this topic
2 statements on trade, customs and supply chain in Mexico
Data, privacy and technology
1 statements, checked against sources
Mexico replaced its private-sector data protection law with a new LFPDPPP by decree published on 20 March 2025. The new law's authority, transfer rules and sanctions could not be confirmed.
Key facts
A new LFPDPPP was issued by decree on 20 March 2025, so privacy notices and transfer arrangements built under the 2010 law should be reviewed.
Still to be confirmed · 3
Competent data protection authority under the 2025 law not confirmed.
Cross-border transfer rules, privacy notice requirements and fines under the new law not confirmed.
Cybersecurity rules and e-invoicing technical obligations not researched.
Diario Oficial de la Federación (via Cámara de Diputados) — DOF 20 de marzo de 2025 (Edición Vespertina): Decreto por el que se expiden la Ley General de Transparencia y Acceso a la Información Pública, la Ley General de Protección de Datos Personales en Posesión de Sujetos Obligados y la Ley Federal de Protección de Datos Personales en Posesión de los ParticularesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on data, privacy and technology in Mexico
Intellectual property
5 statements, checked against sources
IMPI administers patents and trademarks, and Mexico is in both the Madrid system and the PCT. Patents last 20 years and utility models 15 years. A wide reform published on 3 April 2026 added provisional patent applications, a regulatory-delay patent extension and statutory resolution periods.
Key facts
International trademark and patent filings can designate Mexico through Madrid (since 2013) and the PCT (since 1995).
IMPI is the industrial property authority, with functions expanded in 2026.
Patents last 20 years from filing and utility models 15 years.
The April 2026 reform added a 12-month provisional patent application and a patent extension of up to five years for health-regulatory delay; confirm its entry into force.
Still to be confirmed · 3
Trademark term and renewal rules after the 2026 reform not confirmed.
Entry-into-force date of the 3 April 2026 reform not confirmed.
Copyright (Ley Federal del Derecho de Autor) not researched.
World Intellectual Property Organization (WIPO) — WIPO-Administered Treaties: Madrid Protocol, Contracting PartiesChecked against an official source · checked 2026-10-19 · 1 statement
World Intellectual Property Organization (WIPO) — PCT Contracting StatesChecked against an official source · checked 2026-10-19 · 1 statement
Cámara de Diputados del H. Congreso de la Unión — Ley Federal de Protección a la Propiedad Industrial (Nueva Ley DOF 01-07-2020)Checked against an official source · checked 2026-10-19 · 2 statements
Cámara de Diputados del H. Congreso de la Unión — Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley Federal de Protección a la Propiedad Industrial (DOF 03-04-2026)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
5 statements on intellectual property in Mexico
Transactions, competition and restructuring
3 statements, checked against sources
Merger control and antitrust enforcement now sit with the Comisión Nacional Antimonopolio under the reformed Federal Economic Competition Law. Some concentrations must be notified in advance, but the current thresholds could not yet be checked. The insolvency law was amended in January 2026.
Key facts
The Comisión Nacional Antimonopolio is the competition authority.
Concentrations are defined broadly, covering share, asset and trust transactions between competitors, suppliers or customers.
The Commercial Insolvency Law was amended in January 2026.
Still to be confirmed · 3
Merger notification thresholds (LFCE art. 86) and review periods not confirmed.
Foreign investment approvals for acquisitions not confirmed.
Cámara de Diputados del H. Congreso de la Unión — Ley Federal de Competencia Económica (texto vigente, última reforma DOF 14-11-2025)Checked against an official source · checked 2026-10-19 · 2 statements
Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
3 statements on transactions, competition and restructuring in Mexico
Compliance, anti-corruption and risk
AI-written, not source-checked
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Businesses in listed vulnerable activities have AML identification and reporting duties, and all legal entities must keep beneficial ownership records for the tax authority. Mexico is party to the OECD Anti-Bribery Convention and a FATF member.
Key facts
Legal entities can also face criminal liability for certain offences committed in their name or for their benefit.
AI-written
Keep beneficial ownership records up to date, as the tax authority can request them, and expect cross-border scrutiny under the OECD Anti-Bribery Convention and FATF standards.
AI-written
Still to be confirmed · 8
Elements of an integrity policy recognised under the General Law of Administrative Responsibilities not confirmed.
List of offences for which legal entities are criminally liable and the applicable penalties not confirmed.
Current list of vulnerable activities, identification and notice thresholds, and the effect of any 2025 reform of the AML law not confirmed.
Beneficial ownership definition, thresholds and penalties under the Federal Tax Code not confirmed.
Sanctions screening practice and any Mexican autonomous sanctions list not researched.
Corporate liability and integrity policy rules under the General Law of Administrative Responsibilities not confirmed.
AML 'vulnerable activities' reporting duties not confirmed.
Criminal liability of legal entities not researched.
3 statements on compliance, anti-corruption and risk in Mexico, 3 not yet checked against a source
Disputes and enforcement
2 statements, checked against sources
Mexico has applied the New York Convention since 1971 without reservations. Commercial arbitration is governed by the Commercial Code, amended in February 2026, whose arbitration provisions could not yet be checked.
Key facts
Mexico applies the New York Convention without reciprocity or commercial reservations.
Arbitration rules sit in the Commercial Code, amended in February 2026.
Still to be confirmed · 3
Arbitration provisions and court enforcement procedure in the Commercial Code not confirmed.
UNCITRAL — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-19 · 1 statement
Cámara de Diputados del H. Congreso de la Unión — Leyes Federales de México (Leyes Federales Vigentes)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
2 statements on disputes and enforcement in Mexico
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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WONE Global Partners
Who handles your work in Mexico
3 of 18 services have a WONE Global Partner in Mexico. For the other 15, WONE Global confirms whether a vetted Associate firm can act and tells you who it is before any work starts.
Marco has more than 28 years of experience, including 12 years at Deloitte, where he served multinational clients in various industries such as telecommunications, media and technology, consumer products, power generati…
Miguel has more than 30 years of experience with national and international exposure, 19 years with Deloitte Mexico from February 1998 through November 2016, serving multinational clients on different industries such as…
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