Nuevo Leon Slashes Payroll Tax to Lure EV Investment & Boost Economy
Nuevo Leon launches major payroll tax (ISN) cuts & subsidies, targeting EV investment (up to 95% off), local sourcing and exporters. Includes significant debt relief on past ISN dues. Aims to attract nearshoring and boost economy.

The government of Nuevo León, Mexico's industrial powerhouse, has launched an aggressive fiscal stimulus package heavily focused on its payroll tax, aiming to cement its position as a primary destination for nearshoring investment, particularly within the rapidly expanding electromobility sector.
The package, announced ahead of a November 30th deadline for companies to adhere, features substantial discounts and subsidies on the state's Impuesto Sobre Nómina (ISN), or Payroll Tax. Officials are betting these incentives will provide a critical edge in attracting new manufacturing operations and supporting existing businesses navigating global economic shifts.