The tax legislation considers residents in Mexico the following people:

• The national and foreigner individuals that have their house in Mexico. People can also be considered as residents when they have their house in another country if they are in the following cases:
  
  - When more than the 50% of their annual income is obtained in Mexico.
  
  - When the center of their professional activities is located in Mexico.

• People who are Civil servants or Mexican workers, even when the main base of its business is abroad.
• The legal entities (Business partnerships, Associations or Civil partnerships, among others) that have been established according to the Mexican laws, as well as the ones that have established the main base of its business or their working headquarters in Mexico. 

It is expected that individuals of Mexican nationality are residents in Mexico unless they prove that they live in another country.

The individuals that regarding the previously mentioned are residents in Mexico, despite they have foreign nationality, will pay taxes as any other national resident individual in Mexico. If you are in this case, in order to know how you must pay taxes you are able to consult the principal tax regimes clicking [here]. 

The artificial persons that are residents in Mexico will pay taxes according to their activity or corporate purposes in any of the following regimes:

• Artificial persons general regime.
• Artificial persons with nonlucrative aims.
• Artificial persons of the simplified regime.