Whoever pays a foreign artist from Mexico to perform in the country withholds 25% ISR on the gross amount, with no deductions, and remits it to the SAT. If the artist is paid in Mexico, they also need a visitor visa with permission to carry out paid activities, which the organiser applies for at the INM.
Two procedures can derail an international booking. The tax one changes the real cost of the fee. The immigration one can leave the artist unable to step on stage. This guide covers what the current texts say, as published by the Chamber of Deputies, the treaty with Spain published in the BOE and the treaty with the United States published by the IRS, all consulted on 23 October 2026.
How much ISR is withheld from a foreign artist performing in Mexico?
25%, on the gross amount, with no expenses deducted. Article 170 of the Income Tax Law (current text, last amended in the DOF on 01-04-2024) applies to the income of individuals or companies "en ejercicio de sus actividades artísticas o deportivas, o de la realización o presentación de espectáculos públicos" (in the exercise of their artistic or sporting activities, or of staging or presenting public performances). The source of income is in Mexico "cuando dicha actividad, o presentación se lleve a cabo en el país" (when that activity or performance takes place in the country).
The fourth paragraph sets the rate and who withholds: "El impuesto se determinará aplicando la tasa del 25% sobre el total del ingreso obtenido sin deducción alguna, debiendo efectuar la retención la persona que haga los pagos, siempre que ésta sea residente en el país o en el extranjero con establecimiento permanente en el país" (The tax is determined by applying a 25% rate to the total income obtained with no deduction, and the withholding must be made by the person making the payments, provided they are resident in the country or abroad with a permanent establishment in the country).
In practice, the Mexican promoter, venue or company that signs the performance contract is the withholding agent. It makes no difference whether the payment goes to the artist, their company or their agency: the article refers to individuals or companies.
If the payer is foreign and has no permanent establishment, the same paragraph shifts the obligation to the artist. Those who receive such income "calcularán el impuesto y lo enterarán mediante declaración" (will calculate the tax and remit it by return) to the offices of the place where the performance took place, "al día siguiente en que se obtuvo el ingreso" (the day after the income was obtained).
The option to be taxed on net profit
The fifth paragraph of article 170 offers a way out for tours with heavy expenses. If the artist has a representative in Mexico who meets article 174, they can be taxed at the top rate of the article 152 scale on income minus the deductions the law allows.
The condition is demanding. The option "sólo se podrá ejercer cuando se otorgue la garantía del interés fiscal por una cantidad equivalente" (can only be exercised when a guarantee of the tax interest is provided for an equivalent amount) to the 25% tax, "a más tardar el día siguiente en que se obtuvo el ingreso" (at the latest the day after the income was obtained). Only then "el retenedor quedará liberado de efectuar la retención" (the withholding agent is released from making the withholding).
Under article 174, the representative must be resident in the country or have a permanent establishment, keep the documentation for five years, voluntarily accept joint liability and have sufficient assets. Our reading: for a one-off concert, the option rarely justifies the paperwork.
Which payments fall under the 25% withholding?
More than those listed in the performance contract. The second paragraph of article 170 of the LISR includes services "destinados a promocionar dicha presentación, incluyendo las actividades realizadas en territorio nacional como resultado de la reputación que tenga el residente en el extranjero como artista o deportista" (intended to promote that performance, including activities carried out in national territory as a result of the reputation the non-resident has as an artist or sportsperson). A record signing, a paid interview or a paid *meet and greet* falls here.
The third paragraph extends the rule to third parties. It covers income of non-residents who "presten servicios, otorguen el uso o goce temporal de bienes o enajenen bienes, que se relacionen con la presentación de los espectáculos públicos" (provide services, grant the temporary use or enjoyment of goods or sell goods, related to the staging of public performances). That is the case of the tour production company that rents out the *backline*, staging or screens.
For those third parties the law adds a presumption worth reading before you sign: "Se presume, salvo prueba en contrario, que los artistas, deportistas o personas que presenten el espectáculo público, tienen participación directa o indirecta de los beneficios" (It is presumed, unless proven otherwise, that the artists, sportspeople or persons presenting the public performance have a direct or indirect share in the benefits) of the supplier. If the equipment is invoiced by a company linked to the artist, the 25% withholding applies to it too, unless the contrary is proven.
