Mexico Fiscal Calendar 2026: Every Tax Deadline Your Business Needs to Know

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Staying compliant in Mexico means tracking dozens of overlapping deadlines — ISR, IVA, IMSS, INFONAVIT, CFDI, and annual declarations. Missing one can mean penalties and audit exposure. This guide consolidates every key fiscal deadline for 2026, month by month, so your business never misses a beat.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Always confirm dates with a certified Mexican accountant. JJ Associates provides professional accounting and legal support for businesses in Latin America.

JANUARY 2026

New minimum wage and UMA values take effect. File December obligations across every tax category.

January 1

1. 2026 minimum wage enters into force
2. 2026 UMI value effective

January 6

1. Submit electronic accounting records — corporations (December)

January 7

1. File employee salary modification notices with IMSS (November–December)

January 8

1. Submit electronic accounting records — individuals (December)

January 10

1. Deadline to issue CFDI with payment complement for December invoices

January 19

1. Pay IMSS employer-employee contributions (December)
2. File ISR provisional payments (December)
3. Declare withheld ISR and IVA (December)
4. File definitive IVA payment (December)
5. File definitive IEPS payment (December)
6. File ISN payroll tax declaration (December)
7. File notice of Vulnerable Activities (December)
8. Pay INFONAVIT employer contributions (November–December)
9. Deadline to file REPSE declaration (September–December)

January 24

1. International Learning Day

January 31

1. DIOT — informative declaration of operations with third parties
2. Deadline to issue withholding certificates and payment information receipts

FEBRUARY 2026

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February 1

1. New UMA (Unidad de Medida y Actualización) value enters into force

February 6

1. Submit electronic accounting records — corporations (January)

February 10

1. Submit electronic accounting records — individuals (January)
2. CFDI payment complement deadline for January invoices

February 14

1. Optional: informative declaration of employment subsidy for 2026
2. Issue CFDI and certificate for travel expense reimbursements paid in 2025
3. Informative declaration of contributions to savings funds and cajas de ahorro (2025)

February 17

1. Pay IMSS contributions (January)
2. File ISR provisional payments (January)
3. Declare withheld ISR and IVA (January)
4. File definitive IVA, IEPS and ISN (January)
5. File notice of Vulnerable Activities (January)

February 24

1. Flag Day

February 28

1. Annual tax return — non-profit corporations (2025)
2. ⚠️ Deadline for annual ISR adjustment on wages and salaries (2025)
3. Correct and cancel errors in payroll CFDI for fiscal year 2025
4. Annual declaration of workplace accident risk premium (2025)
5. DIOT — January period
6. Informative declaration of relevant operations

MARCH 2026

March is the most critical month of the fiscal year the annual corporate return for 2025 is due March 31.

March 5

1. Submit electronic accounting records — corporations (February)
2. Family Day

March 7

1. Submit electronic accounting records — individuals (February)
2. IMSS salary modification notices (January–February)

March 8

1. International Women's Day

March 10

1. CFDI payment complement deadline for February invoices

March 16

1. Official holiday — Benito Juárez birthday commemoration

March 17

1. Pay IMSS contributions (February)
2. File ISR provisional payments (February)
3. Declare withheld ISR and IVA (February)
4. File definitive IVA, IEPS and ISN (February)
5. File notice of Vulnerable Activities (February)
6. Pay INFONAVIT employer contributions (January–February)

March 21

1. Natalicio de Benito Juárez

March 31 ⭐CRITICAL

1. ⚠️ Annual corporate tax return — general regime corporations (2025) — DO NOT MISS
2. DIOT — February period
3. Deadline to correct income and payroll CFDI for 2025
4. ISSIF — Tax Situation Informative Declaration
5. Declaration of foreign shareholders and partners

APRIL 2026

The annual personal income tax return for 2025 is due April 30 — critical for all individuals and freelancers.

April 3

1. Submit electronic accounting records — corporations (March)

April 7

1. Submit electronic accounting records — individuals (March)
2. Submit adjusted trial balance (balanza de comprobación)

April 10

1. CFDI payment complement deadline for March invoices

April 17

1. Quarterly foreign investment update notice (A–J companies)

April 18

1. Pay IMSS contributions (March)
2. File ISR provisional payments (March)
3. Declare withheld ISR and IVA (March)
4. File definitive IVA, IEPS and ISN (March)
5. File notice of Vulnerable Activities (March)

April 30 ⭐ CRITICAL

1. ⚠️ Annual return — individuals (personas físicas) for fiscal year 2025
2. DIOT — March period
3. Foreign investment notice (A–J companies)
4. Notice of IMSS audit intent (dictamen)

MAY 2026

May includes the mandatory PTU profit-sharing payment to employees significant penalties apply for non-compliance.

