Mexico: Agreement to facilitate payroll tax withholding (Nuevo Leon)

Effective beginning 1 February 2023 until 31 December 2023

Nuevo Leon

The tax authority of the State of Nuevo Leon on 1 February 2023 published in the official gazette an agreement to facilitate withholding of payroll tax (impuesto sobre nóminas or ISN), which is effective beginning 1 February 2023 until 31 December 2023. 

Taxpayers obligated to withhold ISN may choose to apply the agreement to satisfy their obligation in the year 2023 by complying with certain specified requirements.

Read a February 2023 report (Spanish) prepared by the KPMG member firm in Mexico


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