Annual return for individuals

What it is

The annual return for individuals is the yearly report with which the SAT calculates your income tax from your income, deductions and withholdings. The return for tax year 2025 was filed during April 2026, and that period ended on April 30.

Time

The platform is available 7 days a week, 24 hours a day. If you register an active CLABE in your name, the automatic refund of a balance in your favor for this tax year could be received from April 1 to July 31, 2026; the SAT reported that deposits to individuals were made in an average of 3.9 days, within the 40-day period in the Federal Tax Code.

Requirements

• Check that your RFC is updated and valid, and have your Contraseña.
• You need an e.firma if your refund is equal to or greater than 10,001 pesos.
• If you have a refund, have your bank’s name and a valid CLABE.
• You must file for wages if you stopped receiving them before December 31, if you had income other than wages, if you worked for two or more employers at the same time, if the wages come from abroad or from someone not required to withhold, if you had severance or retirement income, or if that yearly income exceeds 400,000 pesos.
• People who had professional fees, business activity, rent from a property, interest, dividends or the sale of a good also file it.
• The SAT states that people with wages from a single employer that do not exceed 400,000 pesos are not required to file, in the cases it publishes, and that they may still file if they want to.
• People in the Simplified Trust Regime may be released from filing it under rule 3.13.7 of the RMF.

Steps

1. Open the individuals’ annual-return application at anualpf.clouda.sat.gob.mx.
2. Sign in with your 13-character RFC, your Contraseña and the captcha, or with your e.firma .cer and .key files and the private-key password.
3. Complete each section of the return before moving to the next one.
4. Review the income the form selects from provisional payments, CFDIs or informative returns.
5. If you get a refund, you can request it and choose a bank account in your name.
6. If your refund is up to 10,000 pesos you can request the automatic refund with your Contraseña, and if it is from 10,001 to 150,000 pesos you must send it with your e.firma or portable e.firma.
7. If the result is an amount to pay, you can pay it in one installment or in up to six installments if you file within the deadline, and the system generates the payment lines.