Mexico Business Day Calculator

This calculator counts as días hábiles the days from Monday to Friday, minus the días de descanso obligatorio in Article 74 of the Ley Federal del Trabajo, three of which fall on a designated Monday. That is this tool's rule, not a general legal definition: Article 74 lists days of mandatory rest and does not define a día hábil. Días naturales count all seven days. For tax periods set in days, Article 12 of the Código Fiscal de la Federación leaves out Saturdays, Sundays and a list of dates, and a period whose last day falls on a día inhábil, or on a day the office is closed during normal hours, runs to the next día hábil. It also runs to the next día hábil when the last day is a Friday and the contribution must be paid at an authorised bank. That list is not Article 74's. It also leaves out 5 May, so a tax period that runs across a weekday 5 May ends one día hábil later than this calculator's count. The same article leaves out the days of general vacation of the federal tax authorities, except in periods for filing returns and paying contributions. And for the change of federal executive it still names 1 December every six years, in an article last amended in 2021, while Article 74 fracción VII has named 1 October since its reform of 30 September 2024; this calculator follows Article 74.

Banks follow a separate list. In the Diario Oficial de la Federación of 10 December 2025 the Comisión Nacional Bancaria y de Valores published the days of 2026 on which the financial entities it supervises must close their doors and suspend operations. Besides Saturdays, Sundays and the Article 74 dates, that list has four dates Article 74 does not: 2 and 3 April (Maundy Thursday and Good Friday), 2 November and 12 December. This calculator uses the Article 74 set. If a payment depends on a bank being closed on one of those extra days, add the date under Advanced options.

Article 74 lists the días de descanso obligatorio in nine fracciones. Seven fall every year:

• Año Nuevo (1 January)
• Día de la Constitución (1st Monday of February, in lieu of 5 February)
• Natalicio de Benito Juárez (3rd Monday of March, in lieu of 21 March)
• Día del Trabajo (1 May)
• Día de la Independencia (16 September)
• Día de la Revolución (3rd Monday of November, in lieu of 20 November)
• Navidad (25 December)

Fracción VII adds 1 October every six years for the transmission of federal executive power, the date a reform published in the Diario Oficial de la Federación on 30 September 2024 moved it to from 1 December. It applied in 2024 and next applies in 2030; the holiday data the calculator uses runs from 2024 to 2029 and lists 1 October in 2024. Fracción IX adds the day of an ordinary election; the Mexico holiday pages explain why it is not listed. How we determine holidays →

Monthly provisional ISR payments are due by the 17th of the following month, both for personas morales (Article 14 of the Ley del Impuesto sobre la Renta) and for individuals with business and professional activities (Article 106). Not every provisional payment under that law follows the 17th: for a sale of real estate recorded in a public deed, Article 126 gives fifteen days from the signing. A tax period whose last day is a día inhábil runs to the next día hábil under Article 12 of the Código Fiscal de la Federación, whose list of días inhábiles is not Article 74's (see above). For a filer who qualifies, the 17th is where the count starts rather than where it ends: article 5.1 of the decree published in the Diario Oficial de la Federación on 26 December 2013 allows provisional or definitive federal returns that are due by the 17th of the following month to be filed one to five días hábiles later, set by the sixth numeric digit of the RFC: one day for a 1 or a 2, two for a 3 or a 4, three for a 5 or a 6, four for a 7 or an 8 and five for a 9 or a 0. In the text published that day, the same article excludes taxpayers who opt to have their financial statements audited (dictaminados) and those of Article 32-H of the Código, the taxpayers it names by reference to Article 20, part B, of the Reglamento Interior del Servicio de Administración Tributaria, the Federation and the states, their decentralised bodies and majority state-owned companies (with the states' parastatal funds and trusts), political parties and associations, and integrated and integrating companies. IMSS cuotas obrero patronales are to be paid by the 17th of the following month under Article 39 of the Ley del Seguro Social. Two contributions share that day but not that frequency: INFONAVIT aportaciones, whose periodicity the sixth transitional article of the 1997 reform keeps bimonthly until the Ley del ISSSTE sets monthly payment, and the IMSS retiro, cesantía en edad avanzada y vejez cuotas, which the Ley del Seguro Social's own vigésimo séptimo transitorio keeps bimonthly until the payment periods of the ISSSTE and INFONAVIT laws are aligned. Both fall due by the 17th of January, March, May, July, September and November.

In labour proceedings, Article 715 of the Ley Federal del Trabajo treats every day of the year as hábil except Saturdays and Sundays, the días de descanso obligatorio, the holidays in the official calendar and the days on which the labour authorities suspend work. This calculator applies the first two groups and not the last two.