Tools · Regularization

What does it cost to get current with the SAT?

Every month that passes, the unpaid amount grows: inflation adjustment (actualización) plus late-payment surcharges (recargos) at 2.07% monthly (the rate rose 40% in 2026). Enter your amount and months — and learn about this year's window that can erase penalties and surcharges in full.

Your shortfall

Unpaid tax (MXN) Months elapsed since it should have been paid

Each month or fraction counts as a full month of surcharges (art. 21 CFF).

Estimated annual inflation for the adjustment (%)

The actual adjustment uses the monthly INPC (consumer price index) — this estimate gives you the magnitude. Adjust it if the period had different inflation.

Monthly surcharge rate (%)

LIF 2026 rates (DOF 7-Nov-2025). For months of default in 2025 and earlier, 1.47% applied — the precise calculation is done tranche by tranche.

The authority has already served me a demand (add estimated penalty, 55%)

If you correct yourself voluntarily BEFORE any demand or audit, there is no penalty (art. 73 CFF) — only the adjustment and surcharges. That is exactly the window worth its weight in gold.

Cost of clearing the debt

Estimated total to pay

The 2026 window that changes everything: the LIF 2026 (Art. Twenty-Second) grants relief of 100% of penalties, surcharges and enforcement costs to individuals and legal entities with 2024 income up to MXN $300 million, for final or accepted tax debts, paying the adjusted tax in a single payment no later than December 31, 2026. If your debt is already final, this year the bill could be limited to just tax + adjustment — but the window closes in December and it has requirements.

Regularizing takes strategy — and this year, a deadline

Voluntary disclosure done right (no penalty), correct surcharge tranches, the 2026 relief if you qualify, and the right order of steps so the door to criminal charges stays closed. Write to us and we'll size up your case today.

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Frequently asked questions

Which rate do I use if my shortfall dates from 2025 or earlier?

The precise calculation is done in tranches: the months of default up to 2025 ran at 1.47% monthly, and from January 2026 at 2.07% (LIF 2026, DOF 7-Nov-2025). This tool applies a single rate — for debts that straddle years, the exact figure is computed period by period.

When is there NO penalty?

When you correct yourself voluntarily before any demand or the start of the authority's audit powers (art. 73 CFF): you pay the tax + adjustment + surcharges, with no penalty. That voluntary-disclosure window is the most valuable asset a taxpayer who owes can have.

What is the 2026 relief that waives 100% of penalties and surcharges?

The LIF 2026 (Art. Twenty-Second) waives penalties, surcharges and enforcement costs for taxpayers with 2024 income up to MXN $300 million who pay final tax debts in a single payment no later than December 31, 2026. It has requirements and exclusions — but for those who qualify, it is the best regularization window in years.

This tool produces informational estimates using 2026 parameters and simplified assumptions. Its results do not constitute advice and do not replace the formal calculation applicable to your case (that of your accountant, your notary or the authority), and they may differ from your specific situation. For decisions involving material amounts, validate them in a session.