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Maquiladora Safe Harbor (6.9% / 6.5%) & Shelter vs. Standalone IMMEX Calculator

Interactive financial model for US CFOs and tax directors: calculate Mexican Maquiladora Safe Harbor income tax (Article 182 LISR: 6.9% on assets vs. 6.5% on costs) and compare 3-year Shelter vs. Standalone IMMEX operating costs.

Use this interactive CFO model to run two Mexican manufacturing scenario calculations side by side:

  1. Article 182 LISR Maquiladora Safe Harbor Tax Test: Compares 6.9% of Total Operating Assets (including US-consigned machinery and consigned inventory) against 6.5% of Total Mexican Operating Costs to calculate your illustrative taxable profit and 30% Mexican corporate income tax (ISR).
  2. Shelter vs. Standalone IMMEX 3-Year Scenario Analysis: Compares the recurring headcount-based Shelter fee against your user-defined internal G&A cost, setup expenses, and Year-1 VAT financing or Rule 7.4.1 bond parameters for a standalone Mexican subsidiary.

1. Enter Your Mexican Plant & Financing Parameters (USD)

Executive Tax & Customs Architecture

Is your plant getting penalized by the 6.9% Safe Harbor asset test?

Read our technical breakdown of Articles 181–183 of the Mexican Income Tax Law (LISR) and learn when capital-intensive plants restructure from Consignment Maquiladora to Buy-Sell IMMEX.

Maquiladora Safe Harbor Guide Shelter vs. Standalone Guide

Model outputs are illustrative scenario estimates based on your inputs. Consult qualified Mexican tax counsel before structuring intercompany contracts.

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Financial Modeling & Educational Estimation Only

This calculator models illustrative statutory formulas under Article 182 of the Mexican Income Tax Law (LISR) and user-adjustable Shelter vs. Standalone cost assumptions. It does not account for Mexican INPC inflation adjustments, currency fluctuations, specific asset depreciation floors, or individual tax attributes, and does not constitute tax, legal, or accounting advice.