Within the framework of the Mexico Plan promoted by the government of President Claudia Sheinbaum Pardo, the Tax Administration Service (SAT) is implementing the Capital Repatriation Program to encourage, through tax incentives, the return of funds held abroad that can be invested in productive activities and job creation in the country.
This program, established in the Twenty-Fourth Transitory Article of the 2026 Federal Revenue Law, is aimed at individuals and legal entities residing in Mexico or abroad, with a permanent establishment in the national territory, who seek to repatriate funds held abroad.
Those who choose to access this mechanism and prove the legal origin of the funds, which must have been held abroad as of September 8, 2025, will be eligible for a preferential income tax (ISR) rate of 15 percent.
Furthermore, the funds must be invested in Mexico for three years, allocated to productive activities, job creation, payment of debts owed to the Federal Government, or investments through government bonds, among other purposes.
It should be noted that the repatriation or income must be made through transactions between credit institutions or brokerage firms established in Mexico and regulated by the National Banking and Securities Commission (CNBV), and entities established outside of Mexico.
This program is valid until December 31, 2026, and the funds repatriated or received during the first half of the year must be invested no later than the last day of that year. Investments repatriated or received during the second half of the year must be invested no later than June 30, 2027.
This tax authority provides the following email address for taxpayers to submit questions or information about the program: [email protected].
With these measures, the SAT supports the promotion of investments in our country to strengthen the economy and boost development for the benefit of the population.
Source: gob
