Mexico: Amendments to city tax code for 2025 (Mexico City)
Includes adjustments to fees and tariffs for inflation and other updates
The decree amending, adding, and repealing various articles of the Mexico City tax code (CFCDMX) for fiscal year 2025 was published on December 27, 2024.
The decree includes adjustments to fees and tariffs for inflation, as well as updates relating to:
- Increase in payroll tax (ISN) rate
- New tax on the emission of gases into the atmosphere
- Property tax
- Tax on acquisition of real estate
- Tax on ownership or use of vehicles
- Rights on supply of water
- Refunds
- Obligation to issue an opinion
- Compliance opinion
Read a January 2025 report (Spanish) prepared by the KPMG member firm in Mexico