In-scope taxpayers are required to submit their annual income tax return covering the 2025 fiscal year by the end of March 2026, in line with the standard corporate compliance calendar. SAT has not announced any extensions or special filing arrangements at this stage.
Mexico’s tax administration, the Servicio de Administración Tributaria (SAT), has announced, on 12 January 2026, that the annual tax filing deadline for fiscal year 2025 for Mexican resident legal entities will fall on 31 March 2026.
In-scope taxpayers are required to submit their annual income tax return covering the 2025 fiscal year by the end of March 2026, in line with the standard corporate compliance calendar. SAT has not announced any extensions or special filing arrangements at this stage.
Legal entities are advised to ensure that accounting records, tax calculations, and supporting documentation are finalised in good time to meet the deadline and avoid penalties or surcharges for late filing.
Filing deadlines vary by taxpayer category, as outlined below:
| Taxpayer category | Filing deadline |
| Companies in liquidation | 19 January 2026 |
| Non-profit legal entities | 16 February 2026 |
| Title II Income Tax Law regimes | 31 March 2026 |
| Simplified Trust Regime (RESICO) | 31 March 2026 |
On the new platform, the Annual Tax Return includes the following preloaded information:
- Provisional payments filed and paid during the fiscal year.
- Workers’ Profit Sharing (PTU) paid during the fiscal year.
- Withholdings actually paid (Income Tax on wages and salaries, salary equivalents, rental income, and RESICO).
- CFDIs (Digital Tax Receipts) for refunds, discounts, and rebates.
- Carryovers from prior-year returns, such as tax losses, payments abroad, dividends, employment subsidies, among others.
Submission requirements
To submit the return, taxpayers must have a valid e.signature and access to online banking services, since in the event of a balance due, payment must be made via transfer through banks authorised to collect federal contributions.
Important notes
- It is important to note that if income or any other preloaded data needs to be modified, supplementary returns must be filed. When there is a balance due, updated information will be visible 48 hours after payment. If the balance is zero, it will be reflected within 24 hours.
- It should be remembered that since 1 December 2025, the simulator for the General Regime and Simplified Trust Regime has been available to taxpayers, allowing companies to review the information they submitted during the 2025 fiscal year.
SAT continuously works to provide all the tools and facilities that enable taxpayers to correctly comply with the Annual Tax Return, thereby strengthening revenue collection and contributing to the development of Mexico’s economy and the well-being of its population.
