UMA thresholds in Mexican AML: how to calculate them and why they change every year
Mexican AML thresholds are pegged to the UMA rather than fixed pesos. Learn how to convert 2026 UMA ($117.31 MXN), why February 1st is critical, and how rolling 6-month accumulations work.
LFPIORPI identification and notice thresholds are expressed in UMA (Unidad de Medida y Actualización). This adjusts thresholds automatically for inflation, meaning the peso equivalent changes each February 1st.
2026 UMA Values
Published by INEGI on January 9, 2026, the 2026 daily UMA is $117.31 MXN (valid from February 1, 2026 to January 31, 2027). A 645 UMA threshold converts to $75,664.95 MXN, while 3,210 UMA equals $376,565.10 MXN.
Why January and February transactions differ
The new UMA takes effect on February 1st, not January 1st. Operations conducted in January apply the 2025 UMA ($113.14 MXN), while February transactions apply the 2026 rate. Systems must apply the exact historical UMA based on transaction date