{"schemaVersion":1,"passportCode":"MX","passportUrl":"https://multipassrank.com/passport/mexico","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"81393c104eaafb634456e980cd650ba4790271543a0b2e03a3f4a3cd8385f2dc","notes":"Independently read all 21 registered official authorities and relevant operative clauses for six topics and 35 facts. Approved after the author corrected the Mexican SRE requirement locators and restored Uruguay's rebuttable, non-separated-spouse family presumption and permanent-establishment exclusion from the general IRNR statement. Verified current Costa Rican SINALEVI law version 83 of 83, Uruguay's operative 2026 foreign-income expansion and separate arrival-cohort election, and the scoped nationality/renunciation distinctions. Exact-byte approval; see the matching review-notes for source editions, access methods, limitations and monitoring. No publication or deployment."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"81393c104eaafb634456e980cd650ba4790271543a0b2e03a3f4a3cd8385f2dc","notes":"Independently read all 21 registered official authorities and relevant operative clauses for six topics and 35 facts. Approved after the author corrected the Mexican SRE requirement locators and restored Uruguay's rebuttable, non-separated-spouse family presumption and permanent-establishment exclusion from the general IRNR statement. Verified current Costa Rican SINALEVI law version 83 of 83, Uruguay's operative 2026 foreign-income expansion and separate arrival-cohort election, and the scoped nationality/renunciation distinctions. Exact-byte approval; see the matching review-notes for source editions, access methods, limitations and monitoring. No publication or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"MX","topic":"citizenship","title":"Ordinary residence-based naturalisation","summary":"The ordinary route requires five years of qualifying residence, Spanish and integration evidence, and formal renunciation declarations. Naturalised nationality has retention rules different from nationality by birth.","scope":"Adult naturalisation by residence through SRE, excluding shortened origin, family, marriage and exceptional-service routes.","jurisdiction":"Mexico — federal nationality law","routeId":"ordinary-residence","routeType":"naturalisation","facts":[{"id":"mx-cit-residence","label":"Five-year ordinary residence","text":"The ordinary route requires the five years immediately before application. SRE accepts temporary- or permanent-resident documentation; temporary student residence does not count. The current resident card must remain valid for at least six months after application.","state":"conditional","sourceIds":["ranks2140-mx-residence","ranks2140-mx-nationality-law"],"locator":"SRE: opening description and requirement 3; Nationality Law Article 20, opening paragraph (printed p.4).","constraint":{"value":5,"unit":"years","basis":"legal_residence","cohort":"Ordinary adult applicants outside Article 20 shortened or exceptional routes; qualifying temporary or permanent residence, not temporary student residence."}},{"id":"mx-cit-absences","label":"Absences during the final two years","text":"Temporary absences do not interrupt residence unless absences during the two years before application exceed six months in total. This is not a requirement for five uninterrupted years of physical presence.","state":"conditional","sourceIds":["ranks2140-mx-nationality-law"],"locator":"Nationality Law Article 21, first paragraph (printed p.5)."},{"id":"mx-cit-tests","label":"Spanish and integration","text":"Applicants must demonstrate Spanish, Mexican history and integration into national culture. SRE requires the corresponding exams. Its residence guidance exempts applicants over 60 and recognised refugees from history/culture testing, but still requires Spanish; no CEFR level is established there.","state":"conditional","sourceIds":["ranks2140-mx-residence","ranks2140-mx-nationality-law"],"locator":"SRE requirement 9 and the exception paragraph after exam-repeat guidance; Nationality Law Article 19(III) (printed p.4)."},{"id":"mx-cit-conduct","label":"Criminal checks and decision","text":"SRE requests federal and local criminal-record certificates. The law suspends processing for the specified criminal-proceedings orders in Mexico or their foreign equivalents, bars applicants serving imprisonment for an intentional offence, and permits a reasoned refusal by SRE.","state":"conditional","sourceIds":["ranks2140-mx-residence","ranks2140-mx-nationality-law"],"locator":"SRE requirements 7–8; Nationality Law Articles 24–25 (printed p.5)."},{"id":"mx-cit-renunciation","label":"Renunciation and oath","text":"After deciding to grant nationality, SRE requires the Article 17 renunciations of attributed foreign nationality, foreign allegiance and protection, and the undertaking of loyalty to Mexican law. The declaration's effect under another country's law must be checked separately.","state":"conditional","sourceIds":["ranks2140-mx-nationality-law"],"locator":"Nationality Law Article 17, second paragraph, read with Article 19(II) (printed pp.3–4)."},{"id":"mx-cit-retention","label":"Naturalised nationality can be lost","text":"Constitutional loss grounds include voluntarily acquiring foreign nationality, presenting oneself as foreign in a public instrument, using a foreign passport, accepting or using foreign noble titles involving submission to another state, and five continuous years residing abroad. The protection against deprivation for Mexicans by birth is different.","state":"conditional","sourceIds":["ranks2140-mx-constitution"],"locator":"Constitution Article 37(A)–(B) (printed p.50)."}],"limits":["Meeting the residence period does not guarantee approval; other documentation, checks and a formal decision remain necessary.","Shorter origin, ancestry, parenthood, marriage and exceptional-service routes are not represented by the five-year constraint.","No numeric Spanish proficiency framework is asserted; the listed adult exam exceptions are those expressly stated on SRE's ordinary-residence page.","Renunciation declarations are not represented as automatically terminating another nationality under that country's law."