The last paragraph closes another door. Articles 154 and 156 of the law, which govern salaries and fees of other non-residents, do not apply to this income. Our reading: calling the fee "honorarios" or "sueldo" does not change the regime.
What does a 500,000-peso fee really cost?
It depends on whether the contract speaks of a gross or a net fee. We have run the numbers using two rules: the 25% on the total under article 170 of the LISR and the 16% rate under article 1 of the VAT Law, explained below. This is our own calculation on those two rules, not an SAT example.
| Item | Fee agreed as gross | Fee agreed as net |
|---|---|---|
| Contract figure | 500,000 pesos | 500,000 pesos net |
| Artist's income (base) | 500,000 pesos | 666,666.67 pesos |
| ISR withheld (25%) | 125,000 pesos | 166,666.67 pesos |
| What the artist receives | 375,000 pesos | 500,000 pesos |
| VAT on imported service (16%) | 80,000 pesos | 106,666.67 pesos |
| Organiser's total outlay | 580,000 pesos | 773,333.34 pesos |
The net-fee figure comes from dividing 500,000 by 0.75: the income that, less 25%, leaves the artist 500,000 pesos. The difference between the two columns is 193,333.34 pesos, 33.3% more than the contract figure.
At festivals with five or six international artists, that calculation repeats contract by contract. That is why the tax clause is negotiated before the *rider*: "500,000 pesos" does not mean the same thing to the agent as to your budget.
When is the withholding remitted, and what if it is not made?
On the 17th of the following month, unless another rule says otherwise. Article 6 of the Federal Tax Code (last amended in the DOF on 09-04-2026) says that, in cases of withholding, withholding agents "las enterarán a más tardar el día 17 del mes de calendario inmediato posterior al de terminación del período de la retención" (will remit them at the latest on the 17th of the calendar month immediately following the end of the withholding period). Our reading: article 170 sets no date for the resident withholding agent, so that general rule applies.
The same article 6 closes off the most common excuse: "aún cuando quien deba efectuarla no retenga o no haga pago de la contraprestación relativa, el retenedor estará obligado a enterar una cantidad equivalente a la que debió haber retenido" (even where the person required to withhold does not withhold or does not pay the relevant consideration, the withholding agent is obliged to remit an amount equivalent to what should have been withheld). If you paid the fee in full, the 25% comes out of your own pocket.
Article 26, section I of the CFF adds joint liability. Those jointly liable are "los retenedores y las personas a quienes las leyes impongan la obligación de recaudar contribuciones a cargo de los contribuyentes, hasta por el monto de dichas contribuciones" (withholding agents and the persons on whom the laws impose the obligation to collect taxes owed by taxpayers, up to the amount of those taxes).
The fee is not deductible either
The third consequence is a tax one for the organiser. Article 27, section V of the LISR requires, in order to deduct an expense, "cumplir con las obligaciones establecidas en esta Ley y las demás disposiciones fiscales en materia de retención y entero de impuestos a cargo de terceros" (compliance with the obligations set out in this Law and other tax provisions on the withholding and remittance of taxes owed by third parties). It adds: "Tratándose de pagos al extranjero, éstos sólo se podrán deducir siempre que el contribuyente proporcione la información a que esté obligado en los términos del artículo 76" (In the case of payments abroad, these can only be deducted provided the taxpayer supplies the information it is required to give under article 76).
That article 76, section III requires companies to issue receipts recording payments of Mexican-source income to non-residents and "el impuesto retenido" (the tax withheld). Section III of article 27 also requires payments above 2,000 pesos to be made by transfer, named cheque or card. A cash fee is not deductible.
Does the double taxation treaty help to withhold less?
Rarely to lower the 25%, although it does stop the artist paying twice. The entry rule is in article 4 of the LISR: treaty benefits "sólo serán aplicables a los contribuyentes que acrediten ser residentes en el país de que se trate" (will only apply to taxpayers who prove they are resident in the country concerned). If the treaty sets a lower rate, the withholding agent can apply it directly. If they withhold too much, the artist claims a refund.
