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Tax and compliance calendar for a company in Mexico

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

A Mexican company runs on a monthly cycle anchored on the 17th: provisional income tax, VAT, withholdings and IMSS contributions for the prior month, with electronic accounting due by the 3rd day of the second month and the supplier VAT report during the following month. The annual cycle for a calendar year company runs from the income tax return by 31 March, through the shareholders' meeting by 30 April and the 15 May transfer pricing and audit filings, to profit sharing by 30 May, the year end bonus before 20 December and master file and country by country reports by 31 December of the following year. Paying late in 2026 costs a 2.07 percent monthly surcharge plus inflation adjustment, and filing late adds fixed fines per obligation.

USD figures use MXN 18.5026 per US dollar, the noon buying rate in New York for 16 October 2026 published by the Federal Reserve Board (H.10) and shown on FRED, series DEXMXUS, the most recent official observation reachable when this page was verified. UMA based amounts use the daily UMA of MXN 117.31 in force from 1 February 2026. Conversions are for orientation only.

Key facts

Day of the following month by which monthly income tax, VAT and withholdings are paid	17 day of monthCFF art. 6o.; LISR art. 14; LIVA art. 5o.-D, as of 2026-10-26 · in force
Day of the following month by which IMSS contributions are paid	17 day of monthLSS art. 39, as of 2026-10-26 · in force
Annual corporate income tax return deadline	Within 3 months after fiscal year end (31 March for calendar year companies) textLISR art. 9, as of 2026-10-26 · in force
Deadline for the related party information return and the local file	15 May of the following year textLISR arts. 76, fraction X, and 76-A, as of 2026-10-26 · in force
Deadline for the master file and country by country returns	31 December of the following year textLISR art. 76-A, as of 2026-10-26 · in force
Deadline to file the audited tax report (dictamen fiscal)	15 May of the following year textCFF art. 32-A, as of 2026-10-26 · in force
Monthly surcharge on late tax payments in 2026	2.07 %CFF art. 21; LIF 2026 art. 11, fraction I (1.38 percent plus 50 percent), as of 2026-01-01 · in force
Fine per undeclared obligation for not filing a return	2050 to 25360 MXNCFF art. 82, fraction I, inciso a), as of 2025-12-28 · in force
Months after fiscal year end to hold the ordinary shareholders' meeting of an S.A.	4 monthsLGSM art. 181, as of 2026-10-26 · in force
Days after the annual tax due date to pay employee profit sharing	60 daysLFT art. 122, as of 2026-10-26 · in force
Minimum year end bonus, paid before 20 December	15 days of salaryLFT art. 87, as of 2026-10-26 · in force

The rule

1. The default deadline and how it rolls. Where a tax law sets no date, taxes calculated by period and taxes withheld or collected are paid by the 17th of the month after the period ends; other taxes within five days of accrual. Deadlines counted in days exclude Saturdays, Sundays and the official holidays listed in the code (1 January, first Monday of February, third Monday of March, 1 and 5 May, 16 September, third Monday of November, 1 December every six years for the presidential handover, and 25 December). If the last day falls on a non business day the deadline moves to the next business day, and a payment at an authorized bank due on a Friday also moves to the next business day.
Cost to do it: No cost to comply; missing the date triggers surcharges and fines (see the last rules on this page).
Example: January 2027 withholdings are due 17 February 2027 (a Wednesday). December 2026 taxes fall due on Sunday 17 January 2027 and move to Monday 18 January 2027. / Not applicable.Código Fiscal de la Federación (CFF), last reform DOF 9 April 2026, Arts. 6o., fractions I and II, and 12 (fifth paragraph reformed DOF 12 November 2021), 2021-11-12 official text · verified 2026-10-26

2. Monthly income tax prepayments. Companies make monthly provisional income tax payments on account of the year's tax by the 17th of the month after the month concerned, generally by applying the profit ratio of the last 12 month fiscal year to the year's cumulative revenue.
Cost to do it: A cash cost on account of the annual tax at the 30 percent rate of LISR art. 9.
Example: Cumulative revenue to October 2026 of MXN 50,000,000 with a profit ratio of 0.08 gives a cumulative tax base of MXN 4,000,000 and cumulative tax of MXN 1,200,000 at 30 percent, less prior prepayments, payable by 17 November 2026. / About USD 64,856 cumulative tax on about USD 2,702,323 of revenue.Ley del Impuesto sobre la Renta (LISR), last reform DOF 1 April 2024, Art. 14, first paragraph and fraction I, 2013-12-11 official text · verified 2026-10-26

