On 27 December 2024, the increase in the payroll tax was published in the Official Gazette of Mexico City, through the modification of Article 158 of the local Fiscal Code.
The proposed 2027 Economic Package introduces significant changes to Corporate Income Tax (ISR), Value Added Tax (VAT), the Simplified Trust Regime (RESICO), tax audits and enforcement, and investment incentives. These measures could affect the liquidity, tax burden and tax planning strategies of businesses operating in Mexico.
Learn about the new obligations introduced by the 2026 reform to Mexico's Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds (LFPIORPI), including risk assessments, Beneficial Ownership requirements, Politically Exposed Persons (PEPs), compliance audits and key implementation deadlines.
The Mexican Social Security Institute (IMSS) has announced the digitalisation of the Employer Identification Card (Tarjeta de Identificación Patronal - TIP), the document through which employers authorise individuals to carry out procedures and formalities before the Institute.
Lea nuestro análisis sobre el tratamiento de la Participación de los Trabajadores en las Utilidades (PTU) en estudios de precios de transferencia bajo NIF, LISR, IAS y Guías de la OCDE, así como los criterios para su inclusión en la base de costos y gastos.
Elimination of the NPIE and new rules for the appointment of legal representatives
Recently, the Mexican Tax Administration Service (Servicio de Administración Tributaria – SAT) updated the format of the Tax Status Certificate (Constancia de Situación Fiscal), which taxpayers can obtain through the SAT portal.
On 9 July 2026, the First Resolution Amending the 2026 General Tax Rules (Resolución Miscelánea Fiscal para 2026) was published in the Official Gazette of the Federation (Diario Oficial de la Federación). Through this resolution, the Tax Administration Service (SAT) announced its first general holiday period, which will run from Monday 20 July to Friday 31 July 2026. During this period, these days...
The SAT has reactivated its reviews of transactions involving providers of specialised services registered under REPSE, focusing on compliance with the tax requirements that allow the deductibility of expenses and the recovery of VAT.
The Mexican Social Security Institute (IMSS) has intensified its data cross-checking with the Tax Administration Service (SAT) in order to identify potential inconsistencies between payments made to individuals and the salaries reported for social security purposes. As a result of these audit processes, various companies are receiving invitations to clarify discrepancies identified between the information...
On April 24, 2026, a decree was published in the Official Gazette of the Federation amending and supplementing various provisions of the Regulation of Health Supplies, with the purpose of modernizing the sanitary authorization system in Mexico and aligning it with international practices in pharmaceutical regulation.
Have you complied with the submission of your electronic accounting? Failure to meet this obligation may result in the restriction or cancellation of your Digital Seal Certificates (CSD), which would halt the issuance of CFDIs and, consequently, your company’s operations.
If the individual taxpayer has filed their annual tax return and determined an income tax (ISR) credit balance, it is important to consider both the applicable regulatory framework and certain operational trends observed in the refund process carried out by the tax authority.
On 9 April 2026, the decree amending Article 141 of the Federal Tax Code was published in the evening edition of the Official Gazette of the Federation. This provision sets out the means by which taxpayers may secure the tax interest when challenging a tax assessment through an annulment action or when requesting the suspension of the administrative enforcement procedure.
On April 3, 2026, the decree amending, adding, and repealing various provisions of the Federal Law for the Protection of Industrial Property (LFPPI) was published in the Official Gazette of the Federation.
In a regulatory update of high importance for the employer sector, substantial amendments to the Federal Labour Law have been formalised:
On March 10, 2026, the reform on digital disconnection was approved by the Chamber of Deputies as part of the series of amendments to the Federal Labor Law and was referred to the Senate for discussion and approval.
The Tax Administration Service (SAT) reported that, during the 2025 fiscal year, a significant reduction in the cost of tax collection was achieved, decreasing from 28 to 25 cents for every 100 pesos collected. This reflects a substantial improvement in the operational efficiency of the tax authority.
The Tax Administration Service (SAT) has announced the accumulation factor applicable for the 2025 fiscal year, which amounts to 0.0484, as established in Rule 3.16.11 of the Miscellaneous Tax Resolution, and which came into effect on 24 February 2026.
