Granted·The Council evaluates case by case and signs an agreement·Ley de Fomento + P.O. administrative accords·Economic Development Council / NL Secretaría de Economía
"Estímulo que consiste en subsidios parciales o totales del pago de impuestos, derechos y demás contribuciones de carácter fiscal"
Tax incentive · art. 4, section XI
"Estímulo que consiste en transferencias de recursos financieros y/o pecuniarios"
Economic incentive · art. 4, section X
"Estímulo que consiste en apoyo de material y/o capacitación a los empleados del inversionista, o gestiones ante autoridades diversas"
Non-economic incentive · art. 4, section XII
Ley de Fomento a la Inversión y al Empleo · Articles 4 and 27
The payroll tax (ISN) leads: the Council sets the percentage. Also registry duties and any other state duty.
Up to 5 years · non-extendableNot subject to budget availability
7 instruments below
Training reimbursements, infrastructure works, utility hookups and state-owned real estate under donation or free-use agreement.
Via the Incentives TrustSubject to budget availability
1 instrument below
Setup and operations advisory, permit facilitation, matchmaking, and toll discounts at the Colombia Bridge.
Services of the state teamAt no cost to the investor
3 instruments below
Type 1 · Tax— under the Ley de Fomento and by administrative accord
100%
The Economic Development Council sets the percentage — up to 100% of the ISN — for a maximum of 5 years, non-extendable. Not subject to budget availability.
2 years
Full payroll tax (ISN) subsidy for the first two years for companies establishing Research and Development Centers, laboratories or research facilities.
100%
Full or partial subsidy of registration duties: incorporation deeds, capital increases and purchases of land for industrial plants.
100%
100% payroll tax (ISN) reduction for exporting companies with new projects outside the Monterrey metro area (AMM), prioritizing the connection to the Colombia Bridge.
10–33%
Investments above $50M USD with 100+ jobs: 10/20/33% ISN discount depending on the share of local sourcing.
95%
ISN reduction: 95% OEM, 70% technology Tier 1, 50% auto-parts Tier 1, 30% Tier 2–3.
+4 years
Extension of the ISN subsidy for employing female heads of household, people with disabilities, people over 60 or first-job youth, or for locating in the south or north of the state.
Type 2 · Economic— via the Trust, subject to availability
500+ jobs
Donation or free-use agreement of state-owned real estate for investments creating 500+ permanent jobs in under 2 years; training, infrastructure and utility-hookup reimbursements via the Trust.
Type 3 · Non-economic— services of the state team, at no cost
SIIIA
Advisory for setup and operations, permit facilitation, matchmaking with universities, unions and suppliers, and toll discounts at the Colombia Bridge.
$0
Site selection, government coordination and soft landing at no cost for relocations, operated by SIIIA.
60 days
34 of 50 priority permits in a single digital window; what used to take over a year is now resolved in 60 days or less.
The process, by law
Clear rules and defined timelines set by the Ley de Fomento a la Inversión y al Empleo — no discretionality.
Sources for this page
Ley de Fomento a la Inversión y al Empleo (P.O. 17 nov 2017; latest amendment P.O. #128, 29 sep 2025 — current text on the H. Congreso portal) · Regulations (P.O. 19 ago 2019) · State Ley de Hacienda, art. 157 · Administrative accords in the Periódico Oficial 2024–2025. Instruments marked as 2026 confirmation in progress had a declared validity through December 2025; their renewal will be updated once published in the Periódico Oficial.