Mexico
MEX·Americas
Official Tax Sources
Unique / Country-Specific Tax
RESICO (simplified SME); IEPS excise; Plataformas digitales
Source: sat.gob.mxNotes
SAT Mexico
Regional Tax Variations (32)
Aguascalientes
Payroll Tax 2%
Impuesto sobre Nóminas (ISN) 2%
Automotive; electrics
Baja California
Payroll Tax 2.5%; IMMEX maquiladoras
ISN 2.5%; maquiladora proximity to USA
Tijuana border; manufacturing corridor
Baja California Sur
Payroll Tax 2%; tourism
ISN 2%
Los Cabos tourism
Campeche
Payroll Tax 2%; oil royalty sharing
ISN 2%; oil production
PEMEX offshore oil
Chiapas
Payroll Tax 2%; coffee and timber
ISN 2%; agricultural state
Poorest state; Zapatista history
Chihuahua
Payroll Tax 3%; largest state; Ciudad Juárez maquilas
ISN 3%; maquiladora hub
US border; manufacturing
Mexico City (CDMX)
Payroll Tax 3%; Tenencia vehicle tax; predial (property) tax
ISN 3%; Tenencia vehicular; predial
Finanzas CDMX; largest city
Coahuila
Payroll Tax 2%; IMMEX
ISN 2%; steel industry; AHMSA
Steel; coal mining
Colima
Payroll Tax 2%
ISN 2%; port of Manzanillo
Smallest state; port trade
Durango
Payroll Tax 2%; mining royalty
ISN 2%; mining and forestry
Silver mining; timber
Guanajuato
Payroll Tax 1.8% lowest in MX; automotive
ISN 1.8% – competitive; automotive Bajío
Bajío automotive cluster; León shoes
Guerrero
Payroll Tax 2%; tourism
ISN 2%; tourism Acapulco
Security issues; Acapulco hurricane damage
Hidalgo
Payroll Tax 2%; Tula refinery
ISN 2%; mining and petroleum
Pachuca mining; refinery
Jalisco
Payroll Tax 2.5%; Silicon Valley of Mexico
ISN 2.5%; tech hub Guadalajara
Guadalajara = tech hub; tequila
State of Mexico (Edomex)
Payroll Tax 3%; ISAI
ISN 3%; largest population
Most populated state; CDMX metro area
Michoacán
Payroll Tax 2%; avocado export levy
ISN 2%; avocado state
Avocado capital of world
Morelos
Payroll Tax 2%
ISN 2%; near CDMX
Flower growing; UNAM campus
Nayarit
Payroll Tax 2%; Riviera Nayarit tourism
ISN 2%; coastal tourism
Tourism development
Nuevo León
Payroll Tax 3%; ISAI property transfer; Monterrey
ISN 3%; Monterrey industrial hub
Tesorería NL; richest state per capita
Oaxaca
Payroll Tax 2%; wind energy royalties
ISN 2%; indigenous commerce
Isthmus wind farms; crafts
Puebla
Payroll Tax 2%; IMMEX
ISN 2%; auto industry VW
Volkswagen plant; textile maquilas
Querétaro
Payroll Tax 2%; aerospace incentives
ISN 2%; aerospace cluster
Bombardier; aeronautics hub
Quintana Roo
Payroll Tax 2.5%; hotel tax
ISN 2.5%; Cancún tourism
Cancún–Riviera Maya; tourism dominant
San Luis Potosí
Payroll Tax 2%; IMMEX
ISN 2%; automotive; BMW plant
BMW, General Motors; mining
Sinaloa
Payroll Tax 2%
ISN 2%; agri and fishing
Tomato and shrimp exports
Sonora
Payroll Tax 2.5%; copper mining
ISN 2.5%; mining; US border
Grupo Mexico; maquiladoras
Tabasco
Payroll Tax 2%; petroleum royalties
ISN 2%; PEMEX HQ state
PEMEX operations base
Tamaulipas
Payroll Tax 2.5%; IMMEX; border
ISN 2.5%; border maquilas
Matamoros/Reynosa manufacturing
Tlaxcala
Payroll Tax 2%
ISN 2%; smallest non-island state
Textile and small manufacturing
Veracruz
Payroll Tax 2.5%; oil industry levies
ISN 2.5%; oil port state
Major port; vanilla; oil
Yucatán
Payroll Tax 2%; henequen/agave
ISN 2%; Mérida tech growth
Mérida smart city growth
Zacatecas
Payroll Tax 2%; silver and zinc mining
ISN 2%; silver mining
World's largest silver producer historically
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Aguascalientes | Impuesto sobre Nóminas (ISN) 2% | Payroll Tax 2% | Automotive; electrics |