3. Monthly VAT and the supplier report. VAT is calculated for each calendar month and paid by the 17th of the following month. Separately, companies file the supplier transactions report (DIOT) during the month after the month the information concerns.
Cost to do it: Net VAT payable is a cash cost; the DIOT has no fee.
Example: October 2026 VAT is paid by 17 November 2026; the October DIOT is filed during November 2026. / Not applicable.Ley del Impuesto al Valor Agregado (LIVA), last reform DOF 12 November 2021; Resolución Miscelánea Fiscal para 2026 (RMF 2026), LIVA arts. 5o.-D and 32, fractions V and VIII; RMF 2026 rule 4.5.1, 2021-11-12 official text · verified 2026-10-26

4. Withholdings. Employers withhold income tax from wages each month as provisional payments on account of the employee's annual tax, and withheld taxes are paid over by the 17th of the month after the withholding period. The same 17th date appears throughout the income tax law for withholding on interest and other payments.
Cost to do it: The withholding agent is liable for an amount equal to the tax it should have withheld even if it did not withhold (CFF art. 6o.).
Example: Income tax withheld from November 2026 payroll is paid by 17 December 2026. / Not applicable.LISR; CFF, LISR arts. 54 and 96; CFF art. 6o., fraction I, 2013-12-11 official text · verified 2026-10-26

5. Social security and housing fund. IMSS employer and employee contributions accrue monthly in arrears; the employer determines them and pays by the 17th of the following month. The INFONAVIT law, as reformed on 6 January 2016, provides that housing contributions and loan deductions are paid monthly in arrears by the 17th of the following month, through the electronic or printed forms the Institute determines.
Cost to do it: Contributions are percentages of each worker's registered salary; see the social security page.
Example: November 2026 IMSS contributions are determined and paid by 17 December 2026. / Not applicable.Ley del Seguro Social (LSS), last reform DOF 15 January 2026; Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores (LINFONAVIT), last reform DOF 21 February 2025, LSS art. 39; LINFONAVIT art. 35, first paragraph (reformed DOF 6 January 2016), 2016-01-06 official text · verified 2026-10-26

6. Electronic accounting. Companies upload their monthly trial balance to the SAT no later than the first three days of the second month after the month it covers, and the chart of accounts with the first trial balance and whenever it changes. Listed issuers and their subsidiaries upload quarterly packages on 3 May, 3 August, 3 November and 3 March.
Cost to do it: Late or missing uploads are fined MXN 8,050 to MXN 24,130 (CFF art. 82, fraction XXXVIII).
Example: The October 2026 trial balance is due by 3 December 2026. / Fine range USD 435 to USD 1,304.CFF; RMF 2026, CFF art. 28, fraction IV; RMF 2026 rule 2.8.1.6, 2025-12-28 official text · verified 2026-10-26

7. Annual income tax return and tax situation report. Companies pay the year's income tax through a return filed within the three months after the fiscal year ends, which for commercial companies is the calendar year. Larger taxpayers listed in the code file their tax situation report (ISSIF) as part of that return. The list of foreign resident shareholders is due within the same first three months.
Cost to do it: Corporate income tax at 30 percent (LISR art. 9), less provisional payments.
Example: Fiscal year 2026: annual return, ISSIF where required and foreign shareholder list by 31 March 2027 (a Wednesday). / Not applicable.LISR; CFF, LISR art. 9 (paragraph on payment of the annual tax); CFF arts. 27, section A, closing paragraph, and 32-H, 2021-11-12 official text · verified 2026-10-26

