Mexico’s Ministry of Foreign Relations and Ministry of Interior have modified the general guidelines for the issuance of visas. Key changes include new requirements for the Temporary Resident Visa with authorization to work/remunerated activity and a new application route for the Temporary Residence with non-remunerated activity for highly skilled personnel who will come to Mexico and transfer knowledge to Mexican employees.1


      WHY THIS MATTERS

      With the incorporation of new requirements for the Temporary Resident Visa with authorization to work/remunerated activity, it is now necessary to provide the Mexican immigration authority with more precise information and context regarding the type of employment and work arrangement (on‑site, remote, or hybrid in Mexico). Likewise, during the consular stage of this process, a new support letter for the consular authorities and corporate information from the Mexican entity is required, which should be addressed directly to the consulate. This level of detail was not required under the previous guidelines. Employers will therefore need to adjust their internal processes and documentation to align with the revised guidelines.

      On the other hand, the introduction of a new category within the Temporary Residence with non‑remunerated activity for highly skilled personnel who will transfer knowledge to Mexican staff is significant, as it establishes a specific migration pathway for experts who are not on a Mexican payroll. However, it makes the process more documentation-intensive, demanding more robust support letters, clearly defined training programs for Mexican personnel, and solid evidence of the expert’s specialization. This may lead to longer internal preparation timelines, while providing greater legal certainty and stronger alignment with public policy objectives regarding specialized talent development in Mexico.


      Background

      The changes to these guidelines seek to facilitate the entry and stay of highly specialized foreign individuals so they can transfer knowledge and provide technical assistance in strategic projects in Mexico, under the invitation and responsibility of Mexican legal entities. The aim is to gradually reduce the country’s long-term dependence on foreign experts by developing highly specialized Mexican human capital. At the same time, temporary resident visas based on job offers are better regulated, helping to maintain traceability, strengthen oversight of immigration processes, and support regulatory compliance.


      KPMG INSIGHTS

      Employers and entities might wish to:

      • Review planned and in‑progress assignments to determine whether they fall under the revised requirements for Temporary Resident Visas with authorization to work or the new non-remunerated Temporary Residence category for highly skilled experts.
      • Assess whether existing corporate documentation and support letters align with expanded consular expectations, particularly in terms of role description, work arrangement, and training objectives.
      • Factor additional preparation time into assignment planning to accommodate more detailed evidentiary and documentary requirements and to mitigate potential delays in project start dates or knowledge‑transfer activities.

      If assignees and/or their program managers have any questions or concerns regarding these developments, they should consider contacting their usual KPMG immigration or global mobility adviser for assistance.


      ENDNOTE:

      1  These modifications were published on May 15, 2026, at the  “DOF - Diario Oficial de la Federacion,” (in Spanish) (access to the site may be restricted).

      Contacts

      Nora Solano

      Partner, Global Mobility Services

      KPMG in Mexico

      Rafael Jared Garcia

      Immigration Senior Manager

      KPMG Mexico

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      GMS Flash Alert reports on recent global mobility-themed developments from around the world to help you better understand what has changed and what that means for you.


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      Disclaimer

      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Mexico.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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