For 2021, in accordance with the provisions of Article 75 of the Finance Law of the State of Chihuahua, the Payroll Tax (ISN) will continue to be calculated by applying the rate of 3% to the amount that results from reducing the total remuneration to personal work, rendered under subordination to an employer within the territory of the State, the exempt expenditures indicated in article 77 of the same Law.

The ISN declaration will continue to be presented on a monthly basis, and payment must be made no later than the 15th day of the month following the corresponding one, according to what is stated in Article 76 of the aforementioned Finance Law.

According to Article One of the Income Law of the State of Chihuahua for fiscal year 2021, the following extraordinary contributions as a Payroll Tax surcharge also remain in force:

  • Extraordinary contribution of 5% (for competitiveness and citizen security)
  • Extraordinary contribution of 10% (for the trust administered by FECHAC)
  • University Tax of 4%
  • Extraordinary contribution Expo-Chihuahua Trust (paid semi-annually by taxpayers who carry out their activities in the Municipality of Chihuahua)


In Article Tenth of the Income Law of the State of Chihuahua for 2021, a fiscal stimulus is established to ISN taxpayers, consisting of the reduction in the monthly payment of the tax caused according to the following table:

1-10 employees20%
11-30 employees10%
31-50 employees5%

The fiscal stimulus will apply with respect to each of the payment periods of the year 2021, which are covered in time or within the period established for its declaration and in full, as long as the taxpayers interested in obtaining this stimulus are up to date in the payment of the ISN and present no later than January 31, 2021, before the Collection Office or through electronic means disclosed by the Ministry of Finance through its electronic portal, the following documentation in original and copy:

  1. Free writing requesting the application of the fiscal stimulus that contains:
  2. The name, denomination or company name and signature of the person promoting
  3. The tax address stated in the state taxpayer registry
  4. The RFC and, where appropriate, the CURP
  5. The address to hear and receive notifications within the State and the name of the person authorized to receive them.
  6. IMSS fee determination certificate and proof of payment, as of December 2020.
  7. Tax status certificate issued by the SAT
  8. Opinion on compliance with coordinated state and federal tax obligations issued by the State Finance Ministry
  9. Official identification with photograph of the taxpayer or legal representative.
  10. The documents that prove the personality when acting on behalf of another or legal persons (Power of Attorney)