Tax obligations for digital platform workers in Mexico: ISR/IVA withholding rates for Uber, Rappi, Airbnb, MercadoLibre, declarations, and common errors.
Since 2020, platforms like Uber, Rappi, and MercadoLibre withhold ISR and IVA from payments.
Everything about CFDI 4.0, SAT certificates, stamping, invoice cancellation and common errors
View all CFDI guides →Yes. Since 2020, digital platforms must withhold ISR (1-5.4%) and IVA (8%) from your income. You must register with SAT under regime 625.
Transport (Uber): ISR 2.1%, IVA 8%. Food delivery (Rappi): ISR 2.1%, IVA 8%. Lodging (Airbnb): ISR 4%, IVA 8%. Sales (MercadoLibre): ISR 0.4-5.4%, IVA 8%.