Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Mexico → Guiyang, Guizhou, China
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | All International | 1500 MXN per day | Maximum deductible amount for travel meal expenses per beneficiary per day when spent abroad, under Ley del ISR Article 28, fraction V; must be accompanied by supporting documentation for lodging or transport, and the beneficiary must be an employee or provide professional services to the taxpayer.; Amount confirmed in force as of 2026-07-27 in the consolidated LISR text (last reform DOF 01-04-2024); unchanged since publication of the law in the DOF on 2013-12-11. |
| Lodging | All International | 3850 MXN per day | Maximum deductible daily amount for lodging when spent abroad, under Ley del ISR Article 28, fraction V; the lodging documentation must be accompanied by the corresponding transport documentation. |
| Temporary use or rental of automobiles and related expenses (uso o goce temporal de automoviles) | All International | 850 MXN per day | Maximum deductible daily amount for vehicle rental and related expenses during business travel abroad under Ley del ISR Article 28, fraction V; must be accompanied by documentation supporting lodging or transport. |
Source URL:
https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf
This source provides official travel rate information from diputados.gob.mx.