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Mexico: Payroll tax relief, restaurants in Mexico City (COVID-19)

Mexico: Payroll tax relief, restaurants in Mexico City

Certain restaurant businesses in Mexico City are eligible for payroll tax relief—a measure in response to the economic effects of the coronavirus (COVID-19) pandemic.


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A resolution provides relief from 100% of the payroll tax during January 2021 for eligible restaurants that:

  • Demonstrate in their January 2021 monthly declaration that they retained or increased their workforce when compared against the number of workers declared in December 2020, and
  • Provide restaurant services even if not their main activity, as long as they offer for sale food prepared for consumption on the premises (the payroll tax relief applies exclusively to employees who work within the restaurant service)

The related payroll tax return must be timely filed during the period 1 - 17 February 2021.

Read a February 2021 report (Spanish) prepared by the KPMG member firm in Mexico

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