OCTIS vs RESICO persona física vs persona moral in Mexico
Trade as yourself under a simple tax regime, or as a company with limited liability.
Last checked · 6 sources
Otty's short answer
RESICO lets an individual pay tax on cash received with a revenue ceiling reported at MX$3.5 million a year, and needs no company. A persona moral pays 30% income tax, plus 10% withholding on dividends to individuals, but limits liability and has no such ceiling. Choose RESICO to start small and simple. Choose a company when risk, partners or size grow.
Side by side
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| What matters | OCTISHong Kong company + OCTIS global plan | Persona física in RESICO | Persona moral (company) |
|---|---|---|---|
| Revenue ceiling | Not needed for the Hong Kong company; local rules apply if you trade there | MX$3.5 million per year (reported) | No ceiling in general regime |
| Income tax rate | Profits tax 8.25% on the first HK$2 million, 16.5% above; only profits sourced in Hong Kong are taxed, per Inland Revenue Department rules | Check current SAT table | 30% on profit |
| Dividend tax to individuals | No tax on dividends paid out | Not applicable | Extra 10% withholding |
| Employee profit sharing (PTU) | Not needed for the Hong Kong company; local rules apply if you trade there | Check with accountant | 10% of profit |
| VAT (IVA) rate | No VAT or GST in Hong Kong | 16% | 16% |
| Personal liability | Limited liability as a Hong Kong limited company | Unlimited, own assets | Limited to capital |
| Needs a company | Yes, a Hong Kong company | No | Yes |
| Setup cost | At least 10% below any qualifying quote (Lowest Price Guarantee); government fees and first-year company secretary included | No company to form | SAS free, SA from notary |
| Electronic accounting | Audited financial statements each year; OCTIS does the bookkeeping | Check current SAT rule | Required |
If you have staff, premises or local sales in this country, its own registration and tax rules still apply. OCTIS can help you arrange them.
Data sources & disclaimer: Comparison data was compiled from publicly available sources — including the competitors' own published pricing and feature pages — captured on 9 November 2026. Figures reflect the typical or advertised pricing at that time and may have changed since; plans, inclusions and prices vary by provider, region and promotion. OCTIS is independent and not affiliated with the named companies; all trademarks belong to their respective owners. This comparison is provided in good faith for general information only and is not professional, legal or financial advice — please verify current details with each provider before deciding.
Which one fits you
OCTIS · Hong Kong company + OCTIS global plan
Choose OCTIS if you sell to customers in several countries and want a Hong Kong company with its own tax rules and one workspace.
Persona física in RESICO
Choose RESICO as an individual if you work alone, your yearly revenue is well inside the ceiling, and you want the least paperwork.
Persona moral (company)
Choose a persona moral if you carry liability risk, need partners or investors, or expect revenue past the RESICO ceiling.
What the table does not show
What RESICO is
RESICO is the SAT's simplified regime based on cash flow. Mexican tax-news sites report a yearly revenue ceiling of MX$3,500,000 for individuals, and a compendium of the tax law (LISR article 113-E) shows the same figure, but we could not load the SAT page to confirm the rate table. A 2027 proposal would raise it, so check the current text. Read the current table on sat.gob.mx before you decide. A tax-firm note also says a SAS can tax under the company version of RESICO.
What a company adds, and costs
A persona moral pays 30% income tax on profit and 10% employee profit sharing, then a further 10% withholding when dividends go to individuals, according to a Mexican law-firm guide. In return the owners are not personally liable for company debts beyond their capital, partners can join, and there is no revenue cap in the general regime. A SAS costs nothing to form online. A SA de CV needs a notary.
When to move from one to the other
Move to a company when a client contract, lease or loan puts your personal assets at risk, or when revenue nears the RESICO ceiling. Moving means a new RFC and new invoices in the company's name, so plan it between tax periods. Ask an accountant to model both before you move, because the dividend withholding can change the answer for owners who draw profit.
Where OCTIS fits
OCTIS does not register Mexican taxpayers or file Mexican tax. If your Malaysian or Hong Kong company works with a Mexican contractor or sets up a Mexican subsidiary, the way that side is structured changes your home books. OCTIS keeps the home company's secretary, bookkeeping and tax. Ask about 10–30% off your current bill if you pay someone else.
Frequently asked questions
What is the RESICO income limit?
Mexican tax-news sites report a limit of MX$3,500,000 of yearly income for individuals. A compendium of LISR article 113-E shows the same figure, but we could not confirm it on the SAT page, and a 2027 proposal would change it. Check the current figure on sat.gob.mx before you rely on it.
Is it better to be RESICO or a SAS?
RESICO is simpler and needs no company, but you are personally liable. A SAS is free to form online and limits liability, but it has its own yearly revenue cap, MX$7,678,849.94 for 2026, and only individuals can own it.
Do I pay tax twice with a company?
Effectively yes if you draw profit. The company pays 30% on profit, and a Mexican law-firm guide says dividends to individuals carry an extra 10% withholding. A salary or other structure may change the result, so model it with an accountant.
Can a foreigner use RESICO?
We found no official source that answers this, so we do not state it. A foreign founder is usually better placed with a company, since foreign investment is allowed in a SA de CV or S de RL de CV. Ask a Mexican tax adviser.
Sources
Checked on the date above. Links open the provider's or regulator's own page.