The Government of Nuevo León has announced a package of tax incentives aimed at attracting new investments, strengthening the local economy, and reducing the tax burden on businesses. These measures seek to benefit exporting companies, businesses with high local sourcing, and those interested in tax regularization.

Key Benefits for Businesses

100% Payroll Tax (ISN) reduction for exporting companies that generate jobs and use the Colombia International Bridge.

Payroll Tax (ISN) discounts based on local sourcing levels:

• 51% local sourcing: 10% discount.
• 75% local sourcing: 20% discount.
• 85% local sourcing: 33% discount.

Tax regularization benefits for outstanding ISN liabilities:

• 50% discount on updated ISN amounts prior to January 1, 2024.
• 100% waiver on interest, penalties for non-compliance, and enforcement expenses.
• 50% discount on fines related to other state tax obligations.

Payroll tax exemption for four years for:

• Single mothers.
• People with disabilities.
• Seniors over 60 years old.
• Young individuals in their first job.
• Entrepreneurs in the northern and southern regions of the state.

Benefits for the Automotive and Manufacturing Industry

Companies participating in the Made in Nuevo León program will also receive tax incentives:

• OEMs (Original Equipment Manufacturers): 95% payroll tax reduction.
• Tier 1 suppliers of software, hardware, and tech infrastructure: 70% reduction.
• Tier 1 suppliers of auto parts and non-tech services: 50% reduction.
• Tier 2 and Tier 3 suppliers: 30% reduction.

Requirements to Apply for Incentives

• Submit an application to the General Directorate of Credits and Collections or the General Directorate of Auditing at the Tax Administration Service of Nuevo León before November 30, 2025.
• Pay the non-subsidized portion in a single installment.
• Submit a sworn statement of compliance with tax obligations in 2025.
• Have no ongoing legal actions regarding the tax liabilities to be subsidized.

At Calderón Marín, S.C., we are ready to assist your company in adapting to this new regulation, ensuring proper compliance and efficient management of tax incentives. Contact us for personalized consulting.