Mexico: Weather-related tax relief for taxpayers in Hidalgo
100% payroll tax exemption for September and October 2025
An agreement published in the official gazette of the State of Hidalgo on October 16, 2025, grants tax relief to taxpayers in areas affected by meteorological phenomena (fenómenos meteorológicos). The relief applies to specific municipalities listed in the agreement.
The agreement provides a 100% exemption from the payroll tax (impuesto sobre nóminas (ISN)) for September and October 2025 for taxpayers with a tax domicile, agency, branch, or establishment in the affected areas, provided they were registered in the State Taxpayer Registry before the agreement's effective date. Additionally, the issuance of tax audits and requirements for local tax obligations is suspended until November 30, 2025, for affected taxpayers.
Payments made for tax obligations for September and October 2025 before the agreement's effective date are not refundable. However, taxpayers can apply these amounts as compensation against future obligations of the same tax until the total paid amount is exhausted.
The agreement took effect on October 17, 2025, the day after its publication.
Read an October 2025 report (Spanish) prepared by the KPMG member firm in Mexico