8. Shareholders' meeting, profit sharing and the year end bonus. The ordinary shareholders' meeting of an S.A. meets at least once a year within the four months after the close of the fiscal year to approve the directors' report. Employee profit sharing is paid within the 60 days after the date the annual income tax must be paid. Workers receive a year end bonus (aguinaldo) of at least 15 days of salary, paid before 20 December, and pro rata if they worked less than a year.
Cost to do it: The aguinaldo costs at least 15 days of salary per worker per year.
Example: Fiscal year 2026: shareholders' meeting by 30 April 2027; profit sharing by 30 May 2027 (60 days after 31 March); 2026 aguinaldo before 20 December 2026. A worker earning MXN 20,000 a month (about MXN 666.67 a day on a 30 day month) receives at least MXN 10,000. / Minimum aguinaldo in the example about USD 540.Ley General de Sociedades Mercantiles (LGSM), last reform DOF 20 October 2023; Ley Federal del Trabajo (LFT), last reform DOF 14 May 2026, LGSM arts. 172 and 181; LFT arts. 87 and 122, 1981-01-23 official text · verified 2026-10-26

9. Transfer pricing and audited tax report deadlines. Companies file information on transactions with related parties by 15 May of the year after the fiscal year. Taxpayers covered by LISR art. 76-A file the local related party return by 15 May and the master file and country by country returns by 31 December of the year after the fiscal year. Companies that must, or choose to, have their financial statements audited for tax purposes (dictamen fiscal) file it by 15 May of the following year.
Cost to do it: Advisers' fees for transfer pricing studies and audits are private. The mandatory audit applies to companies with prior year revenue of MXN 2,013,710,870 or more in 2026, or with shares listed on a stock exchange (CFF art. 32-A).
Example: Fiscal year 2026: 15 May 2027 is a Saturday, so the related party information, the local file and the dictamen are due Monday 17 May 2027 under CFF art. 12; master file and country by country report by 31 December 2027. / Mandatory audit threshold about USD 108,833,941.LISR; CFF, LISR arts. 76, fraction X, and 76-A (paragraph added DOF 12 November 2021); CFF art. 32-A, 2021-11-12 official text · verified 2026-10-26

10. Paying late: inflation update and surcharges. Unpaid taxes are updated for inflation from the month they were due until payment, and surcharges accrue for each month or fraction of a month, for up to five years in most cases. The monthly surcharge rate is the rate Congress sets each year in the Federal Revenue Law, increased by 50 percent. For 2026 the Federal Revenue Law sets 1.38 percent a month for extensions, so the late payment surcharge is 2.07 percent a month.
Cost to do it: 2.07 percent of the inflation adjusted tax for each month or fraction of a month late in 2026.
Example: MXN 1,000,000 of October 2026 VAT due 17 November 2026 and paid on 10 December 2026 is one month or fraction late: surcharge MXN 20,700 (2.07 percent) plus the inflation update. / About USD 1,119 of surcharge on about USD 54,046 of tax.CFF; Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2026 (LIF 2026), DOF 7 November 2025, CFF arts. 17-A and 21; LIF 2026 art. 11, fraction I, 2025-11-07 official text · verified 2026-10-26 · changed: The surcharge rate is reset by each year's Federal Revenue Law. For 2026 the base rate is 1.38 percent a month (LIF 2026, in force from 1 January 2026), which gives a late payment surcharge of 2.07 percent a month.

11. Filing late: fixed fines per obligation. Not filing returns, filing them outside electronic channels or only after a SAT request is an infraction. Fines for 2026 include MXN 2,050 to MXN 25,360 for each obligation not declared, MXN 2,050 to MXN 50,710 for each obligation filed after the deadline set in a SAT request, and MXN 20,790 to MXN 41,590 for not filing electronically when required, filing late or not meeting SAT requests to file.
Cost to do it: MXN 2,050 to MXN 25,360 per undeclared obligation; MXN 20,790 to MXN 41,590 for late or non electronic filing.
Example: A company that misses its November 2026 income tax and VAT returns has two undeclared obligations: MXN 4,100 to MXN 50,720 in fines before any tax, surcharge or update. / About USD 222 to USD 2,741.CFF (amounts updated by the Resolución Miscelánea Fiscal, DOF 28 December 2025), Arts. 81, fraction I, and 82, fraction I, incisos a), b) and d), 2025-12-28 official text · verified 2026-10-26 · changed: The peso amounts of these fines were updated for inflation by the Resolución Miscelánea Fiscal published in the DOF on 28 December 2025.

