Freshness tracker · MXMexico

Nearshoring accelerated-depreciation tax incentives continue

In force Taxation

The October 2023 presidential decree providing accelerated depreciation and a 25% tax deduction for worker-training investments for companies in 10 priority export-oriented sectors (automotive, electronics, medical devices, aerospace, etc.) continues through 2025. A key pillar of Mexico's nearshoring strategy; regularly extended pending structural review.

Who it affects

Foreign-owned manufacturing entities establishing in Mexico.

Sources

Primary: Servicio de Administración Tributaria (SAT) ↗

Corroborating: Diario Oficial de la Federación ↗

Verified 2026-04-19 · methodology · report a correction