Mexico’s Tax Authority Sets April Deadline for 2026 Annual Income Declaration

Mexico City — Mexico’s tax season enters its most critical phase as the Tax Administration Service (SAT) has announced deadlines for the 2026 annual income declaration, the mandatory process where individuals and businesses report their 2025 earnings and deductions to determine income tax liability.

According to an official statement released on February 16, the fiscal calendar establishes clear distinctions between taxpayer categories. Businesses and legal entities must file by March 31, while individuals have from April 1 through April 30 to complete their declarations.

Leticia Torres Arteaga, a professor at CETYS University’s Mexicali campus, explained that citizens who earned income from professional fees, rental properties, business activities, dividends, or interest are required to file. For salaried employees, the obligation applies if their annual income exceeded 400,000 pesos, they worked for two or more employers simultaneously or at different times during the year, their payroll receipts weren’t properly certified by their employer, or they received income from sources that don’t withhold income tax.

To complete the declaration, taxpayers must access the SAT’s official portal using their tax identification number and password or valid electronic signature. The system contains pre-loaded information about salaries, invoices, and withholdings that must be carefully verified before submission.

A key aspect involves personal deductions for expenses such as medical costs, school tuition, and mortgage interest. According to the CETYS expert, even those not required to file might choose to submit a declaration if they have these expenses paid through electronic means, as this often generates a refund that the SAT must return to the taxpayer.

Failure to meet these deadlines can result in fines, surcharges, and a negative compliance rating, which can hinder administrative processes, public tenders, and credit applications.