| Baja California | ISN 2.5%; maquiladora proximity to USA | Payroll Tax 2.5%; IMMEX maquiladoras | Tijuana border; manufacturing corridor |
| Baja California Sur | ISN 2% | Payroll Tax 2%; tourism | Los Cabos tourism |
| Campeche | ISN 2%; oil production | Payroll Tax 2%; oil royalty sharing | PEMEX offshore oil |
| Chiapas | ISN 2%; agricultural state | Payroll Tax 2%; coffee and timber | Poorest state; Zapatista history |
| Chihuahua | ISN 3%; maquiladora hub | Payroll Tax 3%; largest state; Ciudad Juárez maquilas | US border; manufacturing |
| Mexico City (CDMX) | ISN 3%; Tenencia vehicular; predial | Payroll Tax 3%; Tenencia vehicle tax; predial (property) tax | Finanzas CDMX; largest city |
| Coahuila | ISN 2%; steel industry; AHMSA | Payroll Tax 2%; IMMEX | Steel; coal mining |
| Colima | ISN 2%; port of Manzanillo | Payroll Tax 2% | Smallest state; port trade |
| Durango | ISN 2%; mining and forestry | Payroll Tax 2%; mining royalty | Silver mining; timber |
| Guanajuato | ISN 1.8% – competitive; automotive Bajío | Payroll Tax 1.8% lowest in MX; automotive | Bajío automotive cluster; León shoes |
| Guerrero | ISN 2%; tourism Acapulco | Payroll Tax 2%; tourism | Security issues; Acapulco hurricane damage |
| Hidalgo | ISN 2%; mining and petroleum | Payroll Tax 2%; Tula refinery | Pachuca mining; refinery |
| Jalisco | ISN 2.5%; tech hub Guadalajara | Payroll Tax 2.5%; Silicon Valley of Mexico | Guadalajara = tech hub; tequila |
| State of Mexico (Edomex) | ISN 3%; largest population | Payroll Tax 3%; ISAI | Most populated state; CDMX metro area |
| Michoacán | ISN 2%; avocado state | Payroll Tax 2%; avocado export levy | Avocado capital of world |
| Morelos | ISN 2%; near CDMX | Payroll Tax 2% | Flower growing; UNAM campus |
| Nayarit | ISN 2%; coastal tourism | Payroll Tax 2%; Riviera Nayarit tourism | Tourism development |
| Nuevo León | ISN 3%; Monterrey industrial hub | Payroll Tax 3%; ISAI property transfer; Monterrey | Tesorería NL; richest state per capita |
| Oaxaca | ISN 2%; indigenous commerce | Payroll Tax 2%; wind energy royalties | Isthmus wind farms; crafts |
| Puebla | ISN 2%; auto industry VW | Payroll Tax 2%; IMMEX | Volkswagen plant; textile maquilas |
| Querétaro | ISN 2%; aerospace cluster | Payroll Tax 2%; aerospace incentives | Bombardier; aeronautics hub |
| Quintana Roo | ISN 2.5%; Cancún tourism | Payroll Tax 2.5%; hotel tax | Cancún–Riviera Maya; tourism dominant |
| San Luis Potosí | ISN 2%; automotive; BMW plant | Payroll Tax 2%; IMMEX | BMW, General Motors; mining |
| Sinaloa | ISN 2%; agri and fishing | Payroll Tax 2% | Tomato and shrimp exports |
| Sonora | ISN 2.5%; mining; US border | Payroll Tax 2.5%; copper mining | Grupo Mexico; maquiladoras |
| Tabasco | ISN 2%; PEMEX HQ state | Payroll Tax 2%; petroleum royalties | PEMEX operations base |
| Tamaulipas | ISN 2.5%; border maquilas | Payroll Tax 2.5%; IMMEX; border | Matamoros/Reynosa manufacturing |
| Tlaxcala | ISN 2%; smallest non-island state | Payroll Tax 2% | Textile and small manufacturing |
| Veracruz | ISN 2.5%; oil port state | Payroll Tax 2.5%; oil industry levies | Major port; vanilla; oil |
| Yucatán | ISN 2%; Mérida tech growth | Payroll Tax 2%; henequen/agave | Mérida smart city growth |
| Zacatecas | ISN 2%; silver mining | Payroll Tax 2%; silver and zinc mining | World's largest silver producer historically |