Mexico has introduced tax incentives for businesses operating in newly designated SEZs, including full deductions for fixed asset investments and additional relief for spending on training and innovation from 2025 to 2030.
Mexico has issued a Decree, effective from 22 May 2025, providing tax incentives for businesses operating in designated economic development zones.
The first measure allows for a complete (100%) immediate deduction of investment costs in new fixed assets acquired in these zones during the fiscal years 2025 to 2030. This applies to businesses that begin operations and engage in productive activities within the zones, as well as to approved developers.
The second incentive offers an additional 25% deduction for increased spending on employee training in technical or scientific areas, as well as on investment projects aimed at securing patents or initial certifications for integration into supply chains. This also applies to the 2025–2030 period for qualifying businesses and developers.
The Decree also mandates the creation of a committee to define criteria for establishing these zones. States may propose land areas, and the guidelines are to be issued within 30 calendar days.
Earlier, Mexico published a Decree in the Official Gazette on 21 January 2025, granting tax incentives to support the national strategy called “Plan Mexico” to promote innovation and new investments that encourage dual training programmes.