On 20 March 2026, the Ministry of Finance and Public Credit (SHCP) announced, in the evening edition of the Official Gazette of the Federation, the new agreement on tax incentives regarding the Special Tax on Production and Services (Excise Tax) applicable to petrol and diesel, valid from 21 to 27 March 2026.
As the annual tax return season for individuals in Mexico begins, it is important to remember that this obligation must be fulfilled during the month of April, with no possibility of extension.
Mexico is among the jurisdictions with the highest level of activity in cryptoassets worldwide. However, the Mexican tax framework still does not have a specific regime for this type of operation. Neither the Income Tax Law (LISR), nor the Value Added Tax Law (LIVA), nor the Federal Fiscal Code contain specific provisions for cryptoassets, and the 2026 Miscellaneous Tax Resolution did not introduce...
On December 9, 2025, several amendments to the Public Finance Code of the State of Chiapas were published in the State’s Official Gazette, introducing new environmental taxes. The purpose of these provisions is to establish a state-level environmental tax framework aimed at generating revenue to address and mitigate the ecological impact caused by economic activities considered polluting.
In accordance with the legislative agenda, in the coming days the Chamber of Deputies is expected to approve the reform bill to Constitutional Article 123 on labour matters. Once this occurs, it must also be approved by the majority of local congresses and, subsequently, there will be a 90 day period to amend the Federal Labour Law.
The Miscellaneous Tax Resolution (RMF) for 2026 and its annexes were published on December 28 in the Official Gazette of the Federation, and it entered into force on January 1, 2026 and will remain in force until December 31.
On 31 December, the Official Gazette of the Federation published the Decree granting a tax incentive under the Excise Tax (IEPS), applicable to the sale and provision of services related to video games containing violent, extreme or adult content, not suitable for individuals under 18 years old.
On December 17, 2025, the Sixth Resolution of Amendments to the Miscellaneous Tax Resolution for 2025 and its Annexes 1 and 1-A was published in the Official Gazette of the Federation (DOF for its acronym in Spanish).
On 1 October 2025, the Public Centre for Alternative Dispute Resolution Mechanisms (the Public Centre) in matters of Administrative Justice of the Federal Administrative Justice Tribunal came into operation. This body aims to process alternative mechanisms for resolving tax disputes between taxpayers and the authorities.
On 14 October 2025, the Chamber of Deputies approved in general terms the reform to the Amparo Law, the Federal Fiscal Code, and the Organic Law of the Federal Court of Administrative Justice, an initiative promoted by President Claudia Sheinbaum and previously approved by the Senate.
On July 16, 2025, several articles of the Federal Law for the Prevention and Identification of Operations with Illicit Resources (FLPIOIR) and the Federal Criminal Code were amended, they can be consulted in the Official Gazette of the Federation primarily related to the identification, documentation, and reporting of the controlling beneficiary and the inclusion of new concepts (such as real estate...
On 16 July 2025, the Official Gazette of the Federation published the Decree amending and adding various provisions to the Federal Law for the Prevention and Identification of Transactions with Illicitly-Sourced Funds (“Anti-Money Laundering Law”), as well as Article 400 Bis of the Federal Penal Code.
The Ministry of Finance and Public Credit formalised the submission of the 2026 Economic Package to the Chamber of Deputies on 8 September 2025, thus marking the beginning of the legislative process to define the General Criteria of Economic Policy, the Revenue Law, and the Federal Budget of Expenditure.
Amendment to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry.
On 9 July 2025, Mexico’s Official Gazette published the Fourth Resolution of Amendments to the Miscellaneous Tax Resolution for 2025, along with Annex 7. Among the most relevant changes and additions are the following:
Last Friday, 27 June, the Supreme Court of Justice of the Nation (SCJN) published a binding legal precedent establishing a new criterion regarding the information requests that tax authorities may issue during the process of claiming tax refund balances.
Although Mexico’s Tax Administration Service (SAT) hasn’t issued a specific guideline explaining why an automatic refund might be denied, the Income Tax Law (ISR) and its regulations outline certain requirements and conditions that must be met to exercise this taxpayer right. If you’re an individual taxpayer who filed your annual return correctly and on time but haven’t received your refund yet,...
