The Plan México tax incentive decree, published in Mexico's Official Gazette (Diario Oficial de la Federación) on January 21, 2025, lets companies apply an additional income tax (ISR) deduction equal to 25% of the increase in their training spending. It is not a benefit reserved for the pharmaceutical industry, nor a 25% deduction on everything spent on training: it is calculated on how much spending grows compared with the average of the previous three years. This guide summarizes what the decree says, who can use it and what to prepare if your company is a pharmaceutical or health sector business.
What the decree provides
The Decree granting tax incentives to support the national strategy called "Plan México" contains two incentives:
- Immediate deduction of investments in new fixed assets acquired from January 22, 2025 through September 30, 2030, for approved projects.
- An additional 25% deduction on the increase in spending on training received by employees during the year, or on the increase in innovation spending.
The additional training deduction is applied in the annual tax return for fiscal years 2025 to 2030. The decree took effect on January 22, 2025 and ended the incentives of the 2023 decree for key sectors of the export industry.
How the increase is calculated
According to the Ministry of Finance's frequently asked questions on the decree, the increase is the positive difference between the year's training spending and the average of the three immediately preceding fiscal years. That average is calculated even if there was no spending in one of those years. For fiscal year 2026, for example, 2025, 2024 and 2023 are averaged.
Illustrative example: if your company spent an average of MXN 1,000,000 a year on training between 2022 and 2024 and spent MXN 1,400,000 in 2025, the increase is MXN 400,000 and the additional deduction is MXN 100,000 (25% of 400,000). At the 30% corporate income tax rate, that reduces tax by MXN 30,000. The MXN 1,400,000 is still deducted like any expense that meets the requirements of the Income Tax Law; the incentive is added on top of that deduction.
If a company does not apply the additional deduction in the year in which it incurred the expense, it loses the right to apply it in later years.
Who can apply it and the requirements
- Companies in any sector. The decree does not limit the incentive to pharmaceutical companies or require a health registration, a minimum share of research spending or industry certifications. The Ministry of Finance's FAQ states that legal entities taxed under Titles II or VII of the Income Tax Law can access it.
- Only training for active employees registered with the Mexican Social Security Institute (IMSS) counts. Training for distributors, physicians, customers or outsourced staff is not included in the calculation.
- Certificate from the Evaluation Committee. Applying the incentive requires a compliance certificate issued by the Evaluation Committee, made up of the Ministry of Finance and the Ministry of Economy. The Committee's guidelines, published in the Official Gazette on March 21, 2025, set the requirements and procedure to obtain it. According to the FAQ, the application states how many active employees the company has registered with the IMSS, their regime, how many are permanent or temporary and which area they belong to, and that number must match the company's social security contribution statement.
- Specific record of training. The company must keep a record of the training expenses that support the incentive.
- Maximum amount per year. Each year the Evaluation Committee sets the maximum amount of incentives taxpayers can apply.
The SAT, Mexico's tax authority, published a filing guide for applying the Plan México incentive in the corporate annual return.
What the decree does not say
Some versions of this incentive circulate with details that do not appear in any official source. To avoid mistakes in your tax planning:
- There is no section XXX in article 25 of the Income Tax Law. The incentive is in the Plan México decree, not in that article.
- The incentive does not run from 2024 to 2025: it applies in the annual returns for 2025 to 2030.
- There is no official list of qualifying "pharmaceutical" training topics and no industry requirements such as Good Manufacturing Practices or registration with COFEPRIS.
What a pharmaceutical company should prepare
- Rebuild your training spending for the three previous years with its tax invoices: the increase depends on that average.
- Separate training for your IMSS-registered staff from programs aimed at physicians, distributors or third-party staff.
- Keep a record of each course: participants, dates, provider and tax invoice.
- Review with your tax advisor the requirements of the guidelines and the timing to request the certificate before the fiscal year closes.
The incentive rewards growing your investment in training. That makes it worth choosing programs that change team performance, such as scientific communication for field forces or leadership skills, and measuring their results.
Sources
Consulted on November 4, 2026.
- Diario Oficial de la Federación. Decreto por el que se otorgan estímulos fiscales para apoyar la estrategia nacional denominada "Plan México" (January 21, 2025, in Spanish), copy on the Ministry of Finance's tax incentives portal.
- Ministry of Finance and Public Credit (SHCP). Frequently asked questions on the Plan México decree (in Spanish).
- Diario Oficial de la Federación. Acuerdo por el que se emiten los Lineamientos para aplicar el decreto Plan México (March 21, 2025, in Spanish).
- Servicio de Administración Tributaria (SAT). Guía de llenado: Decreto "Plan México", Declaración Anual (in Spanish).