Mexico: Dictamen Fiscal 2025 Deadline – 15 May 2026 for Obligated Entities

Companies obligated to file a tax dictamen (dictamen fiscal) for fiscal year 2025 must submit by 15 May 2026 – within the current lookahead window. The 30 April 2026 individual ISR annual return (Declaración Anual Personas Físicas) deadline has just passed; payroll teams should now run an arrears audit on any employees whose CFDI nómina contained errors that prevented timely individual filing.

Effective Date

• 15 May 2026

Published

• Resolución Miscelánea Fiscal 2026 (DOF, 28 December 2025)

Key Points

• Personas físicas annual ISR return: 30 April 2026 deadline now passed.
• Dictamen fiscal 2025 deadline: 15 May 2026 (obligated entities).
• ISR rates per Anexo 8 of RMF 2026 (DOF, 28 December 2025).
• Minimum wage 1 Jan 2026: MXN 315.04/day (General Zone); MXN 440.87/day (Northern Border ZLFN).
• UMA updated 1 Feb 2026 – drives IMSS max SBC (25 UMA/day) and INFONAVIT calculations.
• Employer Article 97 LISR annual reconciliation should be already complete; verify CFDI nómina accuracy.

Payroll action

• Run an arrears audit on FY2025 CFDI nómina – fix any errors to avoid blocking employee individual returns.
• If obligated to file a dictamen fiscal: confirm CPA filing readiness and submit via SAT portal by 15 May 2026.
• Verify the new RMF 2026 ISR tables (Anexo 8, DOF 28 Dec 2025) are loaded in payroll.
• Confirm IMSS SBC for all employees meets the post-1 February 2026 UMA-based maximum (25 UMA/day) and minimum wage floor.
• Ensure CONASAMI 1 January 2026 wages have cascaded to Aguinaldo, vacation premium, severance, and PTU calculations.

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