Mexico · 10 instruments

Federal incentives

Processed / authorized·Registration or certificate filed with the authority·Federal decrees and laws (DOF)·Federal SE / SAT / SHCP / SECIHTI

Legal framework: IMMEX export requirement→

The annual commitment is foreign sales above USD 500,000 or exports of at least 10% of total revenue.

IMMEX · art. 24.I / SNICE

Federal decrees and laws · published in the Diario Oficial de la Federación

Three access natures at the federal level

Regimes and certification

Permits and compliance

IMMEX, PROSEC, Rule Eight and OEA have their own procedures, obligations and validity.

Requirements reviewAuthorization is not automatic

Tax instruments

Instrument-specific conditions

Plan México, EFIDT, VAT refunds, border incentives and poles have different bases, authorities and restrictions.

No automatic stackingCheck validity, approvals and limits

Financing

Development banking

Credit subject to financial institution assessment and terms.

Case by caseNot a tax exemption

Regimes and certification· Authorization is not automatic

IMMEX

Temporary imports for export operations

Allows temporary import operations subject to program and customs rules. IMMEX alone does not eliminate VAT: the VAT/IEPS credit requires the corresponding certification and conditions.

RequirementsAnnual foreign sales above USD 500,000 or exports ≥10% of revenueIMMEX authorization and customs obligationsVAT: check LIVA art. 28-A and SAT certification

PROSEC

Sectoral Promotion Programs

Allows certain goods to be imported at preferential duty rates to produce goods in authorized sectors, whether or not the final product is exported. The rate depends on tariff classification and the applicable decree.

RequirementsCorporate producer in an authorized sectorGoods and tariff classification covered by the program

98.02

Rule Eight

Prior Economy Ministry permit to import machinery and inputs under heading 98.02 with preferential tariff treatment. Requirements and validity depend on the category.

RequirementsPROSEC according to regime; IMMEX for temporary importsDemonstrate the applicable authorization criterion

OEA

Authorized Economic Operator

SAT certification provides customs facilities for operators meeting tax, customs and supply-chain security requirements. Benefits depend on the certification category and current rules.

RequirementsApplication and compliance before SATSecurity controls and certification obligations

Tax instruments· Check validity, approvals and limits

41–91%

Plan México: immediate deduction

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.

RequirementsNew assets, project and Committee certificateDecree and guidelines; different tables for 2027–2030Total allocation of MXN 30 billion through 30 Sep 2030

30%

Research and technological development tax credit

LISR art. 202 provides a 30% credit against income tax on the increase in R&D spending and investment over the average of the previous three tax years. Statutory caps: MXN 50 million per taxpayer and MXN 1,500 million annually in total.

RequirementsCommittee approval and applicable rulesR&D carried out in MexicoCannot be applied together with other tax benefits (art. 202)

VAT

Refund of credit balances

Eligible credit balances may be claimed from SAT with the required documentation. Timing depends on the procedure, information requests and review powers; a ten-day refund is not promised.

RequirementsApplication and tax documentationFederal Tax Code, art. 22

Anáhuac

Northern border tax incentives

Within Nuevo León, only Anáhuac is included. VAT may fall from 16% to 8% for eligible transactions; the income tax credit equals one third of the tax, in the proportion attributable to regional revenue. Each incentive has separate requirements and exclusions.

RequirementsNotices and, for income tax, registration and regional revenue requirementsEligible location and operations; not available throughout Nuevo León

Poles

Economic Development Poles for Wellbeing

The regime provides immediate deductions and training and innovation tax incentives under its conditions. Location within a declared pole and authorization must be established; this page confirms no individual Nuevo León property's eligibility.

RequirementsOfficial declaration and pole boundariesAuthorization, project and tax requirements

Financing· Not a tax exemption

Credit

Development banking: NAFIN and Bancomext

Provide business and investment financing schemes. The financial institution assesses credit and sets terms; this is neither a tax exemption nor guaranteed funding.

RequirementsCredit assessment and product requirementsAmount, term and security determined per transaction

Sources for this page

Plan México: decree 21 Jan 2025 and guidelines 21 Mar 2025. IMMEX/PROSEC/Rule Eight: SNICE. VAT: LIVA art. 28-A and CFF art. 22. EFIDT: LISR art. 202. Northern border: SAT 2026 information. Poles: 22 May 2025 decree and amendments. No specific project eligibility is established here.

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