SAT has urged eligible individuals and businesses to apply for the 2026 Fiscal Regularisation Programme, which offers reductions of up to 100% in fines, surcharges and enforcement costs and allows payment in up to six instalments. 

RF Report

Mexico’s Tax Administration Service (SAT) has urged individuals and businesses with outstanding tax liabilities to take advantage of the 2026 Fiscal Regularisation Programme, reporting that the initiative has recovered almost MXN 6 billion for the public treasury while granting more than MXN 5.7 billion in tax relief.

The programme, which came into effect on 1 January 2026, allows eligible taxpayers to obtain reductions of up to 100% in fines, surcharges and enforcement costs. It also allows eligible liabilities to be paid in up to six instalments.

As of 16 July 2026, SAT said the programme had recovered MXN 5,968,692,178 for the public treasury. Over the same period, it granted tax relief totalling MXN 5,739,143,326 through reductions in fines, surcharges and enforcement costs.

More than 36,000 taxpayers regularised

SAT said 36,185 taxpayers had regularised their tax status through the programme, including:

  • 25,410 individuals
  • 10,775 businesses

Businesses received tax relief of MXN 3,970,184,584, resulting in recoveries of MXN 4,113,294,329.

Individuals received tax relief of MXN 1,768,958,743, generating recoveries of MXN 1,855,397,849.

Breakdown of tax recovered

SAT said the MXN 5,968,692,178 recovered under the programme consisted of:

  • MXN 3,820,203,760 from Income Tax (ISR)
  • MXN 1,914,937,619 from Value Added Tax (VAT/IVA)
  • MXN 77,050,688 from foreign trade
  • MXN 156,500,110 from other categories

Who can apply

The programme is available to taxpayers whose total income for the 2024 tax year did not exceed MXN 300 million.

It applies to tax liabilities relating to tax year 2024 or earlier and covers liabilities determined by SAT or the National Customs Agency of Mexico (ANAM).

Eligible taxpayers include:

  • Those with outstanding federal tax liabilities or countervailing duties that have not been assessed by the tax authority.
  • Those subject to tax audit or verification powers.
  • Those with final tax assessments issued by SAT or ANAM.

Liabilities covered

The programme covers:

  • Tax obligations.
  • Withheld taxes.
  • Transferred taxes.
  • Non-tax revenues (aprovechamientos).
  • Countervailing duties.
  • Surcharges and enforcement costs.
  • Fines imposed for tax, customs and foreign trade violations.
  • Fines for failure to comply with tax obligations other than payment obligations.
  • Aggravated fines.

Deadline.

SAT has encouraged eligible taxpayers that have not yet regularised their tax situation to participate in the programme before the 31 October 2026 deadline.

Applications may be submitted online through the SAT Portal by filing a free-form written request via Mi Portal using an RFC and Password, or in person at a SAT office. After submitting an application, taxpayers must wait for SAT’s response and complete payment within the applicable deadlines.