Mexico’s Tax Administration Service (SAT) launched the 2026 Fiscal Regularization Program on January 22, offering businesses a strategic opportunity to resolve outstanding tax obligations with unprecedented penalty relief.

Key Benefits at a Glance:

Up to 100% Penalty Waiver: The program eliminates up to 100% of fines, surcharges, and enforcement expenses on federal tax obligations from 2024 and earlier years. For tax credits consisting exclusively of fines, reductions can reach 90% of the total amount.

Expanded Eligibility: The income threshold increased dramatically from MXN $35 million in 2025 to MXN $300 million in 2026, making the program accessible to mid-sized and larger enterprises across all sectors.

Automatic Collection Suspension: Filing an application immediately suspends administrative execution proceedings without requiring you to post a guarantee, providing instant relief from collection pressure.

Flexible Payment Options: For finalized tax credits, businesses can request payment in up to six monthly installments, with the final payment due before November 30, 2026.

Who Can Participate?

The program covers businesses with total revenues up to MXN $300 million in fiscal year 2024 that have federal tax obligations, customs violations, or foreign trade penalties. However, companies that benefited from the 2025 regularization program, have tax fraud convictions, or appear on certain SAT blacklists are excluded.

Three Application Scenarios

Scenario 1 – Self-Determined Omissions: If you’ve identified unpaid taxes from voluntary internal reviews, file corrective declarations and pay only the principal amount plus updates. The stimulus waives all surcharges. Deadline: December 31, 2026.

Scenario 2 – Active Audits: Companies currently under SAT review can self-correct detected irregularities before the formal assessment is issued. Complete corrections before December 31, 2026 to access full benefits.

Scenario 3 – Finalized Tax Credits: For established tax debts, apply by October 31, 2026. Pay within 15 days of receiving authorization or request installments. Must withdraw from any legal challenges.

Real Impact: Sample Calculation

Consider an IMMEX company that failed to return temporarily imported goods on time and was discovered by SAT during an audit. Scenario A shows the calculation if the authorities issue a tax credit, while scenario B shows the benefit if Mexico’s 2026 Tax Regularization Program is applied.

Why Act Now?

Avoid Escalating Costs: The monthly surcharge rate increased to 2.07% in 2026, representing a 41% increase from previous rates. Delaying action means accumulating more penalties.

Enhanced Enforcement Ahead: Mexico’s 2026 tax reform strengthens SAT’s audit capabilities and enforcement powers. Cleaning up historical issues now positions your company favorably under the stricter compliance environment.

Strategic Advantage: Regularization is faster and less costly than litigation. Companies that act decisively can resolve disputes, improve their compliance standing, and reduce the administrative burden.

Important Conditions

The regularization benefit is not taxable income and cannot be refunded, deducted, or offset. Payment must be in cash—no in-kind payments or offsets are permitted. The tax authority retains full verification powers, and non-compliance with any program requirement results in immediate loss of benefits and resumption of normal collection procedures with full penalties.

Next Steps for Your Business

1. Conduct Internal Review: Assess your tax position for 2024 and prior years to identify potential liabilities
2. Calculate Benefits: Compare standard penalty amounts against regularization savings
3. Consult Tax Advisors: Engage qualified professionals to develop your application strategy
4. Prepare Documentation: Gather all necessary records and supporting materials
5. Submit Application: File before the applicable deadline for your scenario
6. Execute Payment: Complete payments within specified timeframes to secure benefits

The Bottom Line

Mexico’s 2026 Tax Regularization Program offers a rare opportunity to achieve compliance under exceptionally favorable terms. With penalty waivers reaching 100%, expanded eligibility to MXN $300 million in revenues, and flexible payment options, as the program provides significant financial relief while helping companies establish clean compliance records.

However, these benefits are strictly time-limited and conditional. Companies must act promptly to assess eligibility, prepare applications, and meet critical deadlines. Missing deadlines or failing to comply with program requirements eliminates all benefits and triggers full collection of original obligations plus penalties.

For businesses with tax contingencies from 2024 or earlier, this program represents a strategic window to resolve issues, reduce financial exposure, and position for success under Mexico’s evolving tax framework. The question isn’t whether to participate—it’s how quickly you can prepare and submit your application.