Through the Official Gazette of Mexico City, the implementation of the Tax on the Emission of Polluting Gases into the Atmosphere, commonly referred to as the Green Tax, was announced. This new levy applies to fixed sources that generate polluting emissions. Although it was initially scheduled to come into effect on 1 January 2025, its application was postponed.
On 21 February 2025, a Decree reforming the INFONAVIT Law was published. Among other changes, it specifies that salary deductions for loan repayments (loan amortisations) will not be suspended due to absences or incapacity, in addition to amending the Federal Labour Law to allow deductions for INFONAVIT rental payments.
On 21 February 2025, the Tax Administration Service (SAT) published the First Early Version of the Second Resolution of Amendments to the Miscellaneous Tax Resolution for 2025. One of the most notable updates is the modification to Rule 3.16.11, which establishes the "Accumulation Factor for Deposits or Investments Abroad".
On 30 December 2024, the Miscellaneous Tax Resolution (RMF) was published in the Official Journal of the Federation (DOF), which entered into force on 1 January 2025 and will remain in force until 31 December of the same year.
On 8 January 2025, the Mexican Tax Authority (SAT) published the 2025 Master Plan, a document aligned with the 100 steps for transformation driven by the current Mexican government.
On 27 December, a decree was published in the Official Gazette of Mexico City amending the Fiscal Code of Mexico City to include Chapter VII TER, relating to the tax on greenhouse gas emissions into the atmosphere. This tax will come into effect starting from the 2025 fiscal year. The primary objective of this tax is to reduce environmental pollution levels and meet the commitments made under the...
Recently, in Mexico, legislative reforms which consider new contributions focused on environmental care have been carried out. Below are the generalities of such contributions that respond to the collection capacity of the states, as well as the federal entities in which they are applicable.
On December 9, 2024, the Chamber of Deputies approved a decree that reforms and includes new provisions to the Federal Labour Law; among others, it adds Chapter IX Bis to regulate the working conditions of digital platform employees.
The "Decree to promote investment at the Progreso I and Merida I Industrial Welfare Hubs in the state of Yucatan" was published on June 28, 2024, in the Official Gazette of the Federation ("DOF"), to provide tax benefits and administrative facilities to taxpayers who carry out production economic activities at the Progreso I and Merida I Industrial Welfare Hubs, and it entered into force the day following...
Any company in Mexico that hires foreigners must update their employer registration certificate on a yearly basis. This is done after filing the previous fiscal year's annual tax return (in this case, fiscal year 2023), between April and May.
Employers who had an annual average of 300 workers or more in the year 2023 must, in 2024, commission an authorized public accountant (CPA) to carry out an audit on the fulfilment of their obligations for the year 2023 before the IMSS.
On December 28, 2023, the Ministry of Finance and Public Credit (SHCP) published in the Federation Official Gazette the 2024 General Foreign Trade Rules, which came into force on the first day of the year and will be valid until December 31, 2024.
On February 1, 2024, the Tax Administration Service released a new application for the registration of monthly Value Added Tax (VAT) payments. This application must be used for the VAT return corresponding to the month of January 2024.
On December 29, 2023, the Miscellaneous Tax Resolution (MTR) was published in the Federation Official Gazette in force from January 1 to December 31, 2024.
On 11 October 2023, the decree granting tax incentives to key sectors of the export industry was published in the Official Gazette of the Federation, consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, which entered into force on 12 October of this year.
Remember that, as of January 1st, 2021, individuals who fail to submit their notice of suspension of activities due to a change of tax residence will not lose their status as residents in Mexico.
The Economic Budget for 2024 was published in the Parliamentary Gazette of September 8, 2023. The Federal Executive submitted to Congress the initiatives to reform the Federal Law on Fees (LFD), the Federal Revenue Law (LIF) and the Federal Expenditure Budget Proposal (PEF).
On May 12 of the year, the Second Chamber of the Supreme Court of Justice of the Nation (SCJN) decided on the conflicting lines of precedent 413/2022. The criterion that prevailed was that civil compensation is not eligible as a method to pay VAT, nor can it give rise to a request for a favourable balance or credit.
Official Gazette of the Federation: 06/05/2023 On June 05, 2023, the decree promoting investment and economic growth for taxpayers who carry out productive economic activities within the Well-Being Development Zones of the Isthmus of Tehuantepec was published in the Official Gazette of the Federation.
