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Plan México immediate deduction in detail: every rate by asset and activity, the training and innovation deduction and how to claim

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

The Plan México decree lets companies deduct in a single year between 41 and 91 percent (2025 and 2026) or 35 and 89 percent (2027 to 2030) of the cost of new fixed assets bought up to 30 September 2030, against ordinary yearly depreciation of 3 to 35 percent under the Income Tax Law. The rate depends on the type of asset or, for general machinery, on the activity in which it is used; the balance is deductible only when the asset is sold, lost or stops being useful, and assets must stay in use for two years. Access requires a certificate from an Evaluation Committee chaired by the Finance Ministry, within a national cap of MXN 30 billion (MXN 28.5 billion for the immediate deduction and MXN 1.5 billion for the 25 percent training and innovation deduction).

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

Plan México immediate deduction for computers and servers, 2025 and 2026	88 %Plan México decree art. Segundo, I, f), as of 2025-01-22 · in force
Plan México immediate deduction for computers and servers, 2027 to 2030	85 %Plan México decree art. Segundo, I, f), as of 2025-01-22 · in force
Plan México immediate deduction for buildings, 2025 and 2026	56 %Plan México decree art. Segundo, I, a) 2, as of 2025-01-22 · in force
Plan México immediate deduction for machinery used for motor vehicles and parts, 2025 and 2026	67 %Plan México decree art. Segundo, II, d), as of 2025-01-22 · in force
Last acquisition date for Plan México immediate deduction	2030-09-30 datePlan México decree art. Primero, as of 2025-01-22 · in force
Minimum years assets must stay in use after the deduction year	2 yearsPlan México decree art. Primero, as of 2025-01-22 · in force
Total Plan México incentive cap through 30 September 2030	30000000000 MXNPlan México decree art. Quinto, as of 2025-01-22 · in force
Minimum Plan México amount reserved for taxpayers with revenue up to MXN 100 million	1000000000 MXNPlan México decree art. Quinto, as of 2025-01-22 · in force
Extra deduction on the increase in training or innovation spending	25 %Plan México decree art. Cuarto, as of 2025-01-22 · in force
Ordinary maximum yearly depreciation for computers and servers	30 %LISR art. 34, VII, as of 2026-10-26 · in force

The rule

1. Who can use it and what it covers. Companies taxed under Title II or Title VII, chapter XII (simplified trust regime) of the LISR, and individuals with business activities, may choose to deduct in the year of investment the percentage of the original cost of new fixed assets set by the decree, instead of the ordinary rates in LISR arts. 34, 35 and 209. New means first used in Mexico. The option covers assets acquired from the day after publication (22 January 2025) to 30 September 2030 and bought for exclusive use in the taxpayer's activities. Office furniture and equipment, combustion engine cars, car armoring, assets that cannot be individually identified, and aircraft other than crop dusters are excluded.
Cost to do it: No government fee.
Example: A data center operator buying MXN 50,000,000 of new servers in 2026 may deduct 88 percent, MXN 44,000,000, in its 2026 return. / Investment about USD 2,702,323; deduction about USD 2,378,044.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Primero, first, second, fourth and fifth paragraphs; art. Segundo, last paragraph, 2025-01-21 official text · verified 2026-10-26

2. Rates by type of asset. For fixed assets by type, the decree sets two schedules, 2025 to 2026 and 2027 to 2030: for example 56 and 49 percent for buildings and rail tracks, 60 and 54 percent for vessels and rail cars, 86 and 83 percent for electric and hybrid cars, buses, trucks and trailers, 88 and 85 percent for computers and servers, and 89 and 86 percent for dies, molds and tooling. The full list is in the table on this page.
Cost to do it: No government fee.
Example: MXN 10,000,000 of injection molds bought in 2026 give an MXN 8,900,000 deduction that year; bought in 2027, MXN 8,600,000. / Investment about USD 540,465.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Segundo, fraction I, 2025-01-21 official text · verified 2026-10-26

3. Rates for other machinery by activity. Machinery and equipment not listed by type take the rate of the activity in which they are used, from 56 percent (2025 to 2026) and 49 percent (2027 to 2030) for electricity, grain milling, sugar, edible oils and water transport, to 91 and 89 percent for magnetic components for hard drives and electronic cards. Machinery used for motor vehicles and parts, metal products and food takes 67 and 62 percent, and activities not listed take 72 and 67 percent. A taxpayer with two or more activities applies the rate of the activity that produced most of its revenue in the year of the deduction.
Cost to do it: No government fee.
Example: A pharmaceutical plant's new reactors take 70 percent in 2026; MXN 20,000,000 of reactors give an MXN 14,000,000 deduction. / Investment about USD 1,080,929.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Segundo, fraction II and following paragraph, 2025-01-21 official text · verified 2026-10-26

