Mexico: Increase to state taxes on remuneration for subordinate personal work and drinking water (Baja California state)
Amendment to various provisions of the state revenue law for fiscal year 2022
Remuneration for subordinate personal work and drinking water (Baja California state)
The Baja California state congress in October 2022 published in the official gazette an amendment to various provisions of the state revenue law for fiscal year 2022 that includes the following tax increases:
- Tax on remuneration of subordinate personal work: A surcharge of 1.25% is established on the total amount of payments made for remuneration for personal work provided within the territory of the state. The surcharge is in addition to the existing 1.20% that is also applied to the same base of the tax on remuneration of subordinate personal work. The accumulated rate of the tax on remunerations to subordinate personal work will be 4.25%.
- Rights for the provision of public water services: Drinking water tariffs for domestic use were increased when their consumption exceeds 15 cubic meters and when the service corresponds to commercial, industrial, governmental and other non-domestic use. The tariffs are increased from the minimum consumption for all the municipalities of the state, from 6% to 11%.
These changes are effective as of 1 November 2022.
Read a November 2022 report (Spanish) prepared by the KPMG member firm in Mexico
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