The Mexican Tax Administration (SAT) has provided an extension of the deadline for individual natural persons to file their annual declaration (tax return) corresponding to the 2020 fiscal year to no later than 31 May 2021. Normally, individual tax returns are due by 30 April. In addition, individuals are granted the option to pay any income tax due in up to six consecutive monthly installments as long as the return is filed and the first installment is paid by the extended return deadline, 31 May 2021.

The extension and installment option were provided as part of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2021, which was published in the Official Gazette on 3 May 2021.