2027 property tax on leased branches: who pays under your lease and how not to miss the January discount

Answer: If your branches operate in leased premises, 2027 property tax (predial) is settled first in the lease and then at the tax office: the law places the obligation on the property owner (in Edomex, also on the possessor, as the case may be), but your lease can shift the payment to you. And January is worth money. In Mexico City, paying the full year in January cuts the tax by 8% (5% in February). In the State of Mexico (Edomex), the 2026 municipal Revenue Law granted 8%, 6% and 4% in January, February and March, plus an on-time-payment incentive. Use November and December to know, branch by branch, who pays and from which budget.

The law points to the owner; your lease decides who bears the cost

Chains usually run three models at once: the landlord pays and builds it into the rent, the branch pays the tax office directly, or the branch reimburses against a receipt. Problems start when nobody is sure and the payment is made late or without the discount. Review each lease and record four data points per store: property tax account number, who pays, in which month and against what evidence.

In Mexico City, the January discount is written into the Fiscal Code, not a campaign

Because the reduction is in article 131 of the Fiscal Code, in force with its latest amendment of December 19, 2025, you can budget for it today. Just confirm in December that the 2027 fiscal package does not change it.

In the State of Mexico, the discount depends on each year's Revenue Law

The base calendar is in the Financial Code (art. 112): if annual property tax exceeds nine daily UMAs (Mexico's official unit for fees and fines), it is split into six payments in January, March, May, July, September and November. In January 2027 the 2026 UMA will still apply (MXN 117.31 per day; the new value takes effect on February 1), so that threshold is MXN 1,055.79. If your annual property tax exceeds that amount, January in Edomex is both a discount month and a payment month.

November and December: get every branch ready to pay in January

Start with the branches where you pay or reimburse: that is where the discount is yours. If the landlord pays, ask them to do it in January and share the receipt; if the lease builds property tax into the rent, there is no direct saving, but there is evidence for future procedures.