Mexico (MX)
Mexico is one of the world's most important expat destinations, especially for US and Canadian retirees, remote workers, entrepreneurs, families and lifestyle migrants.
Leaving Mexico
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
90 days before: Consult contador on SAT/RFC status, AFORE withdrawal eligibility (confirm 46+ idle employment days will pass before you need the funds), immigration permit, school transcripts, property and business filings. 60 days before: Serve written lease notice (30 days minimum — serve early to avoid a second month); obtain shipping quotes; initiate AFORE withdrawal request with your AFORE office. 30 days before: Cancel or schedule final readings for CFE, internet, gas and water; update bank with foreign address; collect medical records, prescriptions and vaccination certificates; do not cancel health insurance until replacement is active. 15 business days before: File SAT change of tax residency notice (aviso de cambio de residencia fiscal) online at sat.gob.mx. Final week: Walk-through apartment handover with landlord; photograph all rooms; settle final utility bills; back up SAT inbox, e.firma, RFC, AFORE app and banking credentials; keep Mexican SIM active or set up forwarding for OTP codes.
Deregistration
Mexico has no single municipal deregistration. Key steps: (1) INM (Instituto Nacional de Migración) — return or cancel your Residente Temporal/Permanente card when departing permanently; carry it to the airport exit immigration desk. (2) SAT (Servicio de Administración Tributaria) — file a notice of change of tax residency (aviso de cambio de residencia fiscal) within 15 business days before the departure date; you can simultaneously file a suspension of activities (aviso de suspensión de actividades) via the SAT portal at sat.gob.mx if you no longer have Mexican-source income. Your RFC remains active indefinitely unless formally cancelled — keep it active if you retain Mexican property, investments or business. (3) Employer — obtain finiquito (severance settlement) and CFDI payroll receipts. (4) Update IMSS records through your last employer. No exit clearance document is issued by INM for ordinary departures.
Tax clearance
Mexico imposes no exit tax on individuals departing permanently — there is no deemed disposal of assets. Final ISR (Impuesto Sobre la Renta) return covers 1 January to your departure date; file in the April–May season following the calendar year, or ask your contador about early filing. You must notify SAT of your change of tax residency within 15 business days before departure (via sat.gob.mx portal). After losing Mexican tax residency, only Mexican-source income remains taxable in Mexico. Real estate sales as non-resident: withholding of 25% on gross proceeds or 35% on net capital gain — whichever the buyer chooses at closing. Retain e.firma (FIEL), RFC access, and SAT inbox credentials after leaving — SAT correspondence continues electronically. Business owners, Monotributistas and VAT registrants must formally cancel or suspend obligations before departure. Source verified: PwC Mexico / countrytaxcalc.com 2026.
Pension portability
AFORE accounts are individual defined-contribution accounts — the balance is yours and fully portable. Foreigners leaving Mexico permanently may withdraw their full AFORE balance (retiro por desempleo o por separación definitiva) once 46 or more days have passed since the last day of IMSS-covered employment. Required: passport, CURP, immigration status change evidence or exit proof, and bank details. Contact your AFORE directly (SURA, Citibanamex, Profuturo, Principal, etc.) — some accept applications online or by mail; others require a branch visit. Mexican ISR (income tax) is withheld at source on the taxable portion of the withdrawal. INFONAVIT housing sub-account balance: apply separately at infonavit.org.mx. Mexico has a bilateral totalization agreement with the United States only — if you also have US Social Security work credits, IMSS and SSA credits can be combined to meet eligibility thresholds (SSA.gov/international). Other bilateral agreements are limited; check your home country directly. Contact: CONSAR helpline 800-500-0747 or consar.gob.mx.
Health insurance
IMSS (Instituto Mexicano del Seguro Social) coverage for employees ends automatically when your employer stops contributions — there is no separate cancellation step. Collect your NSS (Número de Seguridad Social) and IMSS contribution history (via imss.gob.mx portal) before leaving. Private health insurance: cancel in writing per your policy terms — most Mexican insurers (GNP, AXA, Allianz, Mapfre) require 30 days written notice; do not cancel until replacement international coverage is fully active. If enrolled in IMSS Voluntario (self-employed): notify IMSS to cease contributions. Collect medical records, lab results, prescriptions and vaccination certificates before departure.
Bank account
Keep your Mexican bank account open after leaving — you will likely need it for: AFORE withdrawal payment, tax refund (devolución SAT), rent deposit return, utility credit balances and any property or investment proceeds. Most major banks (BBVA, Santander, HSBC, Banamex, Scotiabank) can service accounts with a foreign address if you update KYC and contact information before leaving; some convert the account to a non-resident category. Maintain app access, online banking, and your Mexican SIM or an alternative OTP method. Watch for inactivity fees and minimum balance requirements — drain and close only after all expected payments have cleared. For transferring funds out of Mexico, Wise (wise.com) and bank SWIFT transfers both work well; large transfers may require SAT documentation of origin of funds.
Utilities
CFE (electricity): settle bimonthly bills; visit a local CFE office or use cfe.mx to request final meter reading and account closure. Internet and telephone (Telmex, Izzi, Totalplay, Megacable): 30-day written or in-app cancellation notice is standard — confirm with your provider. Gas: cancel LP tank deliveries or Naturgy/Gas Natural piped gas service; pay final invoice. Water (municipal SACMEX, SAPAL, or equivalent): notify your delegación or municipal water authority and request final reading. Return equipment (cable boxes, routers) to avoid charges. Photograph utility meters on the day you leave for deposit dispute protection.
Rental contract
Mexican rental law provides: for indefinite-term (month-to-month) leases, 30 days written notice is the standard convention; for fixed-term contracts, give notice at the contractual expiry date — early departure from a fixed term typically triggers a penalty of 50% of the remaining rent unless your contract contains a diplomatic or early-exit clause. Serve notice in writing (carta de aviso de terminación) and retain a copy. Photograph the entire property on handover day and walk through with the landlord — this is your protection against unwarranted deposit deductions. The deposit (depósito) should be returned within the terms agreed in your lease; there is no statutory return deadline in federal law but civil codes in most states imply prompt return after a documented handover. School deregistration and vehicle deregistration/export should be handled in parallel.
Leaving the Country
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