• Independent Professionals.
  • Public Servants.
  • Individuals who receive income by renting property.
  • Individuals who perform commercial activities:
    • Business Activity Tax Regime – Business, industrial, agricultural, livestock, fishing or forestry.
    • Incorporation Tax Regime (Individuals whose annual gross income is less than 2 million pesos).
  • Residents abroad with a source of income in Mexico.

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  • General Tax Regime: COMPANIES
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      • Housing
      • Public Works
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    • Communications
    • Financial Services
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    • Medical Services
    • Government Services
    • Energy and Hydrocarbon