Mexico · Tax basics

Mexico: mileage, vehicle expenses and tax records

Platform income and withholding

How the local rules work

Platform drivers need to distinguish provisional tax payments from an eligible election to treat withholding as final. This affects the treatment of deductions.

What to keep

Organize platform statements, income, commissions, withholding certificates and CFDI documents. Keep vehicle records alongside them.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

Under the final-withholding option described in Article 113-B, related platform-activity deductions are not available against that tax. A mileage log alone does not create a deduction.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Mexico’s rules and your filing method.

Official guidance

SAT: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.