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Segundo", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Highest Plan México immediate deduction rate for new fixed assets, 2027 to 2030" }, { "key": "invest.incentive.immediate_deduction.min_rate_2027_2030", "value": "35", "unit": "%", "as_of": "2025-01-22", "source_url": "https://dof.gob.mx/nota_detalle.php?codigo=5747410&fecha=21/01/2025", "norm_ref": "Plan México decree art. Segundo", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Lowest Plan México immediate deduction rate for new fixed assets, 2027 to 2030" }, { "key": "invest.incentive.immediate_deduction.general_rate_2025_2026", "value": "72", "unit": "%", "as_of": "2025-01-22", "source_url": "https://dof.gob.mx/nota_detalle.php?codigo=5747410&fecha=21/01/2025", "norm_ref": "Plan México decree art. 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Primero", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Minimum years assets must stay in use after the immediate deduction" }, { "key": "invest.incentive.training_innovation_extra_deduction", "value": "25", "unit": "%", "as_of": "2025-01-22", "source_url": "https://dof.gob.mx/nota_detalle.php?codigo=5747410&fecha=21/01/2025", "norm_ref": "Plan México decree art. Cuarto", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Extra deduction on the increase in training or innovation spending over the prior three year average" }, { "key": "invest.incentive.total_cap", "value": "30000000000", "unit": "MXN", "as_of": "2025-01-22", "source_url": "https://dof.gob.mx/nota_detalle.php?codigo=5747410&fecha=21/01/2025", "norm_ref": "Plan México decree art. Quinto", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Total Plan México tax incentives that may be authorized through 30 September 2030" }, { "key": "invest.incentive.sme_floor", "value": "1000000000", "unit": "MXN", "as_of": "2025-01-22", "source_url": "https://dof.gob.mx/nota_detalle.php?codigo=5747410&fecha=21/01/2025", "norm_ref": "Plan México decree art. Quinto", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Minimum Plan México incentives reserved for taxpayers with prior year revenue up to MXN 100 million" }, { "key": "tax.cit.rate", "value": "30", "unit": "%", "as_of": "2026-10-25", "source_url": "https://wwwmat.sat.gob.mx/articulo/93578/articulo-9", "norm_ref": "Ley del Impuesto sobre la Renta art. 9", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Corporate income tax rate" }, { "key": "invest.fdi.inflows_annual", "value": "40871", "unit": "USD million", "as_of": "2026-02-25", "source_url": "https://www.gob.mx/se/prensa/mexico-alcanza-cifra-historica-de-inversion-extranjera-directa-en-2025-40-871-millones-de-dolares-crecio-un-10-8-anual", "norm_ref": "Ministry of Economy release no. 13 of 25 February 2026", "jurisdiction": "MX", "status": "in force", 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"https://www.gob.mx/se/prensa/mexico-registra-un-maximo-historico-de-inversion-extranjera-directa-ied-para-un-primer-semestre-34-mil-968-millones-de-dolares-en-2026", "norm_ref": "Ministry of Economy release no. 79 of 24 August 2026", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Share of the United States in FDI inflows, first half of 2026" }, { "key": "invest.icsid.in_force_date", "value": "2018-08-26", "unit": "date", "as_of": "2018-07-27", "source_url": "https://icsid.worldbank.org/news-and-events/news-releases/mexico-ratifies-icsid-convention", "norm_ref": "ICSID Convention art. 68(2)", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "ICSID Convention in force for the country since" }, { "key": "tax.treaty.argentina", "value": "2017-08-23", "unit": "date", "as_of": "2017-08-18", "source_url": "https://scjn.gob.mx/sites/default/files/sintesis_dof_gocdmx/documento/2017-08/DOF170818_sintesis.pdf", "norm_ref": "Promulgation decree DOF 18 August 2017", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/investing/overview/", "label": "Mexico and Argentina double taxation treaty in force since" }, { "key": "entity.sa.min_shareholders", "value": "2", "unit": "persons", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM art. 89, fraction I", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Minimum shareholders to form a sociedad anónima (S.A.)" }, { "key": "entity.sa.min_capital", "value": "None; the bylaws set the minimum, fully subscribed", "unit": "text", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM art. 89, 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"2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM arts. 260 and 262", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Minimum shareholders of a sociedad por acciones simplificada (S.A.S.); individuals only" }, { "key": "entity.sas.max_annual_revenue", "value": "7678849.94", "unit": "MXN", "as_of": "2026-01-01", "source_url": "https://sidof.segob.gob.mx/notas/docFuente/5777134", "norm_ref": "LGSM art. 260; Ministry of Economy agreement signed 17 December 2025", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Maximum total annual revenue of an S.A.S., 2026" }, { "key": "entity.sas.capital_payment_years", "value": "1", "unit": "years", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM art. 265", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Time to pay S.A.S. shares after registration" }, { "key": "entity.sas.missed_reports_dissolution", "value": "2", "unit": "years", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM art. 272", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Consecutive years without the S.A.S. annual financial report that lead to dissolution" }, { "key": "entity.legal_reserve.rate", "value": "5", "unit": "%", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf", "norm_ref": "LGSM art. 20", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Minimum share of annual net profit 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"https://www.diputados.gob.mx/LeyesBiblio/pdf/LIE.pdf", "norm_ref": "LIE art. 16 A", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Ministry of Economy deadline to resolve a company name application" }, { "key": "entity.branch.authorization_days", "value": "15", "unit": "business days", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LIE.pdf", "norm_ref": "LIE art. 17-A", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Ministry of Economy deadline to authorize a foreign company to trade in Mexico (silence means approval)" }, { "key": "invest.registry.registration_deadline", "value": "40", "unit": "business days", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LIE.pdf", "norm_ref": "LIE art. 32", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Deadline to register foreign investment in the RNIE" }, { "key": "entity.foreign_shareholder_list.months", "value": "3", "unit": "months", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf", "norm_ref": "CFF art. 27, section A", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", "label": "Deadline after fiscal year end to file the list of foreign shareholders that exempts them from RFC registration" }, { "key": "aml.beneficial_owner.control_threshold", "value": "15", "unit": "%", "as_of": "2026-10-25", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf", "norm_ref": "CFF art. 32-B Quáter, fraction II, b)", "jurisdiction": "MX", "status": "in force", "page_url": "https://latamthread.com/country/mexico/guide/entities/choosing-an-entity/", 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