Uber/DiDi: how to calculate mileage for taxes in Mexico
Specialized guide for Uber and DiDi drivers in Mexico to calculate and deduct mileage correctly on taxes.
Why app drivers need parallel tracking
Drivers running for Uber, DiDi, or other mobility platforms in Mexico quickly discover an important asymmetry: the platform reports to SAT only the kilometers with a passenger on board, but the real work involves many more kilometers. The difference is the most expensive blind spot of the annual return. Without parallel tracking, the driver loses 30% to 50% of legitimate tax deduction on professional kilometers. In 2025, with the growth of the RESICO regime for individuals, that care has become even more relevant to the financial health of anyone working app-based.
The gap between passenger km and total km
The platform only records distance when the app is in "active trip" mode. Everything before (driving to the demand zone, active waiting in strategic areas) and everything after (going home after the last passenger, moving between rides) doesn't show up in the platform's fiscal report. In a typical eight-hour shift, the difference between passenger km and real professional km is typically 20% to 50%. For a driver covering 250 total km per day, that can mean 75 uncaptured km every day.
Categories of km eligible for deduction
The SAT rule is clear: to be deductible, the kilometer must have a professional purpose. That includes, in practical order: driving from home to the start-of-shift zone, moving between the end of one ride and the start of the next, active driving in demand zones even without a passenger, driving home after the last ride of the shift, and fueling or maintenance trips that occur during the work shift. Kilometers that are 100% personal (family, leisure, errands) are out.
Calculating the maximum legal deduction
To reach the maximum deduction without overshooting what SAT accepts, three steps are essential. First, the driver needs an independent record of professional kilometers per shift (date, start time, end time, total kilometers). Second, that record must be consistent with the hours when the platform also recorded activity. Third, the calculation applies either the RESICO table or the actual-cost methodology, whichever is more advantageous for the case. The difference between what the platform reports and what the independent record shows is where most of the gain sits.
SAT 2025 rates and supporting documentation
For 2025, the practical reference for compact cars used in urban mobility lands between MXN 3.82 and MXN 4.21 per km. Larger sedans and SUVs run from MXN 4.80 to MXN 6.20. The documentation backing the calculation needs five pieces: a daily shift log, periodic screenshots from the tracking app showing the accumulated odometer, the platform CFDIs for the rides paid out, fuel and maintenance receipts, and the consolidated monthly calculation. The combination makes the deduction defensible in audit.
**A practical example with numbers**
Suppose a driver who works 25 days per month, 8 hours per day, averaging 250 total km per shift. Passenger km reported by the platform: 180 km/shift × 25 = 4,500 km/month. Total professional km (independent tracking): 250 km/shift × 25 = 6,250 km/month. Difference: 1,750 km/month not captured by the platform. Applying a SAT rate of MXN 4.00/km, that's MXN 7,000 in additional monthly deduction, or MXN 84,000 per year. For a driver under RESICO, that can significantly reduce the ISR owed.
How Quilometragem helps app drivers
The platform offers a "shift" mode specifically for mobility drivers: the driver marks the start and end of the shift, and the system records every professional kilometer between those points without requiring trip-by-trip logging. The monthly report comes out ready for the accountant, with a detailed log and the calculation applying the most advantageous SAT rate. For drivers working on multiple platforms simultaneously, the system consolidates everything into a single record, avoiding double counting.
Next steps to maximize the deduction
Start with the next work week: record professional kilometers via parallel tracking for seven days, compare with what the platform reports, and calculate the gap. If the gap justifies it (above 15%), formalize the process, document the shift daily, and organize supporting documentation. Talk to your accountant about the most advantageous fiscal regime and implement the change next quarter. Tax savings will show up already in the first monthly return under the new standard.