Mexico: Payroll tax rates (various municipalities and states)

Aguascalientes, Campeche, San Luis Potosí, Guanajuato, Quintana Roo, Zacatecas

Aguascalientes, Campeche, San Luis Potosí, Guanajuato, Quintana Roo, Zacatecas

Various cities and states in Mexico have published their payroll tax rates for 2022.

  • Aguascalientes—The payroll tax rate on 1 January 2022 decreased to 2% (from 2.5%).
  • Campeche—The payroll tax rate as of 1 January 2022 was modified to remain at a fixed rate of 3% on expenditures or payments made in cash or in-kind for remuneration for subcontracting work performed by individuals.
  • Guanajuato—The payroll tax rate as of 1 January 2022 is increased to 3% (from 2.3%).
  • Quintana Roo—The state government in December 2021 published a decree that reforms and adds various articles to the payroll tax law. The law is effective 1 January 2022.
  • San Luis Potosi—The tax rate on payments for wages or salary paid to individuals increased to 3% (from 2.5%).
  • Zacatecas—The payroll tax rate is increased to 3% (from 2.5%) for the 2022 fiscal year.

Read a January 2022 report (Spanish) prepared by the KPMG member firm in Mexico


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