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Tax Benefits

Investment Incentives

State, federal and international instruments: check their legal basis, conditions and validity.

Three levels · distinct conditions

Which instruments your project can explore

Each instrument has requirements and compatibility restrictions. Benefits do not automatically stack.

Nuevo León

State

GrantedThe Council evaluates case by case and signs an agreement

Investment Promotion Law, arts. 21 BIS and 27; regulation, art. 14. Tax, financial and non-financial support with distinct conditions.

ISNPercentage and term set by the CouncilR&DPriority and support subject to assessment2025Annual programs: historical information
Explore state incentives Law, regulation and historical programs
Mexico

Federal

ProcessedRegistration or certificate with SE / SAT / SHCP / SECIHTI

Federal laws, decrees and rules: each regime requires checking eligibility, obligations and compatibility.

41–91%Plan México: asset/activity dependent, 2025–2026IMMEXTemporary imports subject to conditions30%EFIDT: incremental base and approval
Explore federal incentives 10 instruments
Treaties and multilaterals

International

Assessed for the transactionTreaties, origin, nationality and financing

Trade and investment treaties, tax treaties and multilateral financing. Scope depends on each instrument.

T-MECProduct origin and requirementsAPPRIProtection under the applicable treatyBDANLocation and project eligibility
Explore international frameworks 11 instruments and frameworks

Sector, municipality and project guide the review. SIIIA assists; the competent authority decides eligibility, amounts and conditions.

Discuss my project
3%The general ISN payroll tax rate is 3%. Any relief requires the applicable legal basis and decision.Ley de Hacienda de Nuevo León · art. 157
Quick orientation

Which instruments should you explore?

Pick your profile and we'll tell you which instruments to review at each level, with a direct link to the details.

Profile-based guidance does not establish eligibility or compatibility. Historical 2025 programs are excluded from this selection.
Team guidance

Which ones apply to your project?

Share your sector, municipality and project. SIIIA guides the review and next steps; a consultation is not an authorization.

Discuss my project Talk to the team

Incentives by level

State

Instruments
ISN, state duties, R&D priority, financial support and facilitation. 2025 historical programs shown separately.
What they provide
The Council sets the percentage for direct jobs created in Nuevo León. Tax incentives under art. 27.I are not subject to budget availability and have a five-year maximum, with no extension or renewal. Another decree cannot be invoked to extend the same subsidy. The four annual programs from 2025 are shown as historical information and are not offered for new 2026 applications. Previously awarded benefits must be checked against their own decisions.
Published legal basis
Ley de Fomento · arts. 21 BIS / 27 / 28; Reglamento · arts. 14 / 17 / 49; Decreto 120 · 29-09-2025.

Federal

Instruments
Plan México; IMMEX; PROSEC; Rule Eight (Regla Octava); AEO; EFIDT.
What they provide
For 2025–2026 investments, the decree sets immediate deduction rates of 41–91% according to the asset or activity. It also provides an additional deduction of 25% of the increase in eligible training or innovation expenditure over the previous three-year average. It does not reduce the income tax rate.
Published legal basis
Plan México · DOF 21-01-2025 / 21-03-2025; IMMEX · art. 24.I; LIVA · art. 28-A; LISR · art. 202.

International

Instruments
USMCA; CPTPP; Mexico-EU Global Agreement.
What they provide
Each instrument has requirements and compatibility restrictions. Benefits do not automatically stack. Preferential treatment depends on the product, origin and other applicable requirements. Economy Ministry release 55 of 1 Jul 2026 reports annual reviews and validity through 2036; parties may agree on an extension during those reviews.
Published legal basis
T-MEC · SE 55 / 01-07-2026; CPTPP–UK · DOF 22-06-2026; México–UE · 22-05-2026.

Sources reviewed: 5 October 2026. Guidance does not replace an authority decision or project-specific tax review.