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Mining duties in Mexico: per hectare fees, the 8.5 percent special duty and the 1 percent precious metals duty

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

Mining concession holders pay three federal duties on top of 30 percent corporate income tax: a per hectare fee every January and July that rises from MXN 10.52 to MXN 230.41 per hectare per half year in 2026, an 8.5 percent special duty on a mining profit base, and a 1 percent extraordinary duty on gold, silver and platinum sales. The special duty base denies deductions for interest, inflation adjustments and investments except exploration, and the annual special and extraordinary duties are due by the last business day of March. Lots without proven works for two continuous years pay an extra idle land duty of 50 or 100 percent of the top per hectare fee until works are proven.

USD conversions use MXN 18.6638 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 23 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Legal conversions in Mexico use the Banxico FIX, which differs slightly. Conversions are for orientation only. Fines set in UMA use the 2026 daily UMA of MXN 117.31 published by INEGI in the DOF of 9 January 2026.

Key facts

Special mining duty rate on the mining profit base	8.5 %LFD art. 268, as of 2026-10-26 · in force
Extraordinary duty on gold, silver and platinum sales	1 %LFD art. 270, as of 2026-10-26 · in force
Per hectare mining fee, years 1 and 2, per half year, 2026	10.52 MXNLFD art. 263, section I; RMF 2026 Annex 4, as of 2026-10-26 · in force
Per hectare mining fee from year 11, per half year, 2026	230.41 MXNLFD art. 263, section VI; RMF 2026 Annex 4, as of 2026-10-26 · in force
Idle land duty within the first 11 years, share of the top per hectare fee	50 %LFD art. 269, as of 2026-10-26 · in force

The rule

1. Per hectare mining fee. Holders of mining concessions and assignments pay the mining duty every half year, in January and July, per hectare or fraction, at a rate that rises with the age of the concession. Concession years follow the calendar year; the first year runs from registration in the Public Mining Registry to 31 December. New titles granted mid semester pay pro rata within 30 calendar days. Cancellation for non payment does not erase duties already accrued. States share in this revenue under the fiscal coordination law.
Cost to do it: 2026 fee per hectare per half year: years 1 and 2 MXN 10.52; 3 and 4 MXN 15.76; 5 and 6 MXN 32.55; 7 and 8 MXN 65.47; 9 and 10 MXN 130.94; year 11 onward MXN 230.41.
Example: A 2,000 hectare concession in its third year pays 2,000 x MXN 15.76 x 2 semesters = MXN 63,040.00 for 2026. / About USD 3,378 for the year.Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; 2026 amounts in Resolución Miscelánea Fiscal 2026, Annex 4, DOF 28 December 2025, LFD arts. 263 to 266 and 275, 2025-12-28 official text · verified 2026-10-26

2. Special mining duty, 8.5 percent. Holders and buyers of rights over concessions that earn income from selling extractive output pay yearly 8.5 percent on the positive difference between income and allowed deductions, by the last business day of March of the following year. Income is cumulative income under the income tax law, excluding interest income, the cumulative inflation adjustment and cash loans or contributions treated as income (LISR art. 18, sections IX to XI). Income tax deductions are allowed except interest, inflation adjustments and investments (LISR art. 25 sections IV, VII and VIII), though exploration investments remain deductible; mining concession titles and acquired rights are not deductible; neither are the contributions and charges paid on the activity. The duty is computed on all concessions of the holder together.
Cost to do it: 8.5 percent of the special base, yearly.
Example: Sales of MXN 1,000 million and allowed deductions of MXN 600 million give a base of MXN 400 million and a special duty of MXN 34,000,000. / About USD 1,821,708.Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; 2026 amounts in Resolución Miscelánea Fiscal 2026, Annex 4, DOF 28 December 2025; rate and deadline reformed DOF 19 December 2024, LFD art. 268, 2024-12-19 official text · verified 2026-10-26 · changed: The reform of 19 December 2024 raised the special mining duty from 7.5 percent to 8.5 percent and set the March deadline.

3. Extraordinary duty on gold, silver and platinum, 1 percent. Holders and buyers of rights pay yearly 1 percent of cumulative income from selling gold, silver and platinum, regardless of the number of concessions, by the last business day of March of the following year. Separate accounts must identify these sales.
Cost to do it: 1 percent of gold, silver and platinum sales, yearly.
Example: MXN 800 million of gold and silver sales give an extraordinary duty of MXN 8,000,000. / About USD 428,637.Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; 2026 amounts in Resolución Miscelánea Fiscal 2026, Annex 4, DOF 28 December 2025; deadline reformed DOF 19 December 2024, LFD art. 270, 2024-12-19 official text · verified 2026-10-26

4. Idle land duty. Holders that do not carry out proven exploration or exploitation works for two continuous years within the first 11 years of the title pay an additional half yearly duty of 50 percent of the top per hectare fee; from year 12 onward the additional duty is 100 percent of the top fee. It is due every January and July until two continuous years of works are proven. Two years without works is also a cancellation cause under the Mining Law.
Cost to do it: 2026: MXN 115.205 per hectare per half year (50 percent tier) or MXN 230.41 (100 percent tier).
Example: A 1,000 hectare lot idle for two years in its sixth year pays an extra MXN 115,205.00 each semester on top of the ordinary fee. / About USD 12,345 a year.Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; 2026 amounts in Resolución Miscelánea Fiscal 2026, Annex 4, DOF 28 December 2025, LFD art. 269; Ley de Minería art. 42, section VII, 2025-12-28 official text · verified 2026-10-26

5. Where the revenue goes. Revenue from the special, idle land and extraordinary duties is not part of shared federal revenue; the Finance Ministry allocates 69 percent to education, health and other federal bodies for school, health and local infrastructure works listed in LFD art. 271. Holders cannot credit these duties against income tax.
Cost to do it: No separate cost; the duties are added to income tax.
Example: A miner models the special duty as a cost alongside the 30 percent corporate income tax, not as a credit against it. / No currency amount applies.Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; 2026 amounts in Resolución Miscelánea Fiscal 2026, Annex 4, DOF 28 December 2025, LFD arts. 268, 271 and 275, 2025-12-28 official text · verified 2026-10-26

Concession year	MXN per hectare per half year	USD equivalent
1 and 2	10.52	0.56
3 and 4	15.76	0.84
5 and 6	32.55	1.74
7 and 8	65.47	3.51
9 and 10	130.94	7.02
11 onward	230.41	12.35

2026 per hectare mining fee, per half year (LFD art. 263, RMF 2026 Annex 4).

Worked example

A silver and gold miner in its 12th year with 5,000 hectares has 2026 sales of MXN 1,000 million (MXN 800 million gold and silver) and MXN 600 million of allowed deductions. It owes a special duty of MXN 34,000,000, an extraordinary duty of MXN 8,000,000, and per hectare fees of MXN 2,304,100.00, in total MXN 44,304,100.00 (about USD 2,373,798), before corporate income tax.

Step by step

1. Pay the per hectare fee in January and July; pay new titles pro rata within 30 calendar days of registration.
2. Keep separate accounts for gold, silver and platinum sales.
3. Compute the special base yearly, removing interest, inflation adjustments, non exploration investments and concession costs.
4. File and pay the special and extraordinary duties by the last business day of March.
5. Prove works every year to avoid the idle land duty and cancellation.

Common traps

Deducting interest or depreciation of plant in the special base: not allowed, except exploration investments (LFD art. 268).
Ignoring that buyers of rights over concessions also pay the special and extraordinary duties (LFD arts. 268 and 270).
Assuming cancellation wipes out unpaid fees: it does not (LFD art. 266).

Sources

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