This June 1 was published in the Official Gazette the Decree of Federal Law of Special Economic Zones, which will enter into force on 2 June.

Articles 8 and 13 of this document describe some of the facilities on taxation that will be granted to these areas, once the Federal Executive issued the corresponding Decree, among which are:


Value Added Tax (VAT)

  • Tax relief on goods entering these zones, as well as services that take advantage on them, when those activities are carried out by companies resident in Mexico affected at a rate of 0%.

If the goods entering the zone are from abroad, they should not be affected by the tax

  • Goods extraction from these areas for introduction to the rest of the country will be affected by the overall rate of pay.

If the goods are removed and sent abroad, such an operation will have no effect on VAT

  • Activities carried out within the areas shall not be considered liable to pay the tax and companies that conduct them, will not be considered taxpayers for such activities.


Income Tax (ISR)

  • Benefits with the objective of promoting productive investment, human capital formation and training of workers, so that job creation of high added value and the raising of salaries of workers employed will be boosted in the Zones



These grants will be temporary (minimum eight years) and, where applicable, the amount of the rebate or discount on the contributions shall be granted decreasingly over time. In addition the decree of the Federal Executive shall establish measures relating to the payment and procedures outlined in the tax laws.

The Federal Executive shall establish a customs procedure in these areas, governing the introduction and removal of foreign, domestic or nationalized goods, and establish facilities, requirements and controls for the introduction and removal of goods and implementation of activities within these areas.

This regime will be subject to the Customs Law and seek to promote the development, operation and functioning of the zones.