Quick Answer
RESICO may be suitable if you are an individual engaged in business, professional services, or leasing, meet the requirements, and your eligible income does not exceed 3.5 million pesos. Its ISR is calculated on income actually collected, excluding VAT and deductions, with rates from 1% to 2.5%. The low rate isn’t everything: compare margin, deductions, VAT, withholdings, other income, and risk of noncompliance before switching.
The right question is not just “How much ISR would I pay under RESICO?” but “Can my activity be taxed there and what would be the total cost during the year?” A regime may look attractive by its rate but be unsuitable if you are a partner in a company, have an incompatible mix of income, depend on high deductions, or cannot maintain consistent invoicing and monthly filings.
Original Fintax video: why an entrepreneur should review RESICO before overpaying.
RESICO Does Not Mean “No Accounting”
The ISR simplification does not eliminate VAT, CFDI, withholdings, collection controls, Buzón Tributario, or the obligation to keep evidence. It also does not automatically make all expenses irrelevant for deciding if the business is profitable.
Who Can Pay Taxes Under RESICO as an Individual
Article 113-E of the ISR Law allows individuals engaged in business activities, professional services, or leasing to opt for RESICO, provided their own eligible income in the previous year did not exceed 3.5 million pesos. New taxpayers can opt if they estimate staying within the limit.
How RESICO ISR Is Calculated
The monthly calculation takes income from RESICO activities actually collected and supported by CFDI, excluding VAT and without subtracting deductions. The applicable rate depends on the monthly accumulated amount. This explains why the nominal rate is low but also why you must reconcile payment date, CFDI, cancellations, and refunds precisely.
The above amounts are an arithmetic illustration of the legal table, not a tax quote. The final tax may change due to creditable withholdings, corrections, other income, and current rules. VAT is calculated separately.
RESICO Compared to Business or Professional Activity
When the Low Rate Can Mislead You
- Your business has a small margin and high expenses: RESICO does not subtract those expenses to calculate ISR.
- You are comparing only ISR and omitting VAT, withholdings, social security, or local taxes.
- You have additional income that could be incompatible or change the limit.
- You are a partner, shareholder, or related party and assume you can enter.
- You invoice in one month, collect in another, and do not reconcile the fiscal timing of income.
- The annual projection may exceed the limit and you did not prepare the regime change.
Seven-Step Suitability Test
- Classify all your income sources and confirm which belong to RESICO activity.
- Review companies, participations, related parties, and exclusion assumptions.
- Project collected income month by month, excluding VAT, with base and growth scenarios.
- Simulate ISR under RESICO and the alternative regime using real data, not a single rate.
- Calculate VAT, withholdings, and obligations that remain in both scenarios.
- Measure margin after expenses, even though RESICO does not deduct them for ISR.
- Document the decision, update the RFC when applicable, and schedule monthly compliance.
Minimum Information to Make the Comparison
- Tax Situation Certificate and active obligations.
- Collected income from the last 12 months, separated by activity.
- Monthly collection projection for the next 12 months.
- List of companies, participations, and related parties.
- Actual expenses, investments, payroll, and withholdings.
- Monthly filings, acknowledgments, and compliance opinion.
- Issued, canceled, and pending collection CFDIs.
- Income from salaries, interest, rent, or other sources.
Obligations that do not disappear
The regime maintains formal controls. You must keep your RFC updated, have an e.firma and Tax Mailbox according to applicable rules, issue CFDIs for income, keep receipts for expenses and investments, and file monthly payments. The SAT offers the monthly and definitive RESICO declaration service; the RMF 2026 contains facilities and rules that should be reviewed for the fiscal year.
- Issue CFDIs for the total income actually collected.
- Reconcile CFDIs, bank statements, and collections before filing.
- Submit the monthly payment within the applicable deadline.
- Determine and declare VAT separately when applicable.
- Keep CFDIs for expenses and investments even if they do not reduce RESICO ISR.
- Monitor the Tax Mailbox and keep contact methods up to date.
- Watch the annual accumulated amount, activities, and any cause for exit.
Practical case: lower rate, incomplete decision
An independent consultant charges $80,000 monthly plus VAT and spends $50,000 on external personnel, software, and office. The RESICO rate on income may be lower than the general rate, but the correct comparison does not end there: eligibility, client withholdings, VAT, quality of collection CFDIs, and what would happen if they become a partner in a company during the year must be validated.
The rate answers how much ISR results on a base; the tax decision answers if you can use that base, comply with it, and sustain it when the business changes.
— Fintax
Frequently asked questions
Does RESICO always charge less tax?
This cannot be affirmed for all cases. The ISR rate is low, but it applies on collected income without deductions. You must compare the total tax and compliance cost against the alternative regime.
Can I deduct expenses under RESICO?
Expenses are not subtracted to calculate ISR under RESICO for individuals. Still, their CFDIs and controls may be relevant for VAT, other obligations, and to measure the real profitability of the business.
Can I be in RESICO if I am a partner in a company?
The law contains a general exclusion for partners, shareholders, and members of legal entities, in addition to specific rules and exceptions. Do not decide based on a generic answer: review your participation and the current provision.
Does RESICO eliminate the annual declaration?
The RMF 2026 contemplates a facility whereby certain monthly payments may be considered definitive and some individuals may be exempt from the annual declaration solely for RESICO income. Other income and circumstances may change the obligation; confirm for your fiscal year and case.
Official sources and related readings
- SAT: Article 113-E, who can pay taxes under RESICO.
- SAT: RESICO monthly declarations for individuals.
- SAT: Miscellaneous Tax Resolution 2026.
- Chamber of Deputies: Income Tax Law.
- Fintax: RESICO requirements, obligations, and risks.
- Fintax: RESICO annual declaration 2026.
How Fintax can help you
Fintax can compare RESICO against your current regime with income, deductions, VAT, withholdings, and growth scenarios; review eligibility before updating the RFC; and turn the decision into a monthly calendar with CFDIs, banks, declarations, and evidence.
