Mileage rates 2026 by Mexican state: benchmarks and methodology
Reference table by state, Magna gasoline price with IEPS and the formula to set the per-kilometer rate for 2026.
Why rates vary by state
Mexico does not publish an official per-kilometer rate like the US IRS. Each company sets its own backed by actual costs. The main regional variation comes from Magna gasoline prices, which depend on distribution logistics and the state IEPS rate[^cre-precios].
IEPS on gasoline
IEPS combines a fixed federal rate of 6.45 pesos per liter published by SHCP and a state rate of 38-53 cents per liter[^shcp-ieps].
2026 benchmark table
| State | Magna (MXN/L) | Rate (MXN/km) | | --- | --- | --- | | Mexico City | 23.95 | 4.20 | | Nuevo León | 23.10 | 4.05 | | Jalisco | 23.45 | 4.10 | | Baja California | 24.80 | 4.35 | | Quintana Roo | 24.20 | 4.25 | | Sonora | 23.60 | 4.15 | | Chihuahua | 24.10 | 4.20 | | Yucatán | 23.30 | 4.05 | | Guanajuato | 23.05 | 4.05 |
Rates are indicative; adjust to actual mileage, maintenance and depreciation[^cre-precios].
Base formula
Rate per km = (fuel price ÷ km per liter) + maintenance per km + depreciation per km. A compact car at 14 km/l and 23.50 pesos gives 1.68 in fuel; with 1.40 maintenance and 1.10 depreciation the rate is 4.18 pesos per km.
Vehicle efficiency
Compacts return 12-16 km/l, mid SUVs 9-12 km/l and pickups 7-10 km/l. The policy should set differentiated rates per vehicle class.
Maintenance and depreciation
National average maintenance is 1.20-1.60 pesos per km. Depreciation uses market value divided by an estimated 200,000 km useful life[^banxico-inflacion].
Sector recommendations
Professional services 4.00-4.30; pharma and consumer goods 4.20-4.50; construction and field services 4.50-5.00 pesos per km.
Review and application
Update the rate twice a year or whenever fuel moves more than 5%. Document each revision with a signed minute, communicate to employees and require digital logbooks plus electronic CFDI.