Countries › Mexico › Guide › 3. Investing › Development poles in Mexico: tax incentives in the Isthmus of Tehuantepec and the new Polos de Desarrollo Económico para el Bienestar

Development poles in Mexico: tax incentives in the Isthmus of Tehuantepec and the new Polos de Desarrollo Económico para el Bienestar

Last verified: 2026-10-26 · Status: Changing

Mexico runs two families of regional investment zones: the Development Poles for Wellbeing (PODEBI) along the Interoceanic Corridor of the Isthmus of Tehuantepec, and the Economic Development Poles for Wellbeing (PODECOBI) declared since 2025 by the Ministry of Economy in other states. In the Isthmus poles, companies with a Finance Ministry certificate get a 100 percent income tax credit for three years (50 percent, or up to 90 percent with job targets, for three more), a 100 percent immediate deduction of new fixed assets for six years and a four year VAT credit on sales within the poles. In the PODECOBI, the 2025 decree grants a 100 percent immediate deduction of new fixed assets and an extra 25 percent deduction on increases in training or innovation spending for 2025 to 2030.

USD figures use MXN 18.5026 per US dollar, the Federal Reserve H.10 noon buying rate for 16 October 2026 (FRED series DEXMXUS), the latest official observation verified for this page. Conversions are for orientation only.

Key facts

Isthmus PODEBI income tax credit, first three years with certificate	100 %PODEBI decree DOF 5 June 2023, art. Sexto, as of 2023-06-05 · in force
Isthmus PODEBI income tax credit, next three years (up to 90 percent with job goals)	50 %PODEBI decree DOF 5 June 2023, art. Sexto, as of 2023-06-05 · in force
Isthmus PODEBI VAT credit period on sales within poles	4 yearsPODEBI decree DOF 5 June 2023, art. Décimo, as of 2023-06-05 · in force
Validity of the Isthmus PODEBI certificate	6 yearsPODEBI decree DOF 5 June 2023, as of 2023-06-05 · in force
Number of Isthmus PODEBI listed by the Finance Ministry	10 polesDeclaration of the Interoceanic Corridor, as of 2026-10-26 · in force
PODECOBI immediate deduction of new fixed assets, 2025 to 2030	100 %PODECOBI decree DOF 22 May 2025, art. Tercero, as of 2025-05-22 · in force

The rule

1. Isthmus poles: income tax credit. Companies and business individuals carrying out productive activities inside a PODEBI of the Isthmus of Tehuantepec may credit 100 percent of the income tax on that activity for the first three fiscal years counted from the year they obtain the certificate, and 50 percent in the next three years, or up to 90 percent if they exceed employment goals. The credit applies to income from products made in the poles wherever in Mexico they are sold, and can be used in provisional payments from the month the certificate is obtained, through specific SAT return forms.
Cost to do it: No government fee is listed for the certificate in the Finance Ministry guidance; the cost is the investment project and compliance work.
Example: A plant in the Coatzacoalcos I pole with taxable profit of MXN 20,000,000 owes MXN 6,000,000 of income tax at 30 percent and credits all of it in years one to three; in years four to six it pays MXN 3,000,000 a year at the 50 percent credit, or less if it meets job goals for a 90 percent credit. / Profit about USD 1,080,929; tax about USD 324,279; tax paid in years four to six about USD 162,139 a year at 50 percent.Decreto por el que se fomenta la inversión de los contribuyentes que realicen actividades económicas productivas al interior de los Polos de Desarrollo para el Bienestar del istmo de Tehuantepec, DOF 5 June 2023; Resolución Miscelánea Fiscal chapter 11.11, Decree arts. Segundo and Sexto; RMF rules 11.11.1 and 11.11.3 to 11.11.5, 2023-06-05 official text · verified 2026-10-26

