Processed / authorized·Registration or certificate filed with the authority·Federal decrees and laws (DOF)·Federal SE / SAT / SHCP / SECIHTI
"Realizar anualmente ventas al exterior por un valor superior a 500,000 dólares de los Estados Unidos de América, o su equivalente en moneda nacional, o bien, facturar exportaciones, cuando menos por el 10% de su facturación total"
IMMEX Decree · art. 24, section I
Federal decrees and laws · published in the Diario Oficial de la Federación
IMMEX, PROSEC, Rule Eight (Regla Octava), AEO: registration with the authority; no set expiration as long as you meet the obligations.
Registration is a rightNo case-by-case negotiation
6 instruments below
Plan México and the northern border: they require a certificate or registry, compete for a budget pool and are not automatic.
Committee certificateMXN $30 billion pool through 2030 (Plan México)
3 instruments below
NAFIN and Bancomext: credit for industrial and infrastructure projects — a lending product, not a tax incentive.
Case by caseTerms negotiated per project
1 instrument below
Permanent programs— processed: meet the requirements, obtain the benefit
0% VAT
Temporary import of inputs and machinery deferring the import duty; with SAT's VAT/IEPS Certification (A/AA/AAA), a 100% VAT credit. Over 1,800 active certificates in NL.
0–10%
Preferential tariff to import inputs, machinery and equipment across 24 industrial sectors — whether or not the final product is exported.
98.02
Prior permit to import machinery, materials and components duty-free or at a preferential tariff under a single tariff code.
AEO
Trusted-operator certification: Express and FAST lanes, fewer customs inspections and mutual recognition with the U.S. (C-TPAT), the EU and Korea.
30%
A 30% credit on incremental R&D expenses and investments, against income tax (ISR). Capped at MXN $50 million per taxpayer; annual pool of MXN $1.5 billion.
10 days
Accelerated VAT refunds via SAT's Certified Taxpayer status — 10 business days on average vs 40+ standard.
By authorization— committee and capped fund: not automatic
91%
Immediate deduction of new fixed assets (41–91% in 2025–2026) plus an additional 25% for dual training or innovation. In force through 30 Sep 2030; total pool of MXN $30 billion.
8% VAT
8% VAT and ~20% effective income tax in the northern border region. In NL it applies only in Anáhuac (the Colombia Bridge corridor).
100%
100% immediate deduction + 25% training + 25% innovation inside a declared pole. NL remains under evaluation — a future opportunity.
Financing— development banking, terms case by case
Credit
Financing for industrial projects, machinery, infrastructure and build-to-suit with a nearshoring focus. A lending product — terms per project.
Sources for this page
Plan México Decree (DOF 21 ene 2025; Guidelines DOF 21 mar 2025) · IMMEX Decree (DOF 1 nov 2006 and amendments) · PROSEC Decree (DOF 2 ago 2002) · TIGIE complementary rules, art. 2-II · Ley Aduanera art. 100-A and RGCE 7.1.1 · Income Tax Law (LISR), art. 202 (Rules DOF 27 feb 2025) · Northern border region decree (DOF 31 dic 2018; extension DOF 31 dic 2025) · PODECOBI Decree (DOF 22 may 2025). The nearshoring decree of 11 Oct 2023 is no longer in effect — it is not published as available.