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"81393c104eaafb634456e980cd650ba4790271543a0b2e03a3f4a3cd8385f2dc","notes":"Independently read all 21 registered official authorities and relevant operative clauses for six topics and 35 facts. Approved after the author corrected the Mexican SRE requirement locators and restored Uruguay's rebuttable, non-separated-spouse family presumption and permanent-establishment exclusion from the general IRNR statement. Verified current Costa Rican SINALEVI law version 83 of 83, Uruguay's operative 2026 foreign-income expansion and separate arrival-cohort election, and the scoped nationality/renunciation distinctions. Exact-byte approval; see the matching review-notes for source editions, access methods, limitations and monitoring. No publication or deployment."},"url":"https://multipassrank.com/passport/mexico/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"MX","topic":"taxes","title":"Residence and cross-border personal income","summary":"Mexican tax residence is based principally on home and vital interests, with special nationality-related presumptions. Residents face worldwide income taxation; nonresidents generally face Mexican-source or establishment-attributable taxation.","scope":"Federal personal income-tax residence and cross-border scope, without tax-rate, special-regime or individual treaty calculations.","jurisdiction":"Mexico — federal income tax","facts":[{"id":"mx-tax-residence","label":"Home and vital interests","text":"A home in Mexico establishes residence. With homes in Mexico and another country, the centre of vital interests controls; examples include more than half of annual income coming from Mexican sources or the principal professional-activity centre being in Mexico.","state":"conditional","sourceIds":["ranks2140-mx-fiscal-code"],"locator":"Federal Fiscal Code Article 9(I)(a) (printed p.5)."},{"id":"mx-tax-nationality","label":"Nationality is not the whole test","text":"Mexican nationality creates a rebuttable residence presumption. Mexican-national state officials and workers remain resident even with vital interests abroad; this is not a universal citizenship-based tax rule.","state":"conditional","sourceIds":["ranks2140-mx-fiscal-code"],"locator":"Federal Fiscal Code Article 9(I)(b) and following paragraph (printed p.5)."},{"id":"mx-tax-scope","label":"Worldwide versus source-based taxation","text":"Residents are taxable on income regardless of source. Nonresidents are taxable on income attributable to a Mexican permanent establishment and on Mexican-source income without such an establishment or not attributable to it.","state":"documented","sourceIds":["ranks2140-mx-income-tax"],"locator":"Income Tax Law Article 1(I)–(III) (printed p.1)."},{"id":"mx-tax-departure","label":"Residence does not end just by leaving","text":"Failure to prove new foreign tax residence, or moving to a preferential regime, can retain Mexican residence for the notice year and five following fiscal years. The foreign-residence exception requires both broad information exchange and the specified mutual-assistance treaty. Departure notice is required within the 15 days immediately before the change; omitting it retains residence.","state":"conditional","sourceIds":["ranks2140-mx-fiscal-code"],"locator":"Federal Fiscal Code Article 9, final three paragraphs (printed pp.5–6)."},{"id":"mx-tax-relief","label":"Treaties and foreign-tax credits","text":"Treaty benefits require residence evidence and satisfaction of treaty and procedural conditions. Foreign income tax on income also taxable in Mexico may be credited subject to statutory limits, including country-by-country limits for individuals and supporting payment evidence; the full foreign bill is not automatically creditable.","state":"conditional","sourceIds":["ranks2140-mx-income-tax"],"locator":"Income Tax Law Article 4 and Article 5, opening paragraph, individual-credit limits and payment-evidence paragraphs (printed pp.4, 6, 9–10)."}],"limits":["Immigration status or a passport alone does not resolve tax residence; Article 9 is not a general 183-day test.","This is an income-tax scope summary, not a total tax-burden or social-security calculation.","Treaty residence, income classification, credit restrictions and departure evidence require case-specific review."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"81393c104eaafb634456e980cd650ba4790271543a0b2e03a3f4a3cd8385f2dc","notes":"Independently read all 21 registered official authorities and relevant operative clauses for six topics and 35 facts. Approved after the author corrected the Mexican SRE requirement locators and restored Uruguay's rebuttable, non-separated-spouse family presumption and permanent-establishment exclusion from the general IRNR statement. Verified current Costa Rican SINALEVI law version 83 of 83, Uruguay's operative 2026 foreign-income expansion and separate arrival-cohort election, and the scoped nationality/renunciation distinctions. Exact-byte approval; see the matching review-notes for source editions, access methods, limitations and monitoring. No publication or deployment."},"url":"https://multipassrank.com/passport/mexico/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-mx-residence","publisher":"Secretaría de Relaciones Exteriores","title":"Naturalisation by residence — updated 6 August 2026","url":"https://portales.sre.gob.mx/tramites-dgaj/naturalizacion/carta-de-naturalizacion-por-residencia","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-mx-nationality-law","publisher":"Secretaría de Relaciones Exteriores / Cámara de Diputados","title":"Nationality Law — last amendment 23 April 2012","url":"https://portales.sre.gob.mx/tramites-dgaj/images/documentos/leydenacionalidad.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-mx-constitution","publisher":"Cámara de Diputados","title":"Constitution — consolidated through 2 June 2026","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/CPEUM.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-mx-fiscal-code","publisher":"Cámara de Diputados","title":"Federal Fiscal Code — last amendment 9 April 2026","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf","language":"es","retrievedAt":"2026-09-22"},{"id":"ranks2140-mx-income-tax","publisher":"Cámara de Diputados","title":"Income Tax Law — last amendment 1 April 2024","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf","language":"es","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"MX","providerEntityCode":"MEX","providerEntityName":"Mexico","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.789,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"MX","providerEntityCode":"MEX","providerEntityName":"Mexico","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":75.264,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}