May 1

1. Labor Day — official holiday

May 6

1. Submit electronic accounting records — corporations (April)

May 8

1. Submit electronic accounting records — individuals (April)
2. IMSS salary modification notices (March–April)

May 10

1. Mother's Day
2. CFDI payment complement deadline for April invoices

May 15

1. File IMSS fiscal audit report (dictamen) for 2025

May 18

1. Pay IMSS contributions (April)
2. File ISR provisional payments (April)
3. File definitive IVA, IEPS and ISN (April)
4. File notice of Vulnerable Activities (April)
5. Pay INFONAVIT employer contributions (March–April)
6. Deadline to file REPSE declaration (January–April)

May 20

1. HR Professionals Day

May 30 ⭐ HIGH PRIORITY

1. ⚠️ PTU — mandatory profit-sharing payment to employees
2. DIOT — April period
3. Informative declaration of transfer pricing
4. Annual foreign trade report
5. Informative declaration of relevant operations
6. Foreign investment notice (K–Z companies)

JUNE 2026

Standard monthly compliance month, plus the maquiladora informative declaration at month-end.

June 4

1. Submit electronic accounting records — corporations (May)

June 6

1. Submit electronic accounting records — individuals (May)

June 10

1. CFDI payment complement deadline for May invoices

June 17

1. Pay IMSS contributions (May)
2. File ISR provisional payments (May)
3. Declare withheld ISR and IVA (May)
4. File definitive IVA, IEPS and ISN (May)
5. File notice of Vulnerable Activities (May)

June 30

1. DIOT — May period
2. Informative declaration for manufacturing, maquiladora and export services companies

JULY 2026

Q2 foreign investment update due mid-month alongside standard monthly obligations.

July 3

1. Submit electronic accounting records — corporations (June)

July 7

1. Submit electronic accounting records — individuals (June)
2. IMSS salary modification notices (May–June)

July 10

1. CFDI payment complement deadline for June invoices

July 14

1. Quarterly foreign investment update notice (Q2)

July 17

1. Pay IMSS contributions (June)
2. File ISR provisional payments (June)
3. Declare withheld ISR and IVA (June)
4. File definitive IVA, IEPS and ISN (June)
5. File notice of Vulnerable Activities (June)
6. Pay INFONAVIT employer contributions (May–June)

July 31

1. DIOT — June period

AUGUST 2026

Standard monthly compliance. Note the end-of-month relevant operations informative filing.

August 5

1. Submit electronic accounting records — corporations (July)

August 7

1. Submit electronic accounting records — individuals (July)

August 10

1. CFDI payment complement deadline for July invoices

August 17

1. Pay IMSS contributions (July)
2. File ISR provisional payments (July)
3. Declare withheld ISR and IVA (July)
4. File definitive IVA, IEPS and ISN (July)
5. File notice of Vulnerable Activities (July)

August 29

1. DIOT — July period
2. Informative declaration of relevant operations

SEPTEMBER 2026

Independence month includes the critical IMSS dictamen and related-party transactions declaration.

September 3

1. Submit electronic accounting records — corporations (August)

September 5

1. Submit electronic accounting records — individuals (August)
2. IMSS salary modification notices (July–August)

September 10

1. CFDI payment complement deadline for August invoices

September 16

1. Official holiday — Independence Day

September 17

1. Pay IMSS contributions (August)
2. File ISR provisional payments (August)
3. Declare withheld ISR and IVA (August)
4. File definitive IVA, IEPS and ISN (August)
5. File notice of Vulnerable Activities (August)
6. Pay INFONAVIT employer contributions (July–August)
7. Deadline to file REPSE declaration (May–August)

September 30

1. DIOT — August period
2. ⚠️ Informative declaration of related-party transactions (2025)
3. Deadline to file IMSS audit report (dictamen)

OCTOBER 2026

Q3 foreign investment update and INFONAVIT dictamen due at month-end.