Artists resident in Spain
The 1992 Convention between Spain and Mexico, published in the BOE on 27 October 1994, leaves the door open to the country of performance. Its article 17 allows an artist's income from personal activity in the other State to be taxed in that other State, and extends this to income received by an intermediary company. The exception is a visit substantially funded from public funds of the State of residence.
Point 13 of the attached Protocol specifies that this income "comprenden las de carácter accesorio" (includes income of an ancillary nature) linked to the artist's fame. The 2015 Protocol, in force since 27 September 2017, amended other articles of the convention, not article 17. Our reading: for a Spanish artist, Mexico withholds its 25% and Spain eliminates the double taxation in the artist's own return.
Artists resident in the United States
The 1992 convention with the United States, in the text published by the IRS, does have a threshold. Its article 18 allows taxation in the country of performance unless the remuneration, "including expenses reimbursed to him or borne on his behalf", does not exceed "$3,000 United States dollars or its equivalent in Mexican pesos for the taxable year concerned".
The same paragraph allows withholding everything and refunding later: the State of performance "may impose tax by withholding on the entire amount of all gross receipts", with a right to a refund if no tax is due. Our reading: the threshold counts everything the artist earns in Mexico during the year, and you do not know how many other dates they have. Withholding the 25% and letting the artist claim it back is the prudent course.
Is VAT payable on a foreign artist's fee?
Yes, as an import of services. Article 16 of the VAT Law (last amended in the DOF on 12-11-2021) says the service is provided in national territory "cuando en el mismo se lleva a cabo, total o parcialmente, por un residente en el país" (when it is carried out, in whole or in part, by a resident of the country). The non-resident artist falls outside that definition and into another.
Article 24, section V treats as an import "el aprovechamiento en territorio nacional de los servicios a que se refiere el artículo 14, cuando se presten por no residentes en el país" (the use in national territory of the services referred to in article 14, when provided by non-residents). Article 26, section IV sets the timing: when "se pague efectivamente la contraprestación" (the consideration is actually paid). Article 27 requires using the value that would correspond to a service provided in Mexico, and article 1 sets the 16% rate.
Under article 18, the value of the service includes what is charged "por otros impuestos, derechos, viáticos, gastos de toda clase, reembolsos" (for other taxes, duties, travel expenses, expenses of all kinds, reimbursements). Flights and hotels paid as part of the contract add to the base.
Our reading, to be confirmed with your accountant: import VAT can usually be credited when your activities are taxable. If your tickets fall under the public performance exemption in section XIII of article 15, that VAT may become a cost. We explain this in the guide to taxes and permits for selling tickets in Mexico.
What visa does a foreign artist need to perform in Mexico?
If they are paid in Mexico, the visitor visa with permission to carry out paid activities. Article 52, section II of the Migration Law (last amended in the DOF on 15-01-2026) provides for it for those with a job offer or "con una invitación por parte de alguna autoridad o institución académica, artística, deportiva o cultural por la cual perciba una remuneración en el país" (with an invitation from an authority or academic, artistic, sporting or cultural institution for which they receive remuneration in the country). It authorises a stay of up to 180 days.
Section I, the visitor without permission, authorises a stay in Mexico of up to 180 days, but "sin permiso para realizar actividades sujetas a una remuneración en el país" (without permission to carry out activities subject to remuneration in the country). Article 104 of the Regulations to the Migration Law only accepts an institution's invitation when the foreigner "participe en alguna actividad no remunerada" (takes part in an unpaid activity).
Beware of a common confusion. Article 103 of the Regulations allows visitor visas without permission of up to ten years for an "artista, deportista, periodista de prestigio nacional o internacional" (artist, sportsperson or journalist of national or international standing). That long visa is still without permission to be paid: it does not cover the gig.
Who applies and how long it takes
The organiser applies. Article 115 of the Regulations says that the individual or company established in Mexico that extends the offer submits the visa authorisation request to the INM. They must show two things: a "constancia de inscripción de empleador emitida por el Instituto" (employer registration certificate issued by the Institute) and an offer stating the artist's name and nationality, occupation, pay, duration, place of work and responsibility for financing their travel.
