Mexico: Payroll and indirect tax measures (Nayarit)

Payroll tax, lodging tax, tax on sale of alcoholic beverages

Payroll tax, lodging tax, tax on sale of alcoholic beverages

The state government of Nayarit (a state in western Mexico, located along the Pacific Ocean) in December 2021 announced various tax measures included those concerning:

  • Payroll tax to be imposed at a rate of 3%
  • Lodging tax to be imposed at a rate of 5% (increased from 3% and phased in to 5% by 2023)
  • Tax on the sale of alcoholic beverages to be imposed at a rate of 4.5%

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

 

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