October 3

1. Submit electronic accounting records — corporations (September)

October 7

1. Submit electronic accounting records — individuals (September)

October 10

1. CFDI payment complement deadline for September invoices
2. World Mental Health Day

October 15

1. Quarterly foreign investment update notice (Q3)

October 19

1. Pay IMSS contributions (September)
2. File ISR provisional payments (September)
3. Declare withheld ISR and IVA (September)
4. File definitive IVA, IEPS and ISN (September)
5. File notice of Vulnerable Activities (September)

October 30

1. Deadline to file INFONAVIT audit report (dictamen)

October 31

1. DIOT — September period

NOVEMBER 2026

Standard monthly obligations. Begin preparing year-end close and the December aguinaldo.

November 1

1. Day of the Dead

November 5

1. Submit electronic accounting records — corporations (October)

November 7

1. Submit electronic accounting records — individuals (October)
2. IMSS salary modification notices (September–October)

November 10

1. CFDI payment complement deadline for October invoices

November 16

1. Official holiday — Revolution Day commemoration

November 17

1. Pay IMSS contributions (October)
2. File ISR provisional payments (October)
3. Declare withheld ISR and IVA (October)
4. File definitive IVA, IEPS and ISN (October)
5. File notice of Vulnerable Activities (October)
6. Pay INFONAVIT employer contributions (September–October)

November 20

1. Revolution Day anniversary

November 28

1. DIOT — October period

DECEMBER 2026

Year-end: accounting close, final ISR payment, aguinaldo, and documentation prep for the 2026 annual return.

December 3

1. Submit electronic accounting records corporations (November)

December 5

1. Submit electronic accounting records individuals (November)

December 10

1. CFDI payment complement deadline for November invoices

December 17

1. Pay IMSS contributions (November)
2. File ISR provisional payments (November)
3. Declare withheld ISR and IVA (November)
4. File definitive IVA, IEPS and ISN (November)
5. File notice of Vulnerable Activities (November)
6. ISR provisional payment — corporations

December 20 ⭐ HIGH PRIORITY

1. ⚠️ Mandatory aguinaldo (Christmas bonus) payment to all employees — minimum 15 days of salary

December 25

1. Christmas official holiday

December 31 ⭐ CRITICAL

1. DIOT November period
2. ⚠️ Deadline for annual payroll ISR adjustment calculation
3. ⚠️ Final annual ISR payment — corporations (definitive)

close: prepare documentation for the 2026 annual return (due March 2027)

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FREQUENTLY ASKED QUESTIONS

What is the most important tax deadline in Mexico in 2026?

‍March 31, 2026 — the annual corporate tax return (Declaración Anual) for corporations covering fiscal year 2025. Missing it triggers automatic SAT surcharges and penalties.

When must businesses pay IMSS contributions?

‍Monthly, around the 17th of the following month. For example, January IMSS payments are due by February 17. INFONAVIT contributions are paid bimonthly.

What is the DIOT declaration?

‍The DIOT (Declaración Informativa de Operaciones con Terceros) is a monthly informational return reporting VAT-related transactions with third parties, generally due at month-end.

When is the annual personal income tax return due?

‍April 30, 2026, for individuals (personas físicas), freelancers, and self-employed persons for fiscal year 2025.

What is PTU and when does it need to be paid?

‍PTU (Participación de los Trabajadores en las Utilidades) is a mandatory profit-sharing payment equal to 10% of taxable income, due to employees by May 30, 2026.

What is the aguinaldo and when must it be paid?

‍A mandatory Christmas bonus, at least 15 days of salary per employee, due by December 20, 2026 under the Federal Labor Law (LFT).

Does JJ Associates offer accounting services for companies in Mexico?

‍Yes. JJ Associates provides full legal and accounting services across Latin America bookkeeping, ISR/IVA filings, CFDI compliance, payroll, IMSS/INFONAVIT payments, and annual returns.

How JJ Assoctes can help?

Navigating Mexico's compliance calendar is complex — especially for foreign companies expanding into Latin America. JJ Associates provides end-to-end support so you stay compliant and focus on growth.

Our services include:

💼 Company Formation Set up your legal entity in Mexico and across Latin America

⚖️ Legal & Accounting Services Monthly bookkeeping, tax filings, and legal advisory

🏦 Bank Account Opening Personal and corporate banking solutions across the region

🏡 Residency & Citizenship Temporary and permanent residency across Latin America

👥 EOR & Corporate Services Hire local talent without a legal entity

Ready to operate in Latin America with full confidence? Contact JJ Associates today.

✉️ info@jj-associate.com

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© 2026 JJ Associates | All rights reserved. This article is for informational purposes only and does not constitute legal or tax advice.

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