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Nuevo León · Law, regulation and historical programs

State incentives

Granted·The Council evaluates case by case and signs an agreement·Promotion Law and regulation; annual historical programs shown separately·Economic Development Council / NL Secretaría de Economía

Legal framework: summary and official texts→

The law distinguishes tax, financial and non-financial support. The Council assesses the project and sets applicable terms; annual agreements have their own validity.

Ley de Fomento · arts. 4, 21 BIS, 27 y 28
Ley de Fomento · HCNL →Decreto 120 · 2025 →Reglamento · P.O. 19-08-2019 →

Ley de Fomento a la Inversión y al Empleo · Articles 4 and 27

The law recognizes three types of state incentives

Type 1 · Tax

Subsidies on state taxes and duties

The payroll tax (ISN) leads: the Council sets the percentage. Also registry duties and any other state duty.

Up to 5 years · non-extendableSpecific budget exception under art. 27.I

Art. 27.I

Type 2 · Economic

Transfers of state resources

Training, infrastructure, utilities, property and export diversification. Amounts depend on the decision and budget.

Via the Incentives TrustSubject to budget availability

Arts. 27.II / 28

Type 3 · Non-economic

Support, facilitation and matchmaking

Advice, facilitation and connections, including assistance in seeking toll discounts under applicable rules.

Services of the state teamScope and requirements depend on the service

Art. 27.III

Priorities and R&D centers· Art. 21 BIS / Reglamento art. 14.III

21 BIS

Priorities in ISN assessment

The law identifies six priority groups. Belonging to one does not establish approval or a subsidy percentage.

RequirementsStartupsBusinesses employing first-time workers, older adults, vulnerable women, people with disabilities, repatriated people originally from NL or returning migrantsBusinesses with childcare facilitiesBusinesses founded by women entrepreneursR&D centers, laboratories and research, development and innovation facilities in NLBusinesses founded by returning migrants

R&D

Research, development and innovation centers

Art. 21 BIS.V provides priority in ISN assessment. Separately, art. 14.III of the regulation provides for additional incentives of up to 5% of the direct investment attributable to a research, innovation and design center during its first five years. Assessment and an agreement are required; this does not automatically grant 100% ISN relief for two years.

RequirementsCenter development plan aligned with the State Development PlanOperating and patent-application commitments under the regulation and agreementApplicability and amount subject to the Council

Tax support under the law· Art. 27.I

ISN

Payroll tax subsidyTax

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.

RequirementsCouncil assessment and resolutionAgreement and compliance with commitments

27.I

State registration fees and dutiesTax

The Council determines full or partial subsidies for the duties in paragraphs b–e: company registration, capital, property transactions and other state duties related to the investment.

RequirementsApplicable legal category and documentationAuthorized percentage and term; five-year maximum

Financial support under the law· Arts. 27.II / 28

≤100%

Financial support for property rental or purchaseEconomic

Art. 27.II.g provides for contributions of up to 100% toward renting or buying property, for up to ten years and subject to a prior specialist appraisal. This is a statutory maximum, subject to a resolution and budget availability.

RequirementsAppraisal by a specialist institution or expertApproved agreement, amount and term

Facilitation· Art. 27.III

Support

Facilitation and connectionsNon-economic

The law provides for assistance with procedures and financing, connections, training, and supplier and export advice. Colombia Bridge toll support concerns assistance in seeking discounts under the applicable rules, not an automatic discount.

RequirementsIdentify needs and competent authoritiesArt. 27.III

Advice

Guidance on establishing or expanding operationsNon-economic

The SIIIA team provides project and institutional coordination guidance. The law provides for advice on establishment, operation, strengthening and expansion; each permit or service retains its requirements.

RequirementsInvestment project in Nuevo LeónArt. 27.III.a–b

2025 historical programs· Not offered for new 2026 applications. Previously awarded benefits must be checked against their own decisions.

2025

Historical: ISN outside the metropolitan areaTax2025 historical

The agreement of 14 Jul 2025 provided 100% relief for new jobs in export projects outside the metropolitan area, with a commitment to use Colombia Bridge. It expired on 31 Dec 2025 and is not offered as an available program in 2026.

RequirementsApplication, Economy certificate and tax authority resolutionExcluded recipients of similar prior benefits published in the state gazette

2025

Historical: local sourcingTax2025 historical

The agreement of 14 Jul 2025 provided ISN reductions of 10% for 51–74% local sourcing, 20% for 75–84%, and 33% from 85%. It ran until 31 Dec 2025 and is not offered as an available program in 2026.

RequirementsInvestment ≥ USD 50 million and more than 100 direct jobsDocumented local content above 50%Application and resolution; excluded similar prior gazette benefits

2025

Historical: electromobilityTax2025 historical

State bulletin CP/0364/2025 announced ISN reductions of 95% for OEMs, 70% for technology Tier 1, 50% for auto-parts and non-technology services Tier 1, and 30% for Tier 2–3. This is historical information, not a current 2026 offer.

RequirementsThe bulletin documents an announcement, not an individual awardReview the resolution for any previously awarded benefit

2025

Historical: priority groups and regionsTax2025 historical

Bulletin CP/0364/2025 announced a four-year extension connected to priority groups and businesses in the state's north and south. It is not offered for new 2026 applications or interpreted as a general extension of art. 27.I.

RequirementsCurrent art. 21 BIS priorities are shown separatelyReview the resolution for previously awarded benefits

The process, by law

How state incentives are granted

Application, assessment, decision and agreement: each incentive retains its conditions.

Regulation art. 14 assigns up to 65 points to economic impact, 35 to location and 10 to environmental impact: 110 total. The scale references up to 5% of direct investment during the first five years. Art. 17 provides for exceptional cases above 5%, subject to Council decision, not a guaranteed benefit.

01ApplicationProject and documents submitted to Economy.
02AssessmentEconomic impact, location, innovation and environment.
03DecisionCouncil sets type, amount, term and conditions.
04AgreementDocumented investment and employment commitments.
05MonitoringEvidence, compliance and possible repayments.

If cancellation and repayment are determined under the law, regulation art. 49 requires repayment of all incentives received and assessed ancillary charges within thirty business days starting the day after notification takes effect. The 2019 regulation must be read with subsequent statutory amendments.

Sources for this page

Promotion Law and Decree 120 (29 Sep 2025 reform); regulation (19 Aug 2019 gazette); State Finance Law, art. 157. The 14 Jul 2025 metropolitan-area and sourcing agreements expired on 31 Dec 2025. Electromobility and priority groups: announcement CP/0364/2025, not offered for new 2026 applications.

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

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