Overall status: Legal. No specific mining regulation. Mining permitted under the principle that unregulated activities are allowed; cryptocurrency is not legal tender.
No specific mining regulation. Mining permitted under the principle that unregulated activities are allowed; cryptocurrency is not legal tender.
Updated 2026-01-15
No mining-specific license. Standard SAT/SHCP business registration applies for commercial operations.
Updated 2026-01-15
Crypto gains treated as alienation of property. Personal income tax brackets up to 35%; corporate ISR at 30%. SAT increasingly issuing guidance for digital-asset reporting.
Updated 2026-01-15
Federal LGEEPA environmental impact rules apply to large industrial facilities. CFE energy-use permits required for high-load installations.
Updated 2026-01-15
CFE state-controlled grid means industrial electricity access is permit-driven and politically sensitive; behind-the-meter arrangements with private generation increasingly used.
Updated 2026-01-15
Mining equipment imports allowed under general customs rules; IVA applies on importation.
Updated 2026-01-15
Fintech Law (Ley Fintech) restricts banks from holding crypto without Banxico authorization. AML/KYC obligations under LFPIORPI for crypto-related vulnerable activities.
Updated 2026-01-15
Property-disposal model: gains taxed as ISR income (up to 35% individual / 30% corporate); IVA may apply to commercial mining services.
Legal. No specific mining regulation. Mining permitted under the principle that unregulated activities are allowed; cryptocurrency is not legal tender.
No mining-specific license. Standard SAT/SHCP business registration applies for commercial operations.
Crypto gains treated as alienation of property. Personal income tax brackets up to 35%; corporate ISR at 30%. SAT increasingly issuing guidance for digital-asset reporting.
CFE state-controlled grid means industrial electricity access is permit-driven and politically sensitive; behind-the-meter arrangements with private generation increasingly used.
Federal LGEEPA environmental impact rules apply to large industrial facilities. CFE energy-use permits required for high-load installations.
Fintech Law (Ley Fintech) restricts banks from holding crypto without Banxico authorization. AML/KYC obligations under LFPIORPI for crypto-related vulnerable activities.