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North America · WONE Global market
A major North American manufacturing, trade and investment market closely connected to the United States. 3 of 18 services have a WONE Global Partner here. For the others, WONE Global confirms availability on request.
Mexico City · Tuesday 20 October
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Local time
Market guide · Source-checked research
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
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
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.
Who handles this in MexicoSetting up and running a companyLicences, permits and regulators
Questions on this topic
1 statement on entry, investment and company formation in Mexico
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.
Who handles this in MexicoTax and structuringAccounting and annual filings · Marco Antonio Bernal Munguia
Questions on this topic
1 statement on tax, accounting and reporting in Mexico
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.
Who handles this in MexicoEmployment, payroll and immigration
Questions on this topic
2 statements on employment, payroll and mobility in Mexico
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-writtenEjido 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-writtenEnergy 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-writtenWho handles this in MexicoLicences, permits and regulators
Questions on this topic
3 statements on licensing, incentives and property in Mexico, 3 not yet checked against a source
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-writtenBanco de México runs the SPEI real-time payment system, and the CNBV supervises banks and their AML compliance.
AI-writtenAllow time for account opening: banks ask for the registered deed, the RFC tax registration, powers of attorney and beneficial owner details.
AI-writtenUS dollar cash deposits are limited by regulation, so plan to receive dollars by wire transfer.
AI-writtenCrowdfunding and electronic payment businesses need CNBV authorisation under the 2018 fintech law.
AI-writtenWho handles this in MexicoPayments and currencyBanking and capital
Questions on this topic
6 statements on banking, foreign exchange and repatriation in Mexico, 6 not yet checked against a source
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.
Who handles this in MexicoCustoms, trade and export controls
Questions on this topic
2 statements on trade, customs and supply chain in Mexico
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.
Who handles this in MexicoData protection and cyber
Questions on this topic
1 statement on data, privacy and technology in Mexico
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.
Who handles this in MexicoTrade marks, patents and brands
Questions on this topic
5 statements on intellectual property in Mexico
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.
Who handles this in MexicoBuying, selling and investing · Miguel Angel Asencio Asencio
Questions on this topic
3 statements on transactions, competition and restructuring in Mexico
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-writtenKeep 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-writtenWho handles this in MexicoAnti-bribery, sanctions and compliance
Questions on this topic
3 statements on compliance, anti-corruption and risk in Mexico, 3 not yet checked against a source
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.
Who handles this in MexicoDisputes and arbitration
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.
WONE Global Intelligence
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WONE Global Partners
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.
WONE Global Partners
Senior professionals responsible for WONE Global work in Mexico, under their own professional rules.
Mexico City · MexicoWONE Global Capability Partner · Mexico
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…
Mexico City · MexicoWONE Global Capability Partner · Mexico
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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