Deductible mileage in Mexico 2025: SAT Guide

Published: 11/20/2025 • 6 min read • Clara Team

Complete guide on mileage deduction according to Mexican SAT (Tax Administration System) for 2025.

Deductible mileage in Mexico 2025: SAT Guide

Mexico's SAT (Tax Administration System) has specific rules for mileage deduction that companies and freelancers need to know.

OFFICIAL SAT 2025 RATES: - Vehicles up to 4 cylinders: $3.82 pesos/km - 5-6 cylinder vehicles: $4.21 pesos/km - 7-8 cylinder vehicles: $4.59 pesos/km - Motorcycles: $2.05 pesos/km

DEDUCTION REQUIREMENTS:

1. Travel log: detailed record of each professional trip with date, origin, destination, km driven and purpose.

2. Digital Tax Receipt (CFDI): reimbursements must be documented with CFDI to be deductible.

3. Proportionality: if vehicle is partially used for personal purposes, only professional proportion is deductible. Keep separate record.

4. Vehicle in company or partner name: deduction only valid for properly documented vehicles.

5. Deduction limit: maximum 200,000 pesos annually per vehicle (according to type and cylinders).

DIFFERENCES BETWEEN INDIVIDUALS AND ENTITIES:

- Legal entities (companies): can deduct 100% of professional mileage within limits. - Individuals (freelancers): deduction limited according to activity and tax regime.

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