Unofficial English translations
Mexican Federal Laws in English
The 17 statutes foreign companies and investors deal with most, translated article by article. Only the Spanish text published in the Diario Oficial de la Federación is legally binding.
17 laws
Investment & Corporate
Entering the market and structuring a Mexican entity.
- LIEForeign Investment LawLey de Inversión ExtranjeraWhich activities are open, restricted or reserved for foreign investors, and the RNIE registry.Last DOF reform: May 27, 2024100%
- LGSMGeneral Law of Commercial CompaniesLey General de Sociedades MercantilesCorporate forms (S.A., S. de R.L., S.A.S.), shareholders, governance and dissolution.Last DOF reform: Oct 20, 2023100%
Tax
Federal taxes, filing obligations and SAT procedures.
- CFFFederal Tax CodeCódigo Fiscal de la FederaciónTax residency, RFC registration, e-invoicing (CFDI), audits, penalties and appeals.Last DOF reform: Apr 9, 2026100%
- LISRIncome Tax LawLey del Impuesto sobre la RentaCorporate and individual income tax, withholding, permanent establishment and transfer pricing.Last DOF reform: Apr 1, 2024100%
- LIVAValue Added Tax LawLey del Impuesto al Valor AgregadoVAT on sales, services, leases and imports, including digital services from abroad.Last DOF reform: Nov 12, 2021100%
- LIEPSSpecial Tax on Production and Services LawLey del Impuesto Especial sobre Producción y ServiciosExcise tax (IEPS) on fuels, alcohol, tobacco, sugary drinks and other goods.Last DOF reform: Nov 7, 2025100%
Labor & Social Security
Employment, payroll contributions and worker housing.
- LFTFederal Labor LawLey Federal del TrabajoEmployment contracts, working hours, benefits, profit sharing, outsourcing limits and dismissal.Last DOF reform: May 14, 2026100%
- LSSSocial Security LawLey del Seguro SocialIMSS registration and employer–employee contributions for health, pensions and risk insurance.Last DOF reform: Jan 15, 2026100%
- LIFNVTLaw of the National Workers' Housing Fund Institute (INFONAVIT)Ley del Instituto del Fondo Nacional de la Vivienda para los TrabajadoresThe mandatory 5% employer housing contribution and INFONAVIT obligations.Last DOF reform: Feb 21, 2025100%
Trade & Immigration
Importing, exporting and bringing foreign staff to Mexico.
- LAduaCustoms LawLey AduaneraImport and export regimes, customs brokers, IMMEX-related procedures and customs penalties.Last DOF reform: Nov 19, 2025100%
- LMigraMigration LawLey de MigraciónVisas, temporary and permanent residence, and work permits for foreign nationals.Last DOF reform: Jan 15, 2026100%
Regulatory Compliance
AML, data privacy, competition, consumers and IP.
- LFPIORPIFederal Law for the Prevention and Identification of Transactions with Illicit ProceedsLey Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia IlícitaAML “vulnerable activities”, client identification, reporting thresholds and cash limits.Last DOF reform: Jul 16, 2025100%
- LFPDPPPFederal Law on Protection of Personal Data Held by Private PartiesLey Federal de Protección de Datos Personales en Posesión de los ParticularesPrivacy notices, consent, data-subject (ARCO) rights and data transfers.Last DOF reform: Nov 14, 2025100%
- LFCEFederal Economic Competition LawLey Federal de Competencia EconómicaMerger control filings, cartels, abuse of dominance and competition investigations.Last DOF reform: Nov 14, 2025100%
- LFPCFederal Consumer Protection LawLey Federal de Protección al ConsumidorPROFECO rules on pricing, advertising, warranties, adhesion contracts and e-commerce.Last DOF reform: Dec 12, 2025100%
- LFPPIFederal Law for the Protection of Industrial PropertyLey Federal de Protección a la Propiedad IndustrialPatents, trademarks, trade secrets and enforcement before the IMPI.Last DOF reform: Apr 3, 2026100%
Constitutional Framework
The supreme law every other statute derives from.
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