Obligation	October 2026 period	November 2026 period	December 2026 period	Source
Provisional income tax, VAT, withholdings	17 November 2026	17 December 2026	18 January 2027	LISR art. 14; LIVA art. 5o.-D; CFF art. 6o.
IMSS contributions	17 November 2026	17 December 2026	18 January 2027	LSS art. 39
DIOT supplier VAT report	During November 2026	During December 2026	During January 2027	RMF 2026 rule 4.5.1
Electronic accounting trial balance	3 December 2026	4 January 2027	3 February 2027	RMF 2026 rule 2.8.1.6

Monthly cycle for a calendar year company (example months; deadlines that fall on a non business day move to the next business day under CFF art. 12).

Date	Obligation	Who	Source
Before 20 December 2026	Year end bonus (aguinaldo), at least 15 days of salary	All employers	LFT art. 87
31 March 2027	Annual income tax return; ISSIF where required; list of foreign shareholders	All companies; ISSIF for those listed in CFF art. 32-H	LISR art. 9; CFF arts. 27 and 32-H
30 April 2027	Ordinary shareholders' meeting approves the directors' report	S.A. and forms that follow its rules	LGSM art. 181
17 May 2027 (15 May is a Saturday)	Related party information return; local file; dictamen fiscal	Companies with related party transactions; art. 76-A taxpayers; companies required or opting to audit	LISR arts. 76 and 76-A; CFF arts. 12 and 32-A
30 May 2027	Employee profit sharing (60 days after 31 March)	Employers with taxable profit	LFT art. 122
31 December 2027	Master file and country by country returns for 2026	Art. 76-A taxpayers	LISR art. 76-A

Annual cycle for fiscal year 2026 (calendar year company).

Worked example

A calendar year S.A. de C.V. with 40 employees sells in Mexico and imports from its parent.
Every month: income tax prepayment, VAT and payroll withholdings by the 17th (LISR art. 14; LIVA art. 5o.-D; CFF art. 6o.); IMSS contributions by the 17th (LSS art. 39); DIOT during the month; trial balance by the 3rd of the second month (RMF 2026 rules 2.8.1.6 and 4.5.1).
December 2026: aguinaldo before the 20th; with an average salary of MXN 20,000 a month the minimum cost is about MXN 400,000 (40 x MXN 10,000), about USD 21,619.
2027: annual return and foreign shareholder list by 31 March; shareholders' meeting by 30 April; related party return and local file by 17 May; profit sharing by 30 May; master file by 31 December if it is an art. 76-A taxpayer.
If the October VAT of MXN 1,000,000 is paid on 10 December 2026 instead of 17 November, the surcharge is MXN 20,700 plus inflation update (CFF art. 21; LIF 2026 art. 11).

Step by step

1. Load the 17th of every month into the calendar for taxes, withholdings and IMSS, and the 3rd of the second month for electronic accounting.
2. Check each date against CFF art. 12 and move weekend and holiday deadlines to the next business day.
3. In January, update payroll for the new UMA (in force 1 February) and check the year's Federal Revenue Law for the surcharge rate.
4. By February, start the annual return, ISSIF and foreign shareholder list for 31 March.
5. Before 30 April, hold the ordinary shareholders' meeting.
6. By mid May, close transfer pricing filings and any dictamen; by 30 May, pay profit sharing.
7. In December, pay the aguinaldo and plan the master file and country by country filings due on the 31st.

Common traps

Reading the 17th as the filing date only. It is also the payment date; a return filed on time without payment still accrues surcharges (CFF art. 21).
Assuming the surcharge rate is fixed. It changes with each year's Federal Revenue Law, so a debt spanning two years uses each year's rate for its months (CFF art. 21).
Missing the withholding even when the payee was not paid. The withholding agent owes the amount it should have withheld (CFF art. 6o.).
Treating profit sharing as a tax deadline. The 60 day period comes from the labor law (LFT art. 122), not the tax code rollover rules.
Forgetting that the dictamen replaces the ISSIF only for those who file it. Companies that audit for tax purposes are treated as having filed the ISSIF (CFF art. 32-A).

Sources

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