Proposed changes to Mexico’s RESICO revenue limits matter to business owners in Cancún, Playa del Carmen, and Tulum. They could provide more room for growth within the simplified tax regime. However, the timing deserves as much attention as the headline figures. Based on information reviewed on October 15, 2026, these are changes intended for 2027, rather than permission to use higher limits in current returns.
Two thresholds for different taxpayers
The Presidency’s September 10 announcement and the proposed income tax legislation distinguish two categories. The annual limit for eligible individuals under the Régimen Simplificado de Confianza would rise from MXN 3.5 million to MXN 5 million. For qualifying legal entities, it would increase from MXN 35 million to MXN 50 million.
These are revenue thresholds for entering or remaining in the regime. They are not limits on a property’s purchase price, guaranteed profits, or blanket tax exemptions. A self-employed professional should therefore not use the corporate threshold to assess eligibility. The first step is identifying the taxpayer’s legal and tax status, followed by the income rules applicable to that category.
This week’s development concerns legislation
The original announcement was made in September. This week brought legislative progress: La Jornada reported that the Chamber of Deputies approved the text on October 14 and sent it to the Senate. The submitted bill proposes an effective date of January 1, 2027. Final approval, official publication, and any amendments must still be checked before describing the provisions as applicable law.
For budgeting purposes, business owners can distinguish today’s rules from a possible scenario for the coming year. A forecast may incorporate the proposed limits if that assumption is clearly labeled. It does not justify postponing existing obligations or assuming that exceeding the applicable 2026 threshold no longer has consequences. Planning and filing require different levels of certainty.
Why eligibility still needs individual review
In Quintana Roo, the proposal may interest independent professionals, retailers, and service providers expanding their operations. Rental property owners may also have questions. Owning real estate, being an expatriate, or receiving less than the headline limit does not by itself establish eligibility for RESICO.
The review must address income types, tax residence, other activities, and statutory exclusions. For companies, ownership and relationships with other entities can also matter. Income received through rental platforms warrants a separate assessment of its specific treatment. A higher revenue ceiling should never be presented as proof that every vacation rental business automatically qualifies for this tax regime.
Other announced measures are separate questions
The government’s presentation also discusses quarterly income tax payments and a simplified VAT option with an effective rate of 7%. Those are separate measures with their own conditions. The announcement should not be read as allowing every Mexican business to invoice VAT at 7%, or as eliminating VAT obligations simply because a taxpayer uses RESICO.
Before making decisions, gather annual revenue records, invoices, returns, and an accurate description of the activities performed. An accountant can then compare the current position with the legislation ultimately published. That comparison should cover cash flow, invoicing, and deadlines as well as annual revenue. A higher threshold alone does not establish which tax regime is appropriate for a particular business or property owner.
A practical approach to preparing for 2027
For SMART INVESTMENT CARIBE readers, this is an administrative planning issue rather than a promise of automatic tax savings. MXN 5 million and MXN 50 million are the proposed figures to monitor as the legislation advances. Actual filing decisions should use the official provisions applicable at the time and the taxpayer’s complete circumstances. Keeping source dates visible helps distinguish a useful forecast from a rule that can already be applied.
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