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Owe Mexico's SAT? You have until October 31 to request up to 100% relief on fines and surcharges

The 2026 Tax Regularization Program remains open to individuals and businesses with up to 300 million pesos in 2024 income; those wanting to pay in two installments must apply by October 15.

Mexico's Tax Administration Service office

Individuals and businesses with federal tax debts have until October 31, 2026 to apply for Mexico's 2026 Tax Regularization Program, which can reduce up to 100% of fines, surcharges and collection costs, the Tax Administration Service (SAT) said on October 7 in its informational note 25.

The nearest key date is October 15: according to the SAT, only applicants who file by that day can opt for payment in two installments. Applications remain open until the end of the month, but without that option.

Who qualifies

According to the SAT, the program is aimed at taxpayers whose total income in fiscal year 2024 did not exceed 300 million pesos and who fall into one of these situations:

  • Having federal tax debts or undetermined compensatory duties.
  • Being under a tax audit.
  • Having final tax liabilities determined by the SAT or Mexico's National Customs Agency (ANAM).

The benefit covers debts from fiscal year 2024 or earlier, including own, withheld or transferred taxes and compensatory duties; fines for tax, customs and foreign-trade violations; fines for non-payment-related breaches; and aggravated fines.

How to apply

The SAT lists two options:

  1. Online at sat.gob.mx, by submitting a free-form request through Mi portal, which requires your RFC (tax ID) and password.
  2. In person at any SAT office.

What it means for you in Cancún

In a city whose economy leans heavily on small businesses, vacation rentals, tourism services and freelance work, late returns or fines for minor omissions are common. The 300-million-peso income cap covers virtually all individuals and most micro, small and medium-sized businesses.

Before applying, it's worth:

  • Checking your status in Mi portal or downloading your compliance opinion (Opinión de cumplimiento) to see whether you have tax liabilities or missing returns.
  • Making sure your password works; if it's lost or expired, renewing it may require an in-person visit, so don't leave it for the last week.
  • Gathering details of the debt (liability number, tax year, concept) if you've already received a notice.
  • Considering advice from an accountant if you're under audit, since the program also covers that case.

If you want to pay in two installments, the real window is much shorter: eight days from today. For everyone else, applications close October 31.

The reduction of fines and surcharges does not erase the underlying tax: taxpayers must still pay the tax owed to become compliant.

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