4. Ordinary depreciation for comparison. Without the decree, the LISR sets maximum yearly rates by type of asset, such as 5 percent for buildings, 6 percent for vessels and rail cars, 10 percent for office furniture, 25 percent for cars, buses and trucks, 30 percent for computers and servers and 35 percent for dies, molds and tooling. The corporate income tax rate is 30 percent.
Cost to do it: Not applicable.
Example: MXN 50,000,000 of servers depreciate at up to 30 percent a year under the LISR, so at most MXN 15,000,000 in a full first year, against MXN 44,000,000 under the decree in 2026. / Ordinary first year deduction about USD 810,697 against about USD 2,378,044.Ley del Impuesto sobre la Renta (LISR), DOF 11 December 2013, last reform DOF 1 April 2024, Art. 34, fractions I, II, III, IV, VI, VII and VIII; art. 9, 2013-12-11 official text · verified 2026-10-26

5. After the deduction. The part of the cost above the decree percentage is deductible only when the asset is sold, lost through force majeure or stops being useful, using the decree's tables by years elapsed and inflation adjusted cost. When the asset is sold, the whole sale price is the gain. The assets must stay in use for at least two years after the year of the deduction, except in the cases of LISR art. 37. The taxpayer must keep a specific register describing each asset, its link to the main activity, the process where it is used, the rate applied, the year of deduction and the date of sale or loss. For VAT purposes, the immediate deduction counts as a fully deductible expense if LISR requirements are met.
Cost to do it: No fee; record keeping is the main compliance cost.
Example: Of MXN 50,000,000 of servers, the MXN 6,000,000 not deducted in 2026 is deducted only when the servers are sold or scrapped; if sold in 2029 for MXN 5,000,000, the full MXN 5,000,000 is taxable gain against that deduction. / Deferred balance about USD 324,279.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Primero, third, ninth and tenth paragraphs; art. Tercero, 2025-01-21 official text · verified 2026-10-26

6. Monthly payments. Taxpayers using the deduction in 2025 to 2030 add it back to the profit used to compute the next year's provisional payment coefficient, and may reduce the profit on which each provisional payment is calculated by the deduction, in equal parts from the month of the investment, cumulatively, without recalculating the coefficient.
Cost to do it: No fee.
Example: An MXN 44,000,000 deduction for servers bought in March 2026 is spread over the provisional payments from March to December 2026, MXN 4,400,000 a month cumulatively. / About USD 237,804 a month.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Primero, seventh and eighth paragraphs, 2025-01-21 official text · verified 2026-10-26

7. Training and innovation deduction. In annual returns for 2025 to 2030, eligible taxpayers may deduct an extra 25 percent of the increase in spending on technical or scientific training for each of their IMSS registered workers, or on innovation (projects to develop inventions leading to patents, and projects for initial certifications needed to join local or regional supply chains). The increase is the positive difference against the average of the three prior years, even if nothing was spent in them. The extra deduction is lost if not taken in the year of spending, cannot exceed the year's taxable income before it, and is not taxable income itself.
Cost to do it: No fee.
Example: Spending of MXN 0, MXN 1,500,000 and MXN 3,000,000 in 2023 to 2025 averages MXN 1,500,000; spending MXN 5,400,000 in 2026 gives an increase of MXN 3,900,000 and an extra deduction of MXN 975,000. / Increase about USD 210,781; extra deduction about USD 52,695.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Cuarto, 2025-01-21 official text · verified 2026-10-26

8. Certificate, committee and cap. Taxpayers need RFC registration with an active tax mailbox, a positive compliance opinion under CFF art. 32-D, the investment project (and for training, a dual education agreement with the Ministry of Public Education), a compliance certificate from the Evaluation Committee and compliance with its guidelines. The committee has one representative each of the Ministry of Economy and the regional development and relocation advisory council (voice only) and is chaired by the Finance Ministry with a casting vote; it sets each year the maximum each taxpayer may apply. Total incentives are capped at MXN 30 billion through 30 September 2030 (up to MXN 28.5 billion immediate deduction and MXN 1.5 billion extra deduction), with at least MXN 1 billion for taxpayers with prior year revenue up to MXN 100 million. Taxpayers on SAT non located or simulated invoice lists, with firm unsecured tax debts, in liquidation, or with suspended or cancelled digital invoice certificates cannot apply; breaching the requirements means repaying the tax with inflation adjustment and surcharges.
Cost to do it: No fee; preparing the project file is a professional cost priced case by case.
Example: A small manufacturer with 2025 revenue of MXN 80,000,000 competes for the MXN 1 billion reserved for taxpayers with revenue up to MXN 100 million. / MXN 30 billion cap about USD 1.62 billion; MXN 1 billion reserve about USD 54 million.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Art. Primero, fractions I to V; arts. Quinto, Sexto and Séptimo; transitory Cuarto, 2025-01-21 official text · verified 2026-10-26

9. Relation to the earlier nearshoring decree. The Plan México decree left without effect the October 2023 decree granting immediate deduction and extra training deductions to key export sectors (and its December 2024 amendment), but taxpayers already applying it for assets bought or training paid before 22 January 2025 keep applying it until completion.
Cost to do it: No fee.
Example: Machinery bought in November 2024 under the 2023 decree keeps that decree's treatment; machinery bought in February 2025 falls under Plan México. / Not applicable.Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México", para fomentar nuevas inversiones, que incentiven programas de capacitación dual e impulsen la innovación, DOF 21 January 2025, Transitories Segundo and Tercero, 2025-01-21 official text · verified 2026-10-26 · changed: From 22 January 2025 the Plan México decree replaced the 11 October 2023 export sector decree for new investments.

