SAT reminded taxpayers they can claim eligible personal deductions in their annual tax return, subject to limits and documentation.
Mexico’s Tax Administration Service (SAT) has reminded taxpayers that they can claim personal deductions in their annual tax return for each fiscal year, provided the expenses meet all applicable requirements.
This announcement was made on 10 November 2025.
To qualify as a deductible expense, taxpayers must:
- Possess the corresponding electronic invoice for each service or product.
- Ensure their RFC (tax ID) is correctly recorded.
- Confirm that the type of service on the invoice corresponds to the service acquired.
- Make the payment via electronic transfer, credit or debit card, or a nominative cheque in the name of the individual claiming the deduction.
The personal expenses eligible for deduction include:
- Medical and hospital expenses
- Funeral expenses
- Donations
- Major medical insurance premiums
- Tuition and school transport
- Mortgage payments
- Deposits in special savings accounts and complementary or voluntary retirement contributions
SAT noted that total personal deductions cannot exceed five Annual Units of Measurement and Update (UMA) for the fiscal year being declared, or 15% of total income, including exempt income—whichever is lower.
Taxpayers subject to, or previously subject to, the Simplified Trust Regime are not eligible to apply personal deductions.
