Overhead Rates 2018

Overhead rates are published by the Ministry of the Treasury and Public Credit in the Federal Official Register, to determine the extemporary tax payment.


Month Arrears Extension
January-December 1.47%* 0.98%**
Important Notice

The Overhead Rates from 2004 to 2017 were 1.13% for delay and 0.75% for extension

Source: sat.gob.mx