Mexico tax calendar 2026: return and payment dates
In Mexico the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 30 April 2027 (tax year 2026).
For a private investor who is tax resident in Mexico and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 30 April 2027Tax return due — for tax year 2026 (in 186 days).
- 30 April 2027Tax payment due — for tax year 2026 (in 186 days).
Return deadline, in full
Annual return during April of the following year (Art. 150 LISR): by 30 April 2027 for tax year 2026. The Art. 129 10% declaration is filed together with the annual return.Payment deadline, in full
10% Art. 129 tax and annual balance paid with the April annual return. The additional 10% on foreign dividends is due by the 17th of the month following receipt.
Where to file and pay
Returns and payments go through the tax authority. Its own website: SAT, the tax administration service — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Mexico runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Mexico is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Mexico.
The next tax payment deadline on record for Mexico is 30 April 2027 (tax year 2026). Returns and payments go through the tax authority: SAT, the tax administration service, www.sat.gob.mx. Allocaria files and pays nothing for you.
Who must file
Any net gain under Art. 129 must be declared with the annual return (Art. 129: 'deberán presentar declaración por las ganancias obtenidas'). Individuals whose total income, including exempt and definitively taxed income, exceeds MXN 500,000 must report all of it in the annual return (Art. 150). Foreign dividends trigger the monthly 10% payment.
Forms the tax authority names
- Declaración anual de personas físicas (Art. 150 LISR) - section for gains on sale of listed shares (Art. 129)
- Monthly payment of the additional 10% ISR on foreign dividends (Art. 142 fr. V)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Cámara de Diputados - Ley del Impuesto sobre la Renta (texto vigente, Arts. 129, 140, 142, 150, 152)
Official source · read 14 October 2026
- SAT - Anexo 7 de la Resolución Miscelánea Fiscal para 2026, criterio 37/ISR/N (acciones extranjeras cotizadas en el SIC, tasa 10%)
Official source · read 14 October 2026
- SAT - Resolución Miscelánea Fiscal para 2026 (DOF 28-12-2025), reglas 3.2.12, 3.15.9, 3.15.10
Official source · read 14 October 2026
- Cámara de Diputados - Código Fiscal de la Federación (Art. 20, exchange rate)
Official source · read 14 October 2026
- SOLTUM - Tratamiento fiscal de la enajenación de acciones extranjeras en el SIC
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Mexico: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Mexico. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.