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Mexico — Business: Annual Compliance

Mexican corporations must file their annual corporate income tax return (Declaración Anual) by 31 March each year, covering the preceding fiscal year, alongside monthly provisional CIT payments due by the 17th of each month based on estimated taxable income. Companies meeting certain size thresholds (or belonging to a qualifying group) must also submit a tax-compliance informative return alongside the annual CIT filing. Additional recurring obligations include approval of annual financial statements, quarterly and annual filings with the National Registry of Foreign Investments (RNIE), annual registration with the Mexican Business Information System (SIEM), and maintaining updated Ultimate Beneficial Ownership (UBO) records. Employers sponsoring foreign nationals for temporary residence visas must renew their Corporate Registration Certificate by 30 April 2026 or risk being unable to continue sponsorship.

VerifiedPrivate source: taxsummaries.pwc.com — not a government sourceSAT / PwC Worldwide Tax SummariesLast reviewed: 2026-07-19

Key facts

  • Annual corporate tax return (Declaración Anual): due 31 March, covering the preceding fiscal year.
  • Monthly provisional CIT payments due by the 17th of each month.
  • Additional obligations: RNIE quarterly/annual filings, annual SIEM registration, UBO record maintenance.
  • Corporate Registration Certificate renewal deadline (for visa-sponsoring employers): 30 April 2026.

Steps

  1. Make monthly provisional CIT payments — Due by the 17th of each month based on estimated taxable income.
  2. File the annual corporate tax return — Due 31 March for the preceding fiscal year.
  3. File RNIE reports — Quarterly plus a consolidated annual report.
  4. Renew SIEM registration and UBO records — Annual registration and ongoing UBO record maintenance.

Timelines

  • Annual corporate tax return deadline: 31 March
  • Monthly provisional CIT payment deadline: 17th of each month
  • Corporate Registration Certificate renewal (visa sponsors): 30 April 2026

Required documents

  • Annual financial statements
  • RNIE filings
  • SIEM registration
  • UBO records

Common mistakes

  • Overlooking the 30 April 2026 Corporate Registration Certificate renewal — missing it can block sponsorship of foreign national visa applications.

Related topics

accountingcompany-formation

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