{"id":3582,"date":"2024-09-25T21:04:17","date_gmt":"2024-09-26T03:04:17","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3582"},"modified":"2025-10-12T20:21:21","modified_gmt":"2025-10-13T02:21:21","slug":"tasas-de-depreciacion-fiscal-en-mexico","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/tasas-de-depreciacion-fiscal-en-mexico\/","title":{"rendered":"Tax Depreciation Rates in Mexico"},"content":{"rendered":"<p>The <strong>tax depreciation<\/strong> allows the deduction of the loss of value of the <a href=\"https:\/\/taxid.mx\/english\/nif-c-6-propiedad-planta-y-equipo\/\">fixed assets <\/a>over time.<\/p>\n\n\n\n<p>In Mexico, depreciation rates are set in the <strong>Income Tax Law (LISR)<\/strong> and vary according to the type of good and the economic activity in which they are used.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Depreciation Rates by Type of Asset<\/h3>\n\n\n\n<p>The <strong>Article 34<\/strong> of the Income Tax Law details the maximum depreciation rates for different fixed assets:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Constructions<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10%<\/strong> for properties declared as monuments.<\/li>\n\n\n\n<li><strong>5%<\/strong> for other constructions.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Railways<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3%<\/strong> for fuel supply pumps.<\/li>\n\n\n\n<li><strong>5%<\/strong> for railways.<\/li>\n\n\n\n<li><strong>6%<\/strong> for railway cars.<\/li>\n\n\n\n<li><strong>10%<\/strong> for communication and signaling equipment.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Other Assets<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10%<\/strong> for office furniture and equipment.<\/li>\n\n\n\n<li><strong>6%<\/strong> for boats.<\/li>\n\n\n\n<li><strong>25%<\/strong> for cars, buses, trucks and tractor-trailers.<\/li>\n\n\n\n<li><strong>30%<\/strong> for computers and servers.<\/li>\n\n\n\n<li><strong>100%<\/strong> for cattle and vegetables.<\/li>\n<\/ul>\n\n\n\n<p><strong>Depreciation Rates by Activity<\/strong><\/p>\n\n\n\n<p>The <strong>Article 35<\/strong> of the ISR Law establishes specific depreciation rates for machinery and equipment according to economic activity:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5%<\/strong> in electricity generation and distribution.<\/li>\n\n\n\n<li><strong>6%<\/strong> in metal production.<\/li>\n\n\n\n<li><strong>16%<\/strong> in air transport.<\/li>\n\n\n\n<li><strong>20%<\/strong> in restaurants.<\/li>\n\n\n\n<li><strong>25%<\/strong> in the construction industry.<\/li>\n\n\n\n<li><strong>35%<\/strong> for research into new products.<\/li>\n\n\n\n<li><strong>50%<\/strong> in the manufacturing of magnetic components for computing.<\/li>\n\n\n\n<li><strong>10%<\/strong> in other unspecified activities.<\/li>\n<\/ul>\n\n\n\n<p>If a taxpayer carries out multiple activities, the rate corresponding to the activity with the highest income from the previous year will be applied.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conclusion<\/h3>\n\n\n\n<p>Tax depreciation is a crucial tool for optimizing the tax burden of companies in Mexico. By knowing the applicable rates and the conditions for the deduction, companies can maximize their tax benefits and improve their cash flow.<\/p>\n\n\n\n<p>&nbsp;It is important for taxpayers to stay up to date on tax regulations and consult with a professional to ensure compliance and proper application of these provisions.<\/p>\n\n\n\n<p>We recommend that you do an analysis of the <a href=\"https:\/\/taxid.mx\/english\/vale-la-pena-invertir-en-activos-fijos-roi-en-la-compra-de-propiedad-planta-y-equipo\/\">return on investment<\/a> previo a la adquisici\u00f3n de un<a href=\"https:\/\/cfo-ready.com\/https-cfo-ready-com-activo-fijo-nif-c6-mexico\/\"> activo fijo<\/a>.<\/p>\n\n\n\n<p>In <a href=\"https:\/\/taxid.mx\/english\/\">TAX-ID<\/a> In Mexico, we can help you optimize your tax burden and comply with your fiscal obligations.<\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>Tax depreciation allows the deduction of the loss in value of fixed assets over time. In Mexico, depreciation rates are established in the Income Tax Law (LISR) and vary depending on the type of asset and the economic activity in which they are used. Depreciation rates are determined by the following criteria:<\/p>","protected":false},"author":5,"featured_media":3349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[16],"tags":[353,359,358,354,356,357,355],"class_list":["post-3582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-activos-fijos","tag-actualizacion-depreciacion","tag-como-depreciar","tag-depreciacion-fiscal","tag-depreciacion-isr","tag-isr-calculo-de-depreciacion","tag-tasas-de-depreciacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tasas de Depreciaci\u00f3n Fiscal en M\u00e9xico - TAX ID<\/title>\n<meta name=\"description\" content=\"En este art\u00edculo aprender\u00e1s sobre las tasas de de depreciaci\u00f3n fiscal establecidas en la Ley del ISR en M\u00e9xico.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/tasas-de-depreciacion-fiscal-en-mexico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tasas de Depreciaci\u00f3n Fiscal en M\u00e9xico - TAX ID\" \/>\n<meta property=\"og:description\" content=\"En este art\u00edculo aprender\u00e1s sobre las tasas de de depreciaci\u00f3n fiscal establecidas en la Ley del ISR en M\u00e9xico.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxid.mx\/english\/tasas-de-depreciacion-fiscal-en-mexico\/\" \/>\n<meta property=\"og:site_name\" content=\"TAX ID\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-26T03:04:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-13T02:21:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxid.mx\/wp-content\/uploads\/2024\/09\/images-maquinaria.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"307\" \/>\n\t<meta property=\"og:image:height\" content=\"164\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Hector Galicia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hector Galicia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxid.mx\/tasas-de-depreciacion-fiscal-en-mexico\/\",\"url\":\"https:\/\/taxid.mx\/tasas-de-depreciacion-fiscal-en-mexico\/\",\"name\":\"Tasas de Depreciaci\u00f3n Fiscal en M\u00e9xico - 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