RFC enrolment tightened for foreign residents with Mexican-source income
SAT tightened RFC (Registro Federal de Contribuyentes) enrolment enforcement for foreign residents from 2024 — particularly targeting landlords of Mexican property and freelance service providers with Mexican clients. Residence-card holders now typically enrol in RFC at the time of card issuance. Non-compliance penalties escalated.
Who it affects: Foreign residents earning Mexican-source income (rental, commercial).
Servicio de Administración Tributaria (SAT) ↗ · verified 2026-04-19