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Jun 22, 2026 1 min read

Mexico: Annual ISR DAA & Dictamen Fiscal Deadlines Passed: Verification Window

Both major Mexico April–May 2026 deadlines have passed: the 30 April individual ISR return (32 days past) and the 15 May dictamen fiscal (17 days past). Payroll teams should now confirm filings completed and CFDI nómina is clean. CONASAMI minimum wage and 1 February 2026 UMA update remain in force.

Effective Date

Published Date

Impact

  • The annual ISR return for personas físicas (30 April) and dictamen fiscal 2025 (15 May) deadlines have both passed. Verify that any obligated dictamen filings were completed via SAT portal, and that FY2025 CFDI nómina is free of defects that could block employee individual returns. The CONASAMI 2026 minimum wage (MXN 315.04/day General Zone; MXN 440.87/day ZLFN) remains in force; UMA value updated 1 February 2026 drives IMSS maximum SBC (25 UMA/day), INFONAVIT, and benefit caps.

Payroll action

SAT

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