📅 Deadline: April 30, 2026
This is the filing deadline for individuals to submit their annual tax return for fiscal year 2025. After this date, surcharges and fines apply.
This is the filing deadline for individuals to submit their annual tax return for fiscal year 2025. After this date, surcharges and fines apply.
What is the annual tax declaration?
The declaración anual is the summary of your income, deductible expenses and the final tax calculation for the previous fiscal year. In 2026, you are declaring fiscal year 2025 (January to December 2025).
Unlike monthly declarations (which are provisional), the annual declaration is definitive. If you paid too much (saldo a favor), you can request a refund.
Who MUST file the annual declaration?
| Taxpayer type | Required? | Condition |
|---|---|---|
| Employee — single employer | ⚠️ Not required (but beneficial) | To apply personal deductions and get a refund |
| Employee — 2 or more employers | ✅ Mandatory | Always, regardless of amount |
| Employee income > $400,000 MXN/year | ✅ Mandatory | Annual income threshold |
| PFAE (professional fees, services) | ✅ Mandatory | Whenever there was activity |
| RESICO individuals | ✅ Mandatory | Simplified annual declaration |
| Rental income | ✅ Mandatory | For all rental income |
| Digital platforms (Uber, Airbnb, etc.) | ✅ Mandatory | If on platform regime or had withholdings |
Required documents
- RFC and SAT Password (or e.firma)
- Payroll CFDIs from all employers in 2025
- Withholding certificates from employer(s)
- Personal deduction receipts: medical/dental invoices, health insurance premiums, mortgage interest statements, AFORE contributions, school tuition
- CLABE bank account (18-digit code) in your name
Step-by-step filing process
- Go to sat.gob.mx → "Declaraciones" → "Declaración anual personas físicas"
- Log in with RFC + Password or e.firma
- Select fiscal year 2025 and Normal declaration type
- Review pre-loaded data from SAT (verify against your actual CFDIs)
- Add your personal deductions
- Review the calculated result (balance due or refund)
- Submit and download the acknowledgment (acuse) PDF
- If you have a saldo a favor: request the refund immediately
Consequences of not filing
- Fine for omission: $1,810–$45,750 MXN
- Monthly surcharges on taxes owed: 0.98%
- Possible RFC restriction (cancellation of digital stamps)
Have not filed your 2026 annual declaration yet?
Our accountants prepare and file it for you, maximizing all possible deductions and your potential refund. Service in Spanish, English and Russian.
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