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Income Taxes › Mexico

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
White & Case LLP

Mexican Tax Authority (SAT) Substantially Increases Transfer Pricing Tax Collections

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On May 26, 2025, the Mexican Tax Administration Service (SAT) reported a 367% increase in tax revenue from large multinationals audits resulting from enforcing Mexico's transfer pricing rules. From 2019 through 2024, the...more

International Lawyers Network

Establishing a Business Entity in Mexico (Updated)

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I. General Overview - As of April 2024, Mexico has a population of approximately 132.3 according million people to the Mexican National Population Counsil (Consejo Nacional de Población). Covers a land area of 1,964,375...more

Holland & Knight LLP

México publica reformas y actualizaciones en la normativa energética

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México publicó reformas y actualizaciones a diversas leyes y regulaciones energéticas, como se describe a continuación. Simplificación fiscal al régimen fiscal de PEMEX. Ahora PEMEX sólo está obligada a pagar el Derecho...more

Foley & Lardner LLP

Mexican Government Announces Incentives in Support of Nearshoring

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On January 21, 2025, the Decree granting tax incentives in support of the national strategy known as “Plan Mexico,” to encourage new investments that promote dual training programs and innovation (Nearshoring Decree) was...more

Holland & Knight LLP

Nuevos estímulos fiscales como parte del Plan México

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Como parte de la estrategia nacional denominada "Plan México", el 27 de noviembre de 2024, la presidenta Claudia Sheinbaum presentó diversas acciones para promover inversiones, generar empleos y promover el desarrollo...more

Holland & Knight LLP

A Look at the Upcoming Trump Administration's Policy Priorities

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President-Elect Donald Trump is poised to expand upon policies he implemented during his first term in office, such as those emphasizing limited government, states' rights and lower taxes. Additionally, it is anticipated that...more

Hogan Lovells

Cuotas sindicales para apoyo social, no constituyen un gasto estrictamente indispensable.

Hogan Lovells on

CUOTAS SINDICALES. NO CONSTITUYEN UN GASTO ESTRICTAMENTE INDISPENSABLE, LAS QUE UN CONTRIBUYENTE SE OBLIGA A COOPERAR SOLIDARIAMENTE CON EL SINDICATO, CON LA FINALIDAD DE CONTRIBUIR EN LOS PROGRAMAS SOCIALES DE ÉSTE....more

International Lawyers Network

Establishing a Business Entity in Mexico (Updated)

International Lawyers Network on

I. General Overview - As of 2020, Mexico has a population of 126,014,024 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Hogan Lovells

Atención Donatarias Vigencia Y Renovación De Autorización Para Recibir Donativos

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El 18 de octubre de 2023, se publicó en el Diario Oficial de la Federación la Séptima Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2023 y sus Anexos 3 y 23. En esta Resolución de Modificaciones, entre...more

Braumiller Law Group, PLLC

Hot Topics in International Trade - November 2023 - Legal Framework Governing IMMEX Operations

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As we have previously explained in other articles, an IMMEX is a duty deferral program from the Mexican federal government created in 2006, which stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación...more

International Lawyers Network

Establishing A Business Entity In Mexico (Updated)

International Lawyers Network on

I. General Overview - As of 2020, Mexico has a population of 126,014,024 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Hogan Lovells

Mexico | Taxation and Collection Master Plan for 2023

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The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer compliance, actions for the auditing of...more

Hogan Lovells

México | Plan Maestro de Fiscalización y Recaudación para 2023

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El Plan Maestro de Fiscalización y Recaudación para el ejercicio de 2023 publicado por el Servicio de Administración Tributaria publicó la estrategia de coordinación para la fiscalización de contribuyentes, la cual...more

Freeman Law

Maquiladora Program

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In 1964, the Mexican government introduced Maquiladoras as a strategy to attract foreign investment and increase industrialization on the Mexican border. Maquiladora’s process, produce, transform, or repair goods owned by...more

Hogan Lovells

Regla 2.1.52. de la Resolución Miscelánea Fiscal (“RMF”)

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En la Regla 2.1.52. de la Resolución Miscelánea Fiscal para el ejercicio fiscal de 2023 (“RMF”) se establece la integración del órgano colegiado y sus reglas de operación....more

Freeman Law

Tax Residency Status Modification: Mexican Tax Implication

Freeman Law on

For Americans and other foreign residents, Mexico is a very attractive country to live and work, because of its weather, rich culture, delicious food, friendly locals, and cost of living. And in an increasingly global...more

International Lawyers Network

Establishing A Business Entity In Mexico (Updated)

International Lawyers Network on

I. General Overview - As of 2020, Mexico has a population of 126,014,024 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Hogan Lovells

Obligaciones para Organizaciones de la Sociedad Civil 2022

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Durante el 2022 debemos contemplar ciertas obligaciones en este año así como nuevas disposiciones de interés para las OSC en diversas materias. Es importante que las revises para que cumplas con todos los requisitos que pide...more

Hogan Lovells

Impuestos a las Plataformas Digitales - Iniciativa Ciudad de México

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La Jefa de Gobierno de la Ciudad de México presentó una iniciativa por virtud de la cual se adiciona el artículo 307 TER al Código Fiscal de la Ciudad de México el cual tiene por objeto que las personas físicas o morales que...more

Holland & Knight LLP

Reforma Fiscal en México para 2022

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Los siguientes son aspectos relevantes de la iniciativa presentada el 7 de septiembre del 2021, por el Ejecutivo Federal de México, que reforma, adiciona y deroga entre otros ordenamientos, la Ley del Impuesto sobre la Renta,...more

McDermott Will & Schulte

Mexican Federal Government Submits Proposed 2022 Economic Plan

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Last month, the Mexican federal government sent the proposed 2022 Economic Plan (the Proposal) to the Congress of the Union, which includes the 2022 Federal Budget, as well as the 2022 Revenue Law (Ley de Ingresos) and...more

Snell & Wilmer

Outsourcing of Personnel in Mexico: Scrapped. General Considerations

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In our prior publication, we discussed an omnibus bill presented by Mexico’s President to Congress in November 2020. The bill proposed abolishing outsourcing of personnel in Mexico. Since then, the bill has now been...more

White & Case LLP

Labor outsourcing reform

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On April 23, 2021, the Decree amending, adding and repealing several provisions of the Federal Labor Law, the Social Security Law, the Law of the National Workers' Housing Fund Institute, the Federal Tax Code, the Income Tax...more

Foley & Lardner LLP

Ban to General Outsourcing/Insourcing Is Approved by Mexican Congress

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As previously informed, on November 11, 2020, the President of Mexico submitted a bill proposing the amendment of the Federal Labor Law, Social Security Law, National Workers’ Housing Fund Institute Law, Federal Tax Code,...more

McDermott Will & Schulte

Mexico's Congress Approves Proposed Outsourcing & Insourcing Amendments

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Earlier this week, the Mexican Congress approved the proposed amendments on outsourcing and insourcing activities. A brief summary of the relevant provisions of these new laws can be found below: 1. As expected, the...more

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