Overhead Rates

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 1.13%* 0.75%**
Important Notice

Since the year 2004, as of to date, the in arrear overhead rates and the extended ones have not been modified in order to have such rate adequate to the inflation conditions estimated for the already mentioned fiscal years

Source: sat.gob.mx