No extensions here: either you meet the deadline… or you start facing the consequences.
Key points of the annual declaration The SAT (Tax Administration Service) reported that the procedure for the annual tax declaration for individuals:
Is available from April 1 to 30, 24 hours a day, on the SAT Portal. Improvements and updates have been implemented in the form to facilitate its completion. The Annual Declaration is made on the SAT Portal: https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/index.html, available all month, 24 hours a day.
Who is required to declare in April? The tax authority stated that the procedure is mandatory for individuals who obtained income from the following activities:
- Salaries: if the total annual income exceeds 400,000 pesos; if you worked for only one employer and stopped working before December 31, 2025; if you obtained income other than salaries; if you worked simultaneously for two or more employers; if the salaries come from abroad or from persons not obligated to withhold ISR; if you obtained additional income from compensation; if income from retirement or pensions exceeds the amount provided for in article 93, fraction IV and V of the Income Tax Law.
- Business activities: includes technological platforms; border region; Incorporation Tax Regime (RIF) with a profitability coefficient.
- Professional services.
- Rental of real estate.
- Sale or acquisition of goods.
- Interests and dividends.
- Income from shares, participations, and investment certificates.
These are located in the “Unclassified” field and can be reclassified or manually added, as long as the corresponding supporting documentation is available.
Tax payment in installments The SAT indicated that –this year– taxpayers who are determined to have a tax to pay can cover it in up to six installments, provided they file the declaration and make the first payment in April 2026.
Requirements for the annual declaration Password or an active e.firma. When the result of the declaration is a favorable balance equal to or greater than 10,000 pesos –even if it's just one peso–, you must send it with an e.firma. If the result is a tax to pay, you can pay it in up to six installments, but only if you file and pay the first one in April.
Doubts and guidance In case of having doubts or requiring guidance on the 2025 Annual Declaration for individuals, you can go to the following attention channels:
SAT Mark: 55 627 22 728, option 2, sub-option 0. Personalized attention from Monday to Friday from 9:00 a.m. to 6:00 p.m., except non-working days. Virtual telephone assistance: 24 hours, 7 days a week. One-on-one chat at chat.sat.gob.mx. OrientaSAT: Virtual office by appointment at citas.sat.gob.mx. Clarification cases through the SAT Portal.
SAT's benefit On the SAT Portal, there will be an informative calendar that will allow taxpayers to identify the days with the highest system traffic during the 30 days the declaration can be filed, in order to facilitate the planning of this procedure.
“The tax authority works to strengthen the available tools to support taxpayers, with the aim of facilitating the voluntary compliance with this important tax obligation for the benefit of the country's development,” the SAT concluded.
SAT's Exemption Individuals who are taxed under the Resico regime may be exempt from filing the Annual Declaration. “Those who apply what is established in rules 3.13.20 and 3.13.21 may choose to file it”.
Improvements to the annual declaration application Additionally, the SAT has implemented the following improvements and updates to the form, with the aim of supporting those who will file this procedure:
You must complete each section of the declaration before moving on to the next. The detail of other exempt income is shown, breaking down the perceptions identified in the payroll CFDI that workers obtained during the fiscal year. The suggested pre-loading of information from withholding agents for declarants is shown, specifically for Business Activity, Rental, Resico, and technological platforms, which can also be consulted in the new Withholding Viewer. Individuals with income from interest paid by Sofipos will see two fields to capture the amount of taxable and exempt interest. New functionalities are integrated to apply the incentives provided for in the Plan Mexico, aimed at taxpayers who have an Authorization Certificate. Informative messages are presented to inform the taxpayer of their situation in case of modifying the pre-loaded data. In the “Personal Deductions” section, CFDIs that have any inconsistencies will be shown.
April is not just any month. It is the moment when the SAT puts you against the wall: you enter, declare your taxes or you get into trouble.
