Chapter 4: Comparison of Tax Regimes for Self-Employed Medical Practitioners

This study aims to conduct a comparative analysis between the Business and Professional Activities Regime (RAEP) and the Simplified Trust Regime (RESICO), to determine which offers greater advantages for physicians providing independent professional services. The methodology used involves simulated tax calculations under both regimes, considering different income levels and expense deduction scenarios. The results indicate that RESICO is more advantageous in most cases due to its reduced tax rates and administrative simplicity. Limitations include the income cap to remain within the regime and the inability to deduct expenses. This study focuses exclusively on the analysis of Income Tax (ISR), as physicians are exempt from Value Added Tax (VAT). A limitation is acknowledged: the calculations are based on general assumptions and do not account for individual variations in each physician’s tax situation. Nevertheless, the findings offer useful guidance for making informed tax decisions within the medical sector in Mexico.