Overview

• Tuition at private institutions and school transport qualify for personal deductions in the 2025 annual return when SAT requirements are met.
• Invoices must be CFDI with the educational complement, show the concept “Pagos por servicios educativos,” and include the student’s name, CURP, and school level.
• School transport is deductible only if it is mandatory or separately itemized on the invoice; if bundled with tuition without a breakdown, neither amount is deductible.
• Payments must be non-cash—nominative check, bank transfer, or debit/credit card—and the deduction applies to direct-line relatives who meet the UMA-based income limit (reported as 41,273 pesos annually).
• Annual caps by level apply: preescolar 14,200 pesos, primaria 12,900, secundaria 19,900, profesional técnico 17,100, and bachillerato 24,500; inscriptions, reinscriptions, scholarships, materials, uniforms, and extracurriculars are excluded.