Mexico: Tax proposal to promote employment (Quintana Roo state)

Mexico: Tax proposal to promote employment

A proposal intended to promote employment in the state of Quintana Roo (the state located on the Yucatán Peninsula) is pending consideration by the state legislature.


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As proposed, an additional tax at a rate of 0.35% would be paid together with the payroll tax. However, there would be a 100% subsidy regarding payment of this additional tax by individuals, corporations, and others if they remit the payroll tax without the intervention of a third-party provider of personnel services.

If approved, this provision would be effective 1 January 2021.

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

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