The Tax Administration Service (SAT) announced the Capital Repatriation program , as part of the Mexico Plan, with the objective of facilitating the return of resources to the country through a preferential rate of 15% in the Income Tax (ISR) .
The measure aims to allow individuals and legal entities residing in Mexico or with a permanent establishment in the country to bring in resources held abroad , the agency explained in a statement.
He explained that the returned funds must be used for productive activities, job creation, repayment of debts owed to the federal government, or investment in government bonds. The commitment is that they will remain in Mexico for a minimum of three years .
The program stipulates that the funds must have been held abroad as of September 8, 2025 , and that the return must be made through credit institutions or brokerage firms regulated by the National Banking and Securities Commission (CNBV) and entities established outside the national territory.
According to the SAT, this program will be in effect until December 31, 2026 , and the funds returned or received during the first half of the year must be invested no later than the last day of 2026. Investments returned or received during the second half of the year must be invested no later than June 30, 2027.
The agency made the email address retorno.capitales@sat.gob.mx available to taxpayers to answer questions related to the program.
This initiative seeks to channel resources to projects that promote economic development , under a fiscal framework defined in the 2026 Federal Revenue Law.
The Mexico Plan seeks to transform the country’s economy through 13 goals, including generating more jobs (around 1.5 million), which is one of the objectives set out with the Capital Repatriation program .
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