ラテンアメリカのフリーランサー税金2026
メキシコ、コロンビア、アルゼンチン、ブラジルのフリーランサー税金ガイド。
The freelancing boom in Latin America
50+ million independent workers in LatAm (ILO 2025). Remote work and platforms like Upwork transformed the landscape. Freelancers must manage their own taxes.
Mexico: RESICO
RESICO for income up to $3.5M MXN/year: 1-2.5% on gross. No deductions but simple. General regime: 1.92-35% progressive with deductions.
Colombia: simple regime
Simple Regime: income up to ~$1,300M COP/year, 1.8-11.6% rate. Includes VAT + income + ICA in one payment. USD income declared at official rate.
Argentina: monotributo
Monotributo: fixed monthly fee including income tax + VAT + social. Categories A-K. Challenge: receiving USD at official rate is unfavorable. Alternatives: crypto, Payoneer + blue market.
Brazil: MEI
MEI for revenue up to R$81,000/year: fixed ~R$70/month. Simples Nacional for higher: 6-33%.
Chile and Peru
Chile: fee receipts, 13.75% withholding, 30% presumed deduction. Peru: fourth category, 8% gross withholding.
USD income
Convert at official rate on payment date. Options: bank transfer, Payoneer/Wise (better rates), crypto P2P (legal grey area). Keep receipts.
Tools for freelancers
よくある質問
Do I need to pay taxes as freelancer?
Yes, in all Latin American countries. Not filing results in fines and interest.
Best tax regime?
Mexico RESICO (1-2.5%), Brazil MEI (~$14/month), Argentina Monotributo, Colombia Simple Regime.
How to declare USD income?
Convert at official rate on receipt date. Keep all documentation.
What can I deduct?
Equipment, internet, home office, software, work transport, training, accountant.
Need an accountant?
Highly recommended if billing >$1,000/month or receiving USD. Cost: $30-100/month in LatAm.
Do I need invoices?
Yes, in all countries. Electronic invoicing mandatory in Mexico, Colombia, Brazil, Chile, Argentina.