Mexico Extends 2025 Tax Relief for Transport, Primary Sectors

Mexico’s SHCP renewed administrative and documentation relief for selected sectors during fiscal year 2025. Covering primary activities and several road transport segments, the measure preserves streamlined income tax (ISR) withholding for certain transport workers and eventual field laborers, with updated daily limits, including differentiated thresholds for the Northern Border Free Zone. 

Mexico’s Ministry of Finance and Public Credit (SHCP) has renewed administrative and documentation relief for selected economic sectors during fiscal year 2025. The measure is designed to simplify compliance by keeping long-running facilitation rules for taxpayers that operate in the primary economy and in several branches of road transport, where day-to-day operations often involve dispersed activity, high transaction volumes, and intensive use of labor and fuel.

The resolution, published in the Official Gazette (DOF) a new “Resolution on administrative simplifications,” entered into force on Feb. 18, 2025, the day after publication and remains in effect through Dec. 31, 2025, while its benefits are applicable for the full 2025 fiscal year.

The 2025 resolution is structured in four titles, each covering a defined sector:  

• Primary Sectors

• Federal Road Freight Transport

• Intercity Passenger and Tourism Transport

• Materials Hauling and Urban/Suburban Passenger Transport

The resolution targets segments where operational realities can make strict, transaction-by-transaction substantiation difficult, and where the government has historically used administrative facilities as a compliance bridge.

While the resolution largely continues prior-year benefits rather than introducing a full redesign, several provisions stand out for taxpayers in the covered sectors.

1. Withholding relief for certain transport workers

For specific road transport activities, the resolution maintains an approach that allows employers to withhold income tax (ISR) using a simplified mechanism for certain worker categories such as operators and related roles, instead of applying standard payroll-style mechanics in every case.

This can help transport companies manage highly variable trip patterns, per-trip payment structures, and multiple job classifications that complicate payroll administration. Keeping a simplified withholding pathway reduces friction in meeting ISR obligations and lowers the risk of inconsistent treatment across similar roles.

2. Primary-sector ISR withholding with updated daily limits

For eventual field workers in the primary sector, the resolution keeps a simplified ISR withholding rate and sets daily payment thresholds that must not be exceeded for the facility to apply. In 2025, the daily limit referenced for the Northern Border Free Zone differs from the limit for the rest of the country, reflecting ongoing differentiated economic conditions in the border region.

INDETEC’s review of the 2025 resolution notes that one of the identified updates versus 2024 is an adjustment to the daily salary limit used for this benefit in the Northern Border Free Zone and nationwide.

3. Documentation and substantiation flexibility

A central theme of the resolution is facilidades de comprobación (verification facilities), which aim to provide relief in how taxpayers substantiate certain expenses and operations, subject to conditions and caps that vary by sector.

For businesses that operate across routes, fields, collection points, or multiple loading and unloading sites, the compliance burden is not just the tax itself, but the administrative cost of documenting large volumes of small or operationally complex transactions. The 2025 renewal aims to keep those compliance pathways workable.

4. Fuel purchases and CFDI conditions, including caps

Fuel is a defining cost in road transport, and the 2025 resolution again emphasizes the conditions under which CFDI and payment methods interact with deductibility and compliance. IDC’s summary highlights that, for certain cases, the benefit can apply when payment is made through defined methods and when the supplier’s permitting information is correctly reflected in the CFDI, plus an overall cap tied to total fuel payments.

This is key because fuel documentation is often one of the most audited areas for transport operators, and even minor CFDI inconsistencies can cascade into broader compliance risk.

What’s New 

INDETEC’s comparative note points to two changes worth watching closely when moving from the 2024 resolution to the 2025 framework:

• Updated thresholds tied to the simplified ISR treatment for eventual field workers, including the differentiated limit for the Northern Border Free Zone

• The removal of a prior transitory provision that had allowed certain cooperatives in specific primary activities to apply a facility to earlier fiscal years (as referenced in the comparison between 2024 and 2025).

For many taxpayers, that means the planning is less about new incentives and more about ensuring internal controls, payroll treatments, and CFDI processes align with the renewed rules and their sector-specific caps.

For businesses operating in any of the four covered sectors, the 2025 resolution reinforces three immediate priorities:

1. Confirm sector classification and eligibility, especially where operations span more than one transport category

2. Validate payroll and withholding logic for roles that may qualify for simplified ISR handling and document the internal criteria used to apply it

3. Stress-test CFDI controls around fuel to ensure supplier permitting data and payment method requirements are consistently met, and monitor any caps or thresholds that condition the benefit