SAT offers up to 100% off fines and surcharges until October 31: what a small taxpayer in Cancún should know

Mexico's Tax Administration Service (SAT) is keeping its 2026 Fiscal Regularization Program open through October 31. The program lets individuals and companies with annual income up to 300 million pesos in fiscal year 2024 settle overdue taxes with discounts of up to 100% on fines, surcharges and enforcement costs. The waiver only applies to penalties and accessory charges: the original tax amount, adjusted for inflation, must still be paid.

According to SAT figures, as of July 16 the program had already benefited more than 36,000 taxpayers —25,410 individuals and 10,775 companies— and reduced sanctions by 5.739 billion pesos, while recovering 5.969 billion pesos for public finances.

Why it matters for a small taxpayer in Cancún

Cancún has a large pool of taxpayers who fit the program's profile: businesses across SM 20, 21, 22 and 25, tourist service providers, self-employed professionals, restaurant owners and Hotel Zone landlords. For any of them dragging an income-tax or VAT debt whose penalties already exceed the original amount, this scheme may be the cheapest way to clear the record before the fiscal year closes.

Requirements and how to apply

• The debt can date back to prior years; both authority-determined credits and self-determined ones qualify.
• It does not apply to taxpayers who already benefited from prior general amnesty programs.
• Applications are filed as a clarification case on the SAT Portal (sat.gob.mx) or in person by appointment.
• Payment can be split into up to six installments, provided the last one is paid by November 30, 2026.
• When the credit consists exclusively of fines, the maximum reduction drops to 90%.

A practical checklist before applying

Before opening the clarification case it is worth downloading your compliance opinion and tax-credit statement from the portal, checking that the figures match your own bookkeeping and, when in doubt, consulting an accountant or the nearest tax orientation module in the city. The program has a fixed deadline and appointments tend to fill up in the final weeks.