MX · N 19°26′ · W 99°08′
Mexico
Mexico suits manufacturing, trading, warehousing and services aimed at the United States, Canada and the local market. The S. de R.L. de C.V. suits closely held foreign-owned subsidiaries, but formation requires a notarial deed, tax registration and foreign-investment registration, followed by local tax and compliance work.
A local company for North American supply chains.
Limited Liability Company with Variable Capital (S. de R.L. de C.V.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 30%; dividends from CUFIN to foreign owners generally face 10% WHT, subject to treaty relief
- Shareholders and directors
- 2–50 partners; managers may be partners or outsiders, with no local-residence requirement
- Share capital
- No statutory minimum; the agreement sets capital, and at least 50% of each quota is paid at formation
- Local requirements
- A Mexican tax domicile, RFC and e-signature are needed; no statutory local manager or secretary is required
- Annual maintenance
- Monthly CIT advances and IVA returns; annual CIT return by 31 March, with audit depending on size and status
- Incorporation timeline
- Approx. 3–6 weeks, depending on notary, registrations, RFC, and foreign-document legalisation or translation
- Public disclosure
- RNIE is not public; commercial registry documents are generally accessible. Beneficial-owner records are kept for SAT
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Mexico
- 01Foreign investors may generally own 100%, except in restricted sectors
- 02Proximity to the United States and Canada supports North American manufacturing, trade and distribution
- 03S. de R.L. transfer rules suit closely held ownership and joint ventures
- 04The variable-capital form permits capital adjustments under the articles
- 05Mainland China and Hong Kong investors may assess treaty access when conditions are met
03 · Requirements
Formation requirements
- Name: obtain Ministry of Economy approval; include “S. de R.L. de C.V.”
- Partners: 2–50 individuals or entities; 100% foreign ownership where the sector is unrestricted
- Capital: set by agreement; subscribe all capital and pay at least 50% of every quota at formation
- Formation: execute articles before a Mexican notary and register them with the Public Registry of Commerce
- Foreign investment and tax: obtain RFC and e-signature; register with RNIE within 40 business days after formation or foreign investment
04 · Compliance
Annual compliance
- Tax: make monthly CIT advances by the 17th and file IVA returns when due
- Annual return: file the CIT return by 31 March; size-based information returns or tax audit may apply
- Records: issue and retain SAT-compliant CFDI e-invoices, electronic accounting and supporting records
- Foreign-investment registry: report qualifying capital or ownership changes quarterly; file the annual economic report above the threshold
- Beneficial owners: identify, update and retain records; provide them when SAT requests
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Mexico company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
Thank you. We have received your inquiry.
An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。