Mexico’s 2025 Plan: Tax Incentives for Industrial Relocation and Corporate Strengthening

Bourgg International Law Firm | Corporate Law & International Tax Division

Mexico has launched its ambitious 2025 National Plan, aimed at attracting foreign direct investment, reinforcing regional supply chains, and positioning itself as a key industrial hub in North America. As part of this initiative, the Decree published on January 21, 2025 introduces a comprehensive framework of tax and corporate incentives targeting strategic sectors such as:

• Advanced manufacturing

• Semiconductors

• Automotive and electromobility

• Aerospace

• Agribusiness and biotechnology

  
  

This new regime presents an unprecedented opportunity for international companies seeking to relocate operations, optimize tax burdens, and align with sustainability and compliance standards.

Key Tax Incentives

1. Immediate Deduction of Capital Investments

Companies may deduct up to 100% of new fixed asset investments, provided they are linked to productive activities within Mexican territory.

• Applies to machinery, equipment, infrastructure, and technology.

• Valid from 2025 to 2027, with potential sector-specific extensions.

  
  

2. Dual Training Tax Credits

Tax credits are available for companies implementing certified technical training programs in partnership with educational institutions.

• 30% credit on annual certified training expenditures.

• Targeted at industries requiring specialized labor.

  
  

3. Support for Integrated SMEs

Micro, small, and medium-sized enterprises formally integrated into regional value chains may access:

• Corporate income tax reductions down to 20%.

• Preferential access to public financing and state-backed guarantees.

Corporate Implications

This regulatory framework calls for a strategic review of corporate, tax, and operational structures, particularly in the following areas:

• Transfer pricing compliance, to align with Mexican standards and avoid audit risks.

• Contractual adaptation in supply and manufacturing agreements, incorporating environmental and labor compliance clauses.

• Efficient corporate structuring, to leverage benefits while mitigating risks of double taxation or aggressive oversight.

🌐 Bourgg’s Approach: Comparative Law and Market Entry Strategy

At Bourgg International Law Firm, we offer a comprehensive approach that includes:

• Comparative analysis with incentive regimes in the U.S., Canada, and Chile.

• Market entry structuring for foreign companies, including entity formation, local compliance, and tax planning.

• Advisory on certification and institutional linkage, enabling access to training, innovation, and sustainability benefits.

  
  

Conclusion

Mexico’s 2025 Plan is more than a fiscal opportunity—it’s a strategic gateway to redefining corporate positioning in Latin America. Companies that act with foresight, compliance, and adaptability will be able to consolidate efficient, sustainable operations aligned with global standards.

At Bourgg, we are ready to guide this transformation with legal precision, strategic insight, and institutional commitment.