SAT has launched the Fiscal Regularisation Programme 2026, allowing eligible individuals and companies with 2024 income of up to 300 million pesos to obtain significant reductions in fines, surcharges, and enforcement costs, subject to strict eligibility conditions and payment deadlines.
The Tax Administration Service (SAT) of Mexico has announced on 22 January 2026 the implementation of the Fiscal Regularisation Programme 2026, targeting individuals and companies with income of up to MXN 300 million during the 2024 fiscal year.
Through this programme, individuals and companies may reduce up to 100% of fines, surcharges, and enforcement costs. In cases where tax liabilities consist exclusively of fines, they may obtain a reduction of up to 90% of the total amount, in accordance with applicable provisions.
This incentive, established in the Federal Revenue Law for the 2026 fiscal year, also applies to fines arising from non-compliance with tax, customs, and foreign trade obligations, including fines other than those related to payment or with aggravating circumstances, surcharges, and enforcement costs derived from own contributions, withheld or transferred taxes, fees, or compensatory quotas from the 2024 fiscal year or prior years.
To qualify for this benefit, taxpayers must not have received waivers under previous generalised programmes, nor have benefited from the tax incentive referred to in the Thirty-Fourth Transitory Article of the Federal Revenue Law for the 2025 fiscal year. Likewise, they must not have a final conviction for any tax-related crime, nor appear on the definitive lists related to Articles 69-B or 69-B Bis of the Federal Tax Code (CFF).
The programme applies to taxpayers in any of the following situations:
Taxpayers with self-assessed omitted contributions corresponding to the 2024 fiscal year or earlier
In this case, taxpayers may apply the incentive by filing the corresponding returns, self-assessing the applicable contribution and its accessories. The incentive applies exclusively to surcharges generated by the omitted contribution amount. It must be declared in the “Payment” or “Payment Determination” section of the relevant return form, and payment must be made in a single installment no later than 31 December 2026.
Taxpayers subject to audit powers
Provided they correct the detected irregularities, self-correct, and pay within the deadline established in the corresponding procedure, no later than 31 December 2026 and before being notified of the resolution determining the omitted contributions.
Taxpayers with final tax liabilities
This includes individuals and companies with final tax liabilities determined by the federal tax authority, which have not been challenged or for which the taxpayer withdraws any legal defense filed.
In this case, the application for the incentive must be submitted no later than 31 October 2026, either through a clarification case in the SAT Portal or in person. If approved, the authority will issue the payment reference within 15 calendar days.
It is important to note that in this case, taxpayers may pay in up to six installments, provided the last installment is made no later than 30 November 2026, and they are not undergoing insolvency proceedings or declared bankrupt. Payments must be made by the due date of each payment reference. In case of non-compliance, the incentive will cease to apply, and the authority will allocate payments in accordance with Article 20 of the CFF, requiring payment of the outstanding amount.
Upon submission of the application, the administrative enforcement procedure will be suspended without the obligation to guarantee the tax interest, and the statute of limitations period will be interrupted.
In this scenario, taxpayers are deemed to fully accept the tax liability in question, acknowledging that if they challenge it in whole or in part, the applied incentive will cease to have effect, and the authority will take the corresponding actions.
The tax incentive will not be considered taxable income for purposes of the Income Tax Law, nor will it give rise to refunds, deductions, offsets, credits, or any balance in favor. The authority retains its powers to verify compliance with the requirements and conditions for applying the incentive.
