SAT will tax the 2025 “Aguinaldo”

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The Mexican IRS, or Tax Administration Service (better known in Mexico as SAT), will tax the 2025 Christmas bonus (Aguinaldo) exceeding 3,394.20 pesos.

The Tax Administration Service (SAT) announced that workers whose bonus exceeds 3,394.20 pesos must pay Income Tax (ISR) on the amount exceeding that limit.

The exempt amount is equivalent to 30 times the Unit of Measurement and Update (UMA), with a daily value of 113.14 pesos for 2025.

For example, a person with a monthly salary of 9,000 pesos receives a bonus of 4,500 pesos, of which 1,105.80 will be subject to tax. If a person earns 10,000 pesos per month, their bonus of 5,000 pesos will be taxed on 1,605.80 pesos.

Even those earning the minimum wage, equivalent to 8,480 pesos per month, exceed the exemption limit, so their 4,240-peso Christmas bonus will also have a tax withholding.

With information from El Financiero

Monterrey Daily Post