Processed / authorized·Registration or certificate filed with the authority·Federal decrees and laws (DOF)·Federal SE / SAT / SHCP / SECIHTI
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
IMMEX, PROSEC, Rule Eight and OEA have their own procedures, obligations and validity.
Requirements reviewAuthorization is not automatic
Plan México, EFIDT, VAT refunds, border incentives and poles have different bases, authorities and restrictions.
No automatic stackingCheck validity, approvals and limits
Credit subject to financial institution assessment and terms.
Case by caseNot a tax exemption
Regimes and certification· Authorization is not automatic
IMMEX
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.
PROSEC
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.
98.02
Prior Economy Ministry permit to import machinery and inputs under heading 98.02 with preferential tariff treatment. Requirements and validity depend on the category.
OEA
SAT certification provides customs facilities for operators meeting tax, customs and supply-chain security requirements. Benefits depend on the certification category and current rules.
Tax instruments· Check validity, approvals and limits
41–91%
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.
30%
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.
VAT
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.
Anáhuac
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.
Poles
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.
Financing· Not a tax exemption
Credit
Provide business and investment financing schemes. The financial institution assesses credit and sets terms; this is neither a tax exemption nor guaranteed funding.
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.