Blog & Resources
Guides, tax news and tips for doing business in Mexico.
Accountant in Monterrey 2026: PFAE, Nuevo León payroll tax and what differs in the ZMM from Mexico City
A developer in San Pedro Garza García billed $180,000 pesos monthly as PFAE without filing Nuevo León's ISN — he thought it was only a Mexico City tax. NL ISN is 2% monthly, filed with the NL Finance Secretariat, with its own platform. Eight months of non-compliance: $28,800 in ISN plus surcharges. Complete 2026 guide: ISN Nuevo León vs. CDMX, ZMM municipalities, PFAE for Monterrey freelancers and accounting cost comparison.
Accounting for companies in Mexico City 2026: payroll tax, land use and what SAT does not tell you
A Polanco firm operated 14 months paying ISR and VAT correctly without filing the ISN — the 3% monthly payroll tax collected by the Mexico City Treasury, not the federal SAT. Result: $187,000 pesos in avoidable debt, surcharges and fines. Complete 2026 guide: how to register for ISN, commercial predial CDMX, office land use compliance and in-house vs. outsourced accountant comparison.
PFAE 2026: complete guide to the Self-Employed Business Activity regime in Mexico
A software developer in Monterrey was automatically migrated from RESICO to PFAE after exceeding $3,500,000 annually. His first month under PFAE cost $47,000 pesos in additional ISR because expense CFDIs were not registered from January. Complete 2026 guide: utility coefficient, ISR rate table, PFAE vs RESICO comparison, authorized deductions and the 6 monthly obligations that cannot be skipped.
Dividend tax in Mexico 2026: CUFIN, pyramiding and 10% withholding explained plainly
A partner distributed $2,000,000 pesos without checking the CUFIN balance. Art. 10 LISR generated an additional ISR bill of $857,160 pesos nobody anticipated. Complete guide: CUFIN vs non-CUFIN, factor 1.4286, 10% withholding, dividends to foreign shareholders and errors SAT detects in audit.
How to dissolve a company in Mexico: steps, costs and alternatives in 2026
A business owner in Guadalajara paid $42,000 pesos to dissolve an SA de CV inactive for two years — when suspending activities would have sufficed for $0. The reverse problem also exists: suspending activities thinking it closes the company. Complete 2026 guide: three real routes to close a company, detailed cost breakdown, decision tree and what changes with foreign shareholders.
DIOT in Mexico: what it is, who must file it and how to do it on the new SAT 2026 platform
A company in Guadalajara operated six months without filing the DIOT thinking "issuing CFDIs was enough." Accumulated fines exceeded $150,000 pesos. The DIOT is not a duplicate of the VAT payment: it is the declaration that lets SAT cross-reference every peso of creditable VAT against an identified supplier. Complete guide: who is required, who is exempt, the 54 fields of the new SAT August 2026 platform and errors the system detects automatically.
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