What Is the UMA in Mexico? 2026 Daily, Monthly and Yearly Value
Fines, tax exemptions and many legal thresholds in Mexico are written in UMA, not pesos. The 2026 values and how to turn a rule into an amount.
The UMA (Unidad de Medida y Actualización, or measurement and update unit) is the peso reference Mexico uses in laws to set fines, tax exemptions and other thresholds. From February 1, 2026 it is worth MXN 117.31 a day, MXN 3,566.22 a month and MXN 42,794.64 a year, according to the National Institute of Statistics and Geography (INEGI). It is not a wage and nobody is paid in UMA.
What are the UMA values for 2026?
INEGI announced the 2026 values on January 8, 2026, and they apply from February 1, 2026 until the next update:
| Period | UMA value from February 1, 2026 |
|---|---|
| Daily | MXN 117.31 |
| Monthly (daily x 30.4) | MXN 3,566.22 |
| Yearly (monthly x 12) | MXN 42,794.64 |
The 2026 increase was 3.69% over 2025. You can read the figures in INEGI’s 2026 UMA press release.
Why does Mexico use the UMA instead of the minimum wage?
Mexico used to write fines, fees and benefit limits as multiples of the minimum wage. That tied every wage increase to higher fines, credit balances and thresholds, which made raising the minimum wage expensive for the government. A constitutional reform on de-indexing the minimum wage in 2016 created the UMA as a separate unit, so the minimum wage can now rise faster than inflation without dragging those amounts along.
The gap is now large. As of November 2026 the general minimum wage is MXN 315.04 a day and MXN 440.87 in the northern border zone, according to the National Minimum Wage Commission (CONASAMI), while one UMA is MXN 117.31. Our page on the cost of living in Mexico City puts the minimum wage next to prices and inflation.
How is the UMA updated each year?
INEGI updates it once a year. It multiplies the previous year’s value by one plus the annual change in the National Consumer Price Index (INPC) for December of the previous year. The new values are published in the Official Gazette of the Federation (DOF) in January and take effect on February 1.
That timing matters. Anything calculated in UMA during January still uses the previous year’s value, and the new value starts on February 1.
What do UMA amounts look like in practice?
When a law or a consulate gives a number of UMA days, multiply it by the daily value. With the 2026 daily UMA of MXN 117.31:
| Rule written in UMA | Where it appears | Amount with the 2026 UMA |
|---|---|---|
| Tax-free part of the aguinaldo: 30 UMA | Income Tax Law, Art. 93, as applied by the SAT | MXN 3,519.30 |
| Tax-free vacation premium: 15 UMA | Income Tax Law, Art. 93 | MXN 1,759.65 |
| Labor fine for unpaid benefits: 50 to 5,000 UMA | Federal Labor Law, Art. 1002 | MXN 5,865.50 to 586,550 |
| Fine for late INM change notices: 20 to 100 UMA | Migration Law, Art. 158 | MXN 2,346.20 to 11,731 |
The peso amounts are our calculations. Some older laws still say “minimum wage” in the text, but where the wage was used as a unit of measure, that reference is read as UMA under the 2016 reform. The Income Tax Law’s exemption for the year-end bonus is a common example; see our guide to the aguinaldo.
How do you convert an amount written in UMA?
- Find the unit in the rule: daily UMA (veces la UMA or días de UMA), monthly or yearly.
- Check the date of the event. A fee or fine dated before February 1 uses the previous year’s value, and one dated on or after February 1 uses the new value.
- Multiply. For daily amounts in 2026 use MXN 117.31; for monthly amounts MXN 3,566.22; for yearly amounts MXN 42,794.64.
- Round only at the end, the way the authority does on its own forms.
When a rule gives a range, such as a fine of 20 to 100 days, the authority picks the amount within the range, and the UMA only tells you the floor and ceiling in pesos.
How does the UMA affect residency applications?
Mexican consulates set the income and savings requirements for temporary and permanent residency based on multiples of the UMA or the minimum wage, and they do not all apply the same figures. Each January’s UMA update can change the peso amount a consulate asks for. Our guide to temporary residency explains the solvency route; confirm the current figure with the consulate where you will apply.
This article explains how the UMA works and is not tax or legal advice. The SAT, INM, the labor authorities or a contador decide how a rule applies to you.
Bottom line
When you see a rule in UMA, multiply by MXN 117.31 for a daily figure until January 31, 2027. Check INEGI’s new values in early January each year, and recalculate any fee or exemption that falls after February 1.
FAQ
Is the UMA the same as the minimum wage?
No. The minimum wage is what an employer must pay at least, set by CONASAMI. The UMA is an accounting unit for laws and is much lower, MXN 117.31 a day in 2026.
When will the 2027 UMA be published?
INEGI publishes the new values in January, using December’s inflation figure, and they take effect on February 1. Expect the 2027 values in January 2027.
Which UMA value applies in January?
The previous year’s value stays in force until January 31. In January 2027, for example, the 2026 daily value of MXN 117.31 still applies.
Do mortgages and credits use the UMA?
Some public housing credits and benefits are expressed in UMA or in minimum wages, depending on when they were granted. Check your contract or statement to see which unit applies.