2. Isthmus poles: immediate deduction and VAT credit. The same taxpayers may deduct 100 percent of new fixed assets (first used in Mexico) during the first six fiscal years from the year of the certificate, in the year the asset starts being used or the next, including in provisional payments; office furniture and equipment, cars, car armoring and assets not individually identifiable are excluded. They also get a VAT credit equal to 100 percent of the VAT due on sales, services and leases made inside the same pole or another PODEBI, for four years counted from 6 June 2023, or from the entry into force of a later pole's declaration. Sales to buyers outside the poles and exports are not covered.
Cost to do it: No government fee listed.
Example: A supplier inside the Salina Cruz pole that sells MXN 10,000,000 of parts to a customer in the Texistepec pole credits the MXN 1,600,000 of VAT on that sale; the same sale to a customer in Monterrey carries ordinary VAT. / Sale about USD 540,465; VAT credited about USD 86,474.Decreto por el que se fomenta la inversión de los contribuyentes que realicen actividades económicas productivas al interior de los Polos de Desarrollo para el Bienestar del istmo de Tehuantepec, DOF 5 June 2023, Decree art. Décimo (VAT credit) and its immediate deduction provisions, as summarized by the Finance Ministry, 2023-06-05 official text · verified 2026-10-26

3. Isthmus poles: who qualifies and how. The incentives apply in the poles declared by the Interoceanic Corridor of the Isthmus of Tehuantepec: Coatzacoalcos I and II, Salina Cruz, San Blas Atempa, San Juan Evangelista, Texistepec, Matías Romero Avendaño, Santa María Mixtequilla, Ciudad Ixtepec and Asunción Ixtaltepec. Qualifying activities are electrical and electronics, semiconductors, automotive (electric mobility), auto parts and transport equipment, medical devices, pharmaceuticals, agroindustry, clean power equipment, machinery and equipment, information and communications technology, metals and petrochemicals, and others the Corridor's board determines. Taxpayers apply to the Finance Ministry's Tax Revenue Policy Unit for a certificate, issued with the favorable opinion of the Corridor's director and valid for six years; they need a concession or ownership of land in the pole, a tax domicile there, the investment and employment plan, a positive SAT compliance opinion, an advanced electronic signature and a tax mailbox, and must not be on SAT lists of non located taxpayers or simulated invoice issuers.
Cost to do it: Land in the pole by concession or purchase; the certificate itself has no fee in the Finance Ministry guidance.
Example: A medical device maker leasing land under a Corridor concession in the Ciudad Ixtepec pole applies for the certificate with its investment and hiring schedule. / Not applicable.Decreto por el que se fomenta la inversión de los contribuyentes que realicen actividades económicas productivas al interior de los Polos de Desarrollo para el Bienestar del istmo de Tehuantepec, DOF 5 June 2023, Decree arts. Segundo and Tercero, as summarized by the Finance Ministry, 2023-06-05 official text · verified 2026-10-26

4. Isthmus poles: incompatible regimes. Taxpayers that apply the income tax credit and immediate deduction cannot combine them with the maquiladora regime, the optional regime for groups of companies, the treatment for real estate investment trusts (FIBRAS), or the income tax credits for national film and theater, research and technology development, and high performance sport.
Cost to do it: Opportunity cost of the regime given up.
Example: An IMMEX maquiladora must compare the maquila safe harbor with the pole credits; it cannot take both. / Not applicable.Decreto por el que se fomenta la inversión de los contribuyentes que realicen actividades económicas productivas al interior de los Polos de Desarrollo para el Bienestar del istmo de Tehuantepec, DOF 5 June 2023, Decree, incompatibility provisions, as summarized by the Finance Ministry, 2023-06-05 official text · verified 2026-10-26

5. Economic Development Poles for Wellbeing (PODECOBI). A decree published on 22 May 2025 and reformed on 31 July 2025 grants tax benefits to taxpayers carrying out productive activities inside the PODECOBI and to companies authorized as developers. For fiscal years 2025 to 2030 it allows a 100 percent immediate deduction of the original cost of new fixed assets used in those activities and an extra deduction equal to 25 percent of the increase in training or innovation spending. Guidelines were published the same day and amended on 29 August 2025, and the Ministry of Economy declares each pole after an inter ministerial committee approves it.
Cost to do it: No government fee identified in the official documents consulted.
Example: A company that buys MXN 100,000,000 of new equipment for a plant in a declared PODECOBI in 2026 can deduct all of it in 2026, saving up to MXN 30,000,000 of tax in that year at the 30 percent rate if it has enough profit. / Investment about USD 5,404,646; tax saving up to about USD 1,621,394.Decreto por el que se otorgan estímulos fiscales en los Polos de Desarrollo Económico para el Bienestar, DOF 22 May 2025, reformed DOF 31 July 2025, Arts. Primero, Tercero, Cuarto and Décimo, 2025-05-22 official text · verified 2026-10-26 · changed: New regime from 22 May 2025 (reformed 31 July 2025, guidelines amended 29 August 2025), adding poles outside the Isthmus.