The Annual Report of Foreign Trade Operations (RAOCE) 2022, is an obligation for companies that have IMMEX or Prosec licenses, where the operations carried out in the year prior to the one presented are to be informed.
The Miscellaneous Tax Resolution for 2023 and its annexes were published on December 27, 2022, in the Official Gazette of the Federation, and it entered into force on January 1, 2023. It is important to note that in the 2023 the Miscellaneous Tax Resolution there were minimal changes with respect to the Miscellaneous Tax Resolution of the previous year (2022). Below are some highlights:
The reform to articles 76 and 78 of the Federal Labour Law was published last December 27th, 2022, increasing the minimum vacation benefit for employees based on their seniority.
Payments on behalf of third parties are disbursements made by a third party, which may be a natural or legal person, having or not a link or relationship with the taxpayer on behalf of which the disbursements will be made.
Starting on 2022, The Tax Code of the Federation (CFF) establishes new provisions for the issuance of tax opinion, making it mandatory for certain taxpayers, and, as in previous years, it continues to be optional for natural persons with business activities and legal entities. Additionally, it established reforms to the presentation of Informative Return on the Situation of the Taxpayer (ISSIF) as...
Latest update: August 22, 2022
Last May 2022, the Mexican Tax Authority (SAT) issued several FAQs related to provisional income tax payments of general regime legal entities, which offered clarifications in relation to the changes carried out in the new Tax Returns and Payments portal in force for the financial year 2022.
Last update on June 8, 2022 By communiqué published on June 8, 2022, the Tax Administration Service (SAT) informed that with the aim of providing facilities to taxpayers for their continued compliance with their fiscal obligations, the use of new version 4.0 of the electronic invoicing scheme will be mandatory as of January 1, 2023, the period of coexistence with version 3.3 continuing until December...
Does your company have a supplier payment policy in which the correct issuance of Online Digital Tax Receipts (CFDIs) is analyzed?
Derivado de la reforma fiscal para el año 2022, así como en la Resolución Miscelánea Fiscal (RMF) 2022, publicada en el Diario Oficial de la Federación el 27 de diciembre 2021, se establecen cambios en temas de facturación electrónica, los cuales entraron en vigor el 1° de enero de 2022. La autoridad dio a conocer el 31 de diciembre de 2021, a través de su sitio web, el formato de factura (Anexo 20)...
Last November 29, the Mexico City Government published, in the Official Gazette, the decree bill by means of which diverse provisions of the Tax Code of Mexico City are amended, added and repealed for the 2022 tax year, which was passed on December 15, 2021.
Last July 31st, 2021, the Chamber of Deputies passed a one month extension to the effective date of the changes derived from the labor reform on matters of outsourcing.
According to the current framework of the powers granted to the Tax Administration Service (SAT) by the 2021 Tax Reform, and with the aim of facilitating and encouraging voluntary compliance by taxpayers, last June 13, 2021, the SAT, on its portal, published the first parameters regarding the effective Income Tax rates, corresponding to 40 economic activities with regards to the 2016, 2017, 2018 and...
Following several months during which this formality became a very complex and practically impossible process, this new rule has been issued, which will be used to submit the information electronically so as to subsequently obtain an appointment, with the intention of being able to duly meet the necessary requirement so that the merger is not considered as a sale.
On May 24, 2021, the Decision by means of which the general provisions are published for the registration of individuals or legal entities that provide the specialized services or execute the specialized works referred to in Article 15 of the Federal Labor Law (Ley Federal del Trabajo - LFT) was published in the Federal Official Gazette (DOF).
Last May 3, 2021, the First Amendments to the Miscellaneous Tax Resolution for 2021 were published in the Federal Official Gazette, which created the obligation to issue a complement called a Bill of Lading, which must be prepared together with the Type “T” transferred Online Digital Tax Receipt (CFDI) and which must be attached for the carriage of goods.
As a general rule, legal entities resident in Mexico that acquire goods or engage services from foreign residents without a permanent establishment in Mexico should pay close attention to the Value Added Tax (VAT) treatment applicable to such transactions. This is because the importation of intangible goods and services triggers what is commonly known as virtual VAT or hypothetical VAT.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.