Asset	2025 to 2026	2027 to 2030	Ordinary LISR yearly rate
Restored historic monuments with INAH or INBA certificate	72	67	10
Other construction, including mining lot works	56	49	5
Train fuel pumps	41	35	3
Rail tracks	56	49	5
Rail cars and locomotives	60	54	6
Track maintenance machinery	64	58	7
Rail communication and signaling equipment	72	67	10
Vessels	60	54	6
Crop dusting aircraft	86	83	25
Electric and hybrid cars, hydrogen cars, buses, trucks, tractor trailers, forklifts and trailers	86	83	25
Computers, servers, printers, scanners, external storage and network hubs	88	85	30
Dies, molds, matrices and tooling	89	86	35
Telephone transmission towers and cables (not fiber)	56	49	5
Radio systems using spectrum, microwave towers	67	62	8
Transmission equipment such as multiplexers and routers	72	67	10
Non electromechanical switching equipment	86	83	25
Other telephone communications assets	72	67	10
Satellite segment in space	67	62	8
Satellite ground equipment	72	67	10
Conventional bicycles, electric bicycles and motorcycles	86	83	25

Plan México immediate deduction by type of asset (art. Segundo, I) against ordinary LISR art. 34 yearly rates, percent

Activity	2025 to 2026	2027 to 2030
Electricity generation, transmission and distribution; grain milling; sugar; edible oils; sea, river and lake transport	56	49
Primary metals; tobacco; coal derived products	60	54
Pulp and paper	64	58
Motor vehicles and parts; rail and ship building; metal products, machinery and scientific instruments; food and beverages (other than the above)	67	62
Leather; chemicals, petrochemicals and pharmaceuticals; rubber and plastics; printing and publishing	70	65
Electric transport; fixed hydrocarbon transport, storage and processing infrastructure; drilling platforms and vessels	72	67
Textiles and apparel	74	69
Mining; aircraft manufacturing; land freight and passenger transport	76	71
Air transport; telegraph, radio and TV transmission	80	76
Restaurants	83	80
Construction; agriculture, livestock, forestry and fishing	86	83
Machinery used directly for research of new products or technology development in Mexico	89	86
Magnetic components for hard drives and electronic cards for computing	91	89
Other activities not listed	72	67

Plan México immediate deduction for other machinery by activity of use (art. Segundo, II), percent

Worked example

A US cloud company's Mexican subsidiary, taxed under Title II, buys MXN 50,000,000 (about USD 2,702,323) of new servers in March 2026 for its Querétaro data hall, after obtaining the Evaluation Committee certificate.
Under the decree it deducts 88 percent, MXN 44,000,000 (about USD 2,378,044), in 2026. Under ordinary depreciation it could deduct at most 30 percent a year, MXN 15,000,000 (about USD 810,697) in a full year.
The extra MXN 29,000,000 of deduction (about USD 1,567,347) is worth MXN 8,700,000 (about USD 470,204) of 2026 tax at the 30 percent rate.
The remaining MXN 6,000,000 (about USD 324,279) is deducted only when the servers are sold or scrapped, and the servers must stay in use through 2028.

Step by step

1. Confirm the asset is new to Mexico, not excluded (office furniture, combustion cars, aircraft other than crop dusters) and acquired by 30 September 2030.
2. Find its rate by type of asset (art. Segundo, I) or by activity (art. Segundo, II), using the activity with most revenue if there are several.
3. Check SAT status: RFC, tax mailbox, positive 32-D opinion, no listing under CFF arts. 69 or 69-B, no unsecured firm debts.
4. Apply to the Evaluation Committee with the investment project under its guidelines and obtain the compliance certificate.
5. Keep the specific asset register; spread the deduction across provisional payments from the month of investment; claim it in the annual return.
6. Track the two year holding period and record any sale, loss or obsolescence to deduct the balance.

Common traps

No certificate, no deduction. The Evaluation Committee certificate is a condition (art. Primero, IV).
Cap risk. The MXN 30 billion national cap and the committee's yearly per taxpayer maximum can limit the benefit even for eligible assets (art. Quinto).
Used assets. Assets already used in Mexico do not qualify (art. Primero).
Early sale. Selling before two years end can unwind the benefit, with tax, inflation adjustment and surcharges (arts. Primero and Séptimo).
Sale gain. The whole sale price is gain, not price minus tax basis (art. Tercero, II).
Extra deduction timing. The 25 percent training or innovation deduction is lost if not taken in the year of spending (art. Cuarto).

Sources

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