Article 117 describes the rest. The INM checks requirements and records, notifies that the artist can book a consular appointment, and the interview takes place "dentro de los doce días hábiles siguientes" (within the twelve working days following) the appointment. Under article 102, the visa is issued within ten working days of the interview. Our own calculation: 22 working days, more than four weeks, not counting however long the INM takes.
The fees for each procedure
The fees are in the Federal Rights Law, in the text last amended in the DOF on 07-11-2025:
| Procedure | LFD article | Fee |
|---|---|---|
| Employer registration certificate (issue or update) | 13, section V | 391.10 pesos |
| Visa authorisation based on a job offer at the INM | 14 Bis | 247.96 pesos |
| Immigration document for a visitor with permission for paid activities | 8o, section II | 4,340.77 pesos |
Our own calculation for a six-person band: one certificate plus six authorisations with their document comes to 391.10 + 6 × 4,588.73 = 27,923.48 pesos. This excludes the visa fees at the consulate and any fee updates the SAT may publish during the year. Confirm the amount on the day you pay.
Checklist before signing the contract
What needs to be settled before you announce the date, with the rule that requires it:
- 1State in the contract whether the fee is gross or net of Mexican ISR. If it is net, budget the full gross-up: fee divided by 0.75, under article 170 of the LISR.
- 2Ask the artist for their tax residence certificate if they want to apply a treaty. Article 4 of the LISR requires proof of residence and says it takes effect without legalisation.
- 3**Check who invoices production, *backline* and promotion.** If it is a company linked to the artist, assume you also withhold 25%.
- 4Pay by transfer and note the date. Remittance is due on the 17th of the following month (article 6 of the CFF), and whether or not you withhold, you answer for the amount.
- 5Issue the receipt showing the tax withheld that article 76, section III of the LISR requires, or you lose the deduction of the fee.
- 6Calculate the VAT on the imported service on the total value, travel expenses included, and check with your accountant whether you can credit it.
- 7Apply for the employer registration certificate first. Without it, the INM will not accept the visa request based on a job offer.
- 8Start the immigration procedure at least two months before the date. This is our reading of the deadlines in articles 102 and 117 of the Regulations, which do not include however long the INM takes.
- 9Do not put a line-up on sale that depends on a pending visa without a clear change policy. If the artist does not arrive, the rules in the guide to event cancellation and ticket refunds in Mexico apply.
Two complementary reads. If the event is a mass-attendance show in Mexico City, the Special Civil Protection Programme has its own deadlines. And the guide to invoicing tickets with CFDI covers the other half of the tax paperwork: what you charge, not what you pay. If you also book in Europe, compare with how a foreign artist is taxed in the United Kingdom.
Sources
- Ley del Impuesto sobre la Renta, current text, last amended DOF 01-04-2024, arts. 4, 27, 76, 170 and 174. Chamber of Deputies, consulted 23-10-2026.
- Código Fiscal de la Federación, current text, last amended DOF 09-04-2026, arts. 6 and 26. Chamber of Deputies, consulted 23-10-2026.
- Ley del Impuesto al Valor Agregado, current text, last amended DOF 12-11-2021, arts. 1, 15, 16, 18, 24, 26 and 27. Chamber of Deputies, consulted 23-10-2026.
- Ley de Migración, current text, last amended DOF 15-01-2026, art. 52. Chamber of Deputies, consulted 23-10-2026.
- Reglamento de la Ley de Migración, current text, last amended DOF 23-05-2014, arts. 102 to 105, 115 and 117. Chamber of Deputies, consulted 23-10-2026.
- Ley Federal de Derechos, current text, last amended DOF 07-11-2025, arts. 8o, 13 and 14 Bis. Chamber of Deputies, consulted 23-10-2026.
- Convenio entre el Reino de España y los Estados Unidos Mexicanos para evitar la doble imposición, signed 24-07-1992, BOE-A-1994-23743, art. 17 and Protocol, point 13. Agencia Estatal Boletín Oficial del Estado.
- Protocolo que modifica el Convenio entre España y México, done 17-12-2015, BOE-A-2017-7905. Agencia Estatal Boletín Oficial del Estado.
- United States - Mexico Income Tax Convention, signed 18-09-1992, art. 18 (Artistes and Athletes). Internal Revenue Service, consulted 23-10-2026.