The 2026 annual tax return for individuals in Mexico generally refers to reviewing and filing the 2025 fiscal year during 2026. If you are reading this after April 2026, the focus changes: it is no longer only about filing on time, but confirming whether you were required to file, whether the return was filed correctly or whether a correction is needed.
SAT keeps an official page on who must file the annual return for individuals. Use it as a starting point, not as a substitute for reviewing income, regime, deductions, withholdings and provisional payments.
Quick answer
Review whether your regime and income required an annual return, enter the SAT portal, validate prefilled data, compare income and withholdings against CFDI and certificates, load valid personal deductions, review the result and keep the acknowledgment. If the portal shows a balance in favor or payable, do not submit until you understand where it comes from.
For RESICO individuals, special rules apply to the 2025 fiscal year that may relieve some taxpayers from filing the annual return. That does not eliminate monthly payments or obligations from other income.
Before entering the portal
Prepare:
- RFC, password or e.firma.
- Current tax status certificate.
- Acknowledgments for monthly or provisional payments.
- Income CFDI.
- Withholding certificates.
- Personal deductions with CFDI and valid payment method.
- Bank account in your name if you expect a refund.
- Working papers or income summary by regime.
The annual return should not be completed from memory. Even if SAT prefills data, you must confirm it matches your reality.
Step by step
- Enter the SAT portal from a clean browser session.
- Access the annual return for individuals.
- Confirm fiscal year, regime and preloaded income.
- Review wages, business activity, professional services, leases, interest or other income.
- Validate withholdings and provisional payments.
- Review personal deductions such as medical expenses, mortgage interest, donations and retirement contributions.
- Compare the result with your working papers.
- Submit only when you understand the refund, payable amount or zero result.
- Download the acknowledgment and keep support.
Reviewing prefilled data
Prefill helps, but it does not decide for you. Review:
| Data | Practical check |
| Income | Match against CFDI, collections and certificates |
| Withholdings | Confirm amount and period |
| Personal deductions | Confirm CFDI, payment method and allowed concept |
| Regime | Verify it was active during the year |
| Bank account | Confirm it belongs to you and has no mistakes |
If information is missing, do not always capture it manually before investigating. It may be missing because a CFDI is wrong, the issuer did not stamp it, it was canceled or you are reviewing the wrong regime.
Common errors
- Filing without confirming whether you were required.
- Confusing fiscal year with filing year.
- Accepting a refund without reviewing deductions.
- Ignoring platform, interest or lease income.
- Duplicating deductions or including non-personal expenses.
- Not keeping acknowledgment and source documents.
- Forgetting provisional payments or withholdings.
If the deadline has passed
If you did not file on time, first confirm whether you were required. Then gather support, calculate the result and prepare the filing or correction. If you already filed with errors, evaluate whether an amended return applies. Do not correct by intuition.
Useful sources
- SAT: who must file the annual return for individuals
- SAT: Article 113-E of the Income Tax Law for RESICO
- SAT: Article 113-I of the Income Tax Law on RESICO exit
FAQ
Is the 2026 annual tax return for individuals about fiscal year 2025?
Yes. In 2026, individuals filed the annual return for fiscal year 2025 when required or when they chose to file based on their case.
Did every RESICO individual file in 2026?
Not necessarily. Special rules applied to some RESICO individuals for fiscal year 2025, but monthly payments and other income still need review.
What if SAT already has prefilled data?
Review it. Prefilled data can still reflect canceled CFDI, missing withholdings, wrong deductions or regime issues.
When should I ask for help?
If you have several regimes, a large refund, CFDI differences, mixed income, a late return or RESICO doubts, review with an accountant before filing or correcting.