6. Declared PODECOBI so far include, among others, Topolobampo in Sinaloa (declaration published in the DOF on 20 March 2026, amended 29 April 2026) and the Cancún Financial and Technology District in Quintana Roo, a 60.76 hectare area in the municipality of Benito Juárez (DOF 7 August 2026, approved by the Inter ministerial Promotion Committee on 17 March 2026). Each declaration defines the polygon by coordinates; only activities inside it qualify.
Cost to do it: No fee for the declaration; land in the polygon is a commercial cost.
Example: A fintech that opens offices inside the Cancún polygon can seek the PODECOBI benefits for new equipment; one outside the polygon cannot. / Not applicable.Acuerdos por los que se emiten las Declaratorias de los Polos de Desarrollo Económico para el Bienestar Topolobampo, Sinaloa (DOF 20 March 2026) and Distrito Financiero y Tecnológico de Cancún, Quintana Roo (DOF 7 August 2026), Ministry of Economy, Arts. Primero to Tercero of each declaration, 2026-08-07 official text · verified 2026-10-26 · changed: Cancún Financial and Technology District declared on 7 August 2026.

Item	Isthmus PODEBI (DOF 5 June 2023)	PODECOBI (DOF 22 May 2025)
Income tax	100 percent credit for 3 years, then 50 percent (up to 90 percent with job goals) for 3 years	No credit identified; 100 percent immediate deduction of new fixed assets
Immediate deduction	100 percent for 6 years from the certificate	100 percent, fiscal years 2025 to 2030
VAT	100 percent credit for 4 years on sales within poles	Not identified
Training or innovation	Not identified	Extra 25 percent of the increase
Who declares the pole	Interoceanic Corridor of the Isthmus of Tehuantepec	Ministry of Economy
Certificate	Finance Ministry Tax Revenue Policy Unit, valid 6 years	Under the PODECOBI guidelines

Regional pole incentives compared

Worked example

An auto parts maker invests MXN 100,000,000 (about USD 5,404,646) in new equipment for a plant in the Coatzacoalcos II pole in 2026 and obtains the Finance Ministry certificate the same year.
It deducts the full MXN 100,000,000 immediately, as allowed for six years from the certificate, so its 2026 taxable profit may fall to zero.
In 2027 it earns MXN 20,000,000 (about USD 1,080,929) of profit; the MXN 6,000,000 income tax (about USD 324,279) is fully credited. From 2029 to 2031 it credits 50 percent, or up to 90 percent if it beats its job targets.
Its sales of parts to an assembler in another Isthmus pole carry a 100 percent VAT credit during the four year window, but sales to customers in central Mexico do not.

Step by step

1. Check that the site is inside a declared polygon (Corridor declaration for the Isthmus, Ministry of Economy declaration for PODECOBI).
2. Confirm the activity is a qualifying vocation and that you will not need an incompatible regime such as IMMEX maquila treatment.
3. Secure the land by concession or purchase and set the tax domicile in the pole.
4. Apply for the certificate with the investment and employment plan, compliance opinion and supporting documents.
5. Use the specific SAT provisional payment forms and keep records of employment to qualify for the higher credit.

Common traps

Location is by polygon. Only activities inside the declared area qualify; adjacent land does not.
VAT window. The Isthmus VAT credit runs four years from 6 June 2023 for the original poles, so for those poles it ends in 2027.
No stacking with maquila. The Isthmus credits cannot be combined with the maquiladora regime or the R&D credit.
Decree text. The PODECOBI decree was reformed on 31 July 2025 and its guidelines on 29 August 2025; check the current versions before relying on a benefit.

Sources

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