Mexico: Tax amendments effective 1 January 2021 in Mexico City

Mexico: Tax amendments effective 1 January 2021

A decree amending tax provisions for Mexico City, effective 1 January 2021, includes the following tax measures:

  • Payroll tax notice regarding the subcontracting of personnel—a new obligation for individuals or legal entities that contract or subcontract services, even when the payment for remuneration for the work is made through another party
  • Reduction or discount of property tax when there is an advance payment of tax (10% discount if paid in January and 6% if paid in February)
  • Tax on tickets for admission to shows or events

Read a December 2020 report (Spanish) prepared by the KPMG member firm in Mexico

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