Accountant in Querétaro 2026: state payroll tax, IMMEX maquila and REPSE for aerospace manufacturing

The Querétaro state payroll tax is 3% monthly on total compensation paid to workers providing services within state territory. It is administered by the Querétaro State Treasury (SHQ) — with a filing and payment system entirely independent from the federal SAT. The 3% rate applies to the broad remuneration base: wages, salaries, commissions, vacation bonuses, year-end bonuses, and any other employee payments, with the exception of employer IMSS contributions, INFONAVIT, and profit sharing (PTU). Those required to file and pay: any legal entity (SA de CV, SAS, civil association) with employees whose workplace is physically in Querétaro; any self-employed individual taxpayer (PFAE) with workers in the state; and branches or permanent establishments of out-of-state companies operating with personnel in Querétaro. The monthly filing deadline is the 17th of the month following the payroll period. Registration in the SHQ taxpayer registry is a separate procedure from the federal RFC and must be completed before the first payroll payment — the most costly error in newly installed companies. Non-compliance generates 1.5% monthly surcharges on the undeclared amount, plus formal fines of 70% to 100% of the omitted tax for a first violation.

The IMMEX program (Manufacturing, Maquiladora and Export Services Industry) is a federal authorization issued by the Secretaría de Economía that allows companies to temporarily import raw materials, parts, components, and machinery without paying import duties or 16% VAT at the customs crossing — provided those inputs are destined for export production. For Querétaro's aerospace, automotive, and electronics plants this represents a critical cash-flow advantage: a company that imports $5,000,000 MXN monthly in raw materials saves $800,000 MXN in provisional VAT that it would otherwise have to pay and later recover through a credit balance — a cycle that can take 3 to 6 months. Requirements to obtain IMMEX certification include: demonstrating annual exports exceeding $500,000 USD or that exports represent a minimum percentage of total sales (varies by sector); no outstanding firm tax credits; and permanent inventory controls (SAT-certified inventory control system). Once obtained, the company must file an annual operations report with the Secretaría de Economía and maintain active inventory controls. The PAQ (Querétaro Aerospace Park) in El Marqués municipality concentrates IMMEX-certified aerospace companies that share certified local suppliers.

REPSE (Registry of Specialized Service and Work Providers) is a federal registry administered by the Labor Secretariat (STPS) that took effect in April 2021 as part of the reform to Article 13 of the Federal Labor Law. The reform eliminated personnel subcontracting (outsourcing) and established that only specialized services subcontracting is permitted — services that are not part of the contracting company's corporate purpose or predominant economic activity. For manufacturing companies in Querétaro, REPSE has three direct implications. First: any specialized service provider (industrial maintenance, internal logistics, plant cleaning, security) must be registered in the federal REPSE registry before starting operations. Second: the contracting company is obligated to verify quarterly that its providers are current on IMSS, INFONAVIT, and payroll tax obligations — receiving the corresponding compliance certificates. Third — and most importantly — the contracting company is jointly liable to IMSS, SAT, and SHQ for omissions by unregistered or non-compliant subcontractors: if a provider missed six months of IMSS contributions, the contracting company is responsible for that debt. STPS fines for contracting unregistered companies can reach 5,000 UMAs per violation (approximately $535,000 MXN in 2026).

Querétaro presents a specific tax profile that sets it apart from Mexico's other major industrial hubs. On payroll tax: Querétaro's 3% rate equals Mexico City's but exceeds Nuevo León's (2%) and Jalisco's (2.5%) — for a plant with 200 workers averaging $18,000 MXN/month in payroll, the difference versus NL is $216,000 MXN annually in additional payroll tax. However, Querétaro payroll costs are on average 18-22% lower than Mexico City and 8-12% lower than Monterrey for equivalent industrial profiles, partially offsetting the payroll tax rate. Querétaro's competitive advantage is not in the payroll tax rate but in three other fiscal factors: first, the high concentration of IMMEX-certified suppliers reduces import costs for the aerospace and automotive supply chain; second, Querétaro State has industrial investment incentive programs (property tax discounts in El Marqués and Apaseo el Grande municipalities for new installations); third, the availability of certified technical labor (CONALEP, UTEQ) reduces training costs that are ISR-deductible. What does not change versus other cities: federal ISR, federal VAT, IMSS — these are identical across the country. The net fiscal differential of Querétaro versus Mexico City for a mid-sized plant (200 employees) can be positive at $300,000 to $600,000 pesos annually considering payroll tax, labor costs, and industrial property tax.

Specialized accounting fees for manufacturing companies in Querétaro vary significantly by operation size and service scope. For a mid-sized company (50-150 plant employees, active IMMEX, REPSE with 2-4 subcontractors, industrial payroll): between $12,000 and $25,000 MXN monthly at a firm with real industrial experience. This cost includes: monthly federal filings (provisional ISR, VAT), SHQ payroll tax, industrial payroll calculation and CFDI stamping with overtime and PTU, IMSS and INFONAVIT management, quarterly REPSE provider verification, and annual IMMEX report to the Secretaría de Economía. For large companies (150-500 employees, multiple IMMEX regimes, customs audits): between $25,000 and $60,000 MXN monthly, with a resident plant accountant or team of 2-3 accountants. For industrial startups in the installation phase (IMMEX application, SHQ registration, first payroll): between $8,000 and $15,000 MXN for the startup period, covering initial SHQ, Secretaría de Economía, and STPS procedures. A key indicator to identify an accountant with real Querétaro industrial experience: they have managed at least one complete IMMEX application before the Secretaría de Economía (not just general program consulting), they know the SHQ registry registration process, and they have experience verifying REPSE compliance certificates. Low-cost generalist firms unfamiliar with Querétaro's industrial ecosystem can generate ISN, REPSE, or IMMEX contingencies that cost ten times more than the savings on fees.