Mexico: Payroll tax benefit rules for 2025 (Mexico City)

For taxpayers considered micro or small businesses

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February 10, 2025

The Secretariat of Administration and Finance of Mexico City on January 31, 2025, published in its official gazette the general rules for the operation and granting of the tax benefit on payroll tax, for taxpayers whose average number of workers allows them to be considered as micro or small businesses, during the fiscal year 2025.

Read a February 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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