On 22 May 2025, Mexico published a decree in the Diario Oficial de la Federación (DOF) granting fiscal incentives to companies that begin operations within newly designated "Polos de Desarrollo Económico para el Bienestar" (PODECOBI) — Economic Development Poles for Welfare. The decree grants a 100% immediate deduction of the original investment amount in new fixed assets, plus an additional 25% deduction for incremental training and innovation expenses, for taxpayers operating in the poles through fiscal year 2030. The Ministry of Economy designates and administers the poles, with a cross-secretarial promotion committee overseeing site selection; 14 zones spanning Campeche, Chihuahua, Durango, Estado de México, Guanajuato, Hidalgo, Michoacán, Puebla, Quintana Roo, Sinaloa, Sonora, Tamaulipas, Tlaxcala and Veracruz are active as of mid-2025. The measure operationalises the "Plan México" nearshoring strategy by concentrating incentives in specific geographic zones rather than applying them nationwide.

Analyst notesShow

Mechanism

The decree is the zone-specific implementing instrument for Plan México's broader nearshoring push, layering a second, more generous incentive tier (100% immediate deduction + 25% training/innovation deduction) on top of the January 2025 nationwide decree (35-91% deduction rates depending on asset/sector, 2025-01-21-mexico-plan-mexico-nearshoring-decree). Rather than applying uniformly, the incentives are restricted to 14 designated geographic "poles" selected by a cross-secretarial committee for their existing productive, logistics, or resource endowments — a deliberate shift from broad nationwide tax relief toward place-based industrial policy, echoing SEZ/export-platform models used elsewhere in the region (see Paraguay Ley 7547/2025, Uruguay Decreto 329/025 in the same theme cluster).

Severity is set at 3 (moderate): the fiscal cost is not yet quantified in the primary source (unlike the January decree's MXN 30bn headline), and the measure is a positive-incentive instrument rather than a market-access restriction, but the 100%/25% deduction rates and multi-state footprint represent a substantive expansion of Mexico's investment-promotion architecture.

Downstream implications

Concentrates nearshoring-linked FDI in 14 named states/zones rather than

spreading it nationwide, likely accelerating industrial-park buildout in Quintana Roo, Sonora, and the Interoceanic Corridor zones (Progreso I, Mérida I) referenced in companion Secretaría de Economía guidance.

Functions as a complementary, not competing, instrument alongside the

January 2025 Plan México decree — companies may potentially stack benefits depending on location and sector.

Watch for a fiscal-cost disclosure (SHCP budget documents) that would

allow upgrading severity_basis and adding a magnitude figure.

Open questions

Total forgone-revenue estimate for the 100%/25% deduction tier has not

been published; would support a magnitude block if disclosed.

Whether additional poles will be designated beyond the initial 14 zones.

Sources

Primary: Secretaría de Economía — Polos de Desarrollo Económico para el Bienestar (PODECOBI)

Secondary: Global Trade Alert — state act 91907

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Mechanism

Downstream implications

Concentrates nearshoring-linked FDI in 14 named states/zones rather than

Functions as a complementary, not competing, instrument alongside the

January 2025 Plan México decree — companies may potentially stack benefits depending on location and sector.

Watch for a fiscal-cost disclosure (SHCP budget documents) that would

allow upgrading severity_basis and adding a magnitude figure.