Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Mexico → Campeche, Mexico
These rates use a catch-all rule for all domestic travel within Mexico.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | All Domestic, Mexico | 750 MXN per day | Maximum deductible amount for travel meal expenses (alimentacion) per beneficiary per day when spent in national territory, under Ley del ISR Article 28, fraction V; the trip must be outside a 50 km radius of the taxpayer's establishment and the beneficiary must be an employee or provide professional services to the taxpayer.; The meal expense must be accompanied by a CFDI (tax receipt) for lodging or transport; if only the transport receipt accompanies it, the meal is deductible only when paid with the traveler's credit card. For seminars or conventions whose recovery fee does not itemize travel expenses, only up to this daily meal limit is deductible.; Amount confirmed in force as of 2026-07-27 in the consolidated LISR text (last reform DOF 01-04-2024); the peso amounts of Article 28 fraction V have been unchanged since the law was published in the DOF on 2013-12-11. |
| Temporary use or rental of automobiles and related expenses (uso o goce temporal de automoviles) | All Domestic, Mexico | 850 MXN per day | Maximum deductible daily amount for vehicle rental and related expenses during business travel in national territory under Ley del ISR Article 28, fraction V; must be accompanied by a CFDI for lodging or transport, and the trip must be outside a 50 km radius of the taxpayer's establishment. |
Source URL:
https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf
This source provides official travel rate information from diputados.gob.mx.