RESICO 2027: the cap rises to 5 million, is it worth it for you?

In short: the 2027 reform proposes that individuals can stay in RESICO with income of up to 5 million pesos a year, instead of 3.5 million. If you were close to the limit, this gives you room. But raising the cap doesn’t change the regime’s obligations, and those are getting stricter.

What changes

	2026	2027 (proposal)
Income cap, individuals	3.5 million	5 million
Income cap, legal entities	35 million	50 million

What doesn’t change

• RESICO rates for individuals remain 1 % to 2.5 % on income collected.
• You still can’t deduct expenses (individuals).
• You still need a valid e.firma and an enabled Buzón Tributario. Starting in 2027, not having the Buzón already carries a fine.
• If you exceed the cap during the year, you leave the regime.

Who is it worth it for?

• Those who invoice between 3.5 and 5 million and have few deductible expenses (professional services, consulting, rentals).
• Those who left or were about to leave RESICO for exceeding 3.5 million.

Who isn’t it for?

• Those with many deductible expenses. Under the general business activity regime those expenses lower the tax base, and in RESICO they don’t count.
• Those in a situation that prevents them from filing under RESICO (for example, being a partner in a legal entity or receiving income the regime excludes).

Run both numbers with your accountant before deciding.

What SAT checks in RESICO

SAT compares what you declare against your issued CFDI and against the deposits in your accounts. Discrepancies are the most common cause of invitation letters.

With Clauhub Fiscal your issued and received invoices download from SAT on their own and you see in one place how much you have invoiced so far this year, so you don’t go over the cap without noticing. Discover Clauhub Fiscal

We will update this when the reform is published in the DOF.