Mexico, México

Código Fiscal de la Federación, Article 9: individuals who have established a home (casa habitación) in Mexico are considered tax residents. If a person also has a home in another country, they are considered a Mexican resident if their centre of vital interests is here: more than 50% of total income in the calendar year from Mexican sources, or the main place of professional activity is here. Reglamento, Article 5: temporary stay in tourist accommodation does not mean that the person has established a home in Mexico. A Mexican citizen is considered a resident by default. The SAT issues a tax residency certificate (constancia); for it you must be an active taxpayer in the RFC register and obtain a positive opinion on compliance with obligations. Not verified: income tax (ISR) rates, tax rules for income from foreign employers and remote work, the operation of double taxation treaties (we did not check the treaty with Russia); these questions are best settled with a local accountant.

The social insurance institute IMSS calculates the average salary on which contributions are paid (salario base de cotización) across all officially registered jobs. In May 2026 it was 671.3 pesos a day, an all-time record for the indicator (a release of the Secretariat of Labor, STPS, of 9 June 2026). Per month that is about 20,400 pesos, our multiplication by 30.4. Caveats: this covers only the formal sector, while informally, according to INEGI, 55.1% of employed people work; the contribution base includes proportional shares of bonuses and vacation pay, and the amount is before deductions; it is an average, not a median. Across all working people the picture is different: according to the ENOE survey in Q2 2026, 46.5% of employed people earn no more than one minimum wage, and another 31.6% earn between one and two. The minimum wage from 1 January 2026 (CONASAMI, published in the DOF on 9 December 2025): 315.04 pesos a day nationwide and 440.87 in the zone along the US border, that is, about 9,580 and 13,400 pesos a month. In dollars at the end-of-September 2026 rate (17.74): the IMSS average is about 1,150, the minimum wage about 540.

The minimum wage from 1 January 2026 (CONASAMI, published in the DOF on 9 December 2025): 315.04 pesos a day nationwide and 440.87 in the zone along the US border, that is, about 9,580 and 13,400 pesos a month. According to the ENOE survey in Q2 2026, 46.5% of employed people earn no more than one minimum wage, and another 31.6% earn between one and two. In dollars at the end-of-September 2026 rate (17.74): about 540.

SRE page on the electronic visa: it is currently issued to citizens of Russia and Ukraine, tourists, visitors without the right to paid work. Procedure: fill in the form on the site (the passport must be valid) and print the authorisation; the airline checks it online. The SRE page gives a validity of 30 days from issue, one trip, not valid for entry by land. The visa rules of 25 July 2025 (DOF) and the Ventanilla Única page of 14 November 2025 say otherwise: the electronic visa is valid for 180 days, one trip, by air only; a visitor's stay without the right to work is up to 180 days. The INM form states 30 days. Which period is correct must be checked at the time of application. We did not check the amount of the fee under Article 22 of the fees law. Note: the country description in the atlas itself says “visa-free entry”, and this contradicts the open official pages, where Russians are listed among those who need an electronic visa.

Visa rules (DOF of 25 July 2025), temporary resident visa for those who want to stay longer than 180 days but no more than 4 years. It is filed at a Mexican consulate abroad, the decision comes within 10 working days, the visa is valid for 180 days, one trip. Proof of funds: either an average monthly balance in an account or investments of at least 11,460 UMA over the last 12 months, or work or a pension with income after tax of more than 680 UMA a month over the last 6 months. The UMA for 2026 per INEGI is 117.31 pesos a day, so income is about 79,771 pesos a month (680 x 117.31) and the balance about 1,344,373 pesos (11,460 x 117.31); this is our conversion and is not tied to the exchange rate. A route by invitation from an organisation is also possible. Caveats: the document is dated July 2025 and no newer edition could be found, the additional amount for family members and the exact document package for a family were not checked in the source, consulates may ask for more, always check on the consulate's website.

Ley de Migración, Article 54, paragraph V: permanent resident status is granted when four years have passed since receiving the temporary residence permit. The INM confirms this in the status-change form, which lists other options too: a points system and pensioners with sufficient income from abroad. Paragraphs VI and VII of the same article grant permanent status straight away to anyone who has children who are Mexican by birth, and to relatives of a Mexican by birth in the direct line up to the second degree; in the DOF visa rules this is the family-based permanent resident visa (for parents, minor children and minor siblings of a Mexican). Under the same rules, the spouse or partner of a Mexican gets a temporary resident visa; article 55 explicitly provides the switch to permanent status after two years of a continuing marriage for spouses of permanent residents, but we found no such rule in the law for spouses of Mexicans. For a pensioner applying directly for a permanent residence visa at a consulate, the DOF rules say: a pension of more than 1,140 UMA a month for 6 months (about 133,700 pesos at the 2026 UMA) or a balance from 45,850 UMA for 12 months (about 5.38 million pesos), this is our conversion. Citizenship: SRE form DNN-3, naturalisation by residence requires five years with a temporary or permanent resident card (under article 20 of the nationality law two years are enough for anyone with children who are Mexican by birth and for natives of Latin America and the Iberian Peninsula, and for the spouse of a Mexican two years of married life together in Mexico), and the card must still be valid for at least six months after filing. Needed: a certificate of no criminal record, a report of departures from the country, an exam in Spanish, in the country's history and in integration into the culture (children and people over 60 take only Spanish). Years of a student's temporary residence do not count towards citizenship. The validity of a temporary resident card is 1–4 years.

Official IMSS page: Seguro de Salud para la Familia can be taken out by any person and their family if they have no social insurance with another state institution; it is arranged through IMSS Digital or at an IMSS office, an ID, general data and a medical questionnaire are required, and the annual contribution for each person is paid in advance. The 2025 rates run from 8,900 pesos for a child up to 19 years to 21,300 for a person aged 80 and over; for Mexico City they are the same as nationwide. Caveats: the official page does not say whether a foreigner needs proof of residence status and a CURP, or which illnesses may not be covered in the first months; we did not check private hospitals and insurance (gastos médicos mayores) and found no prices for them, so the question of insurance for a family remains partly open. The 2026 rates as reported by the press are given in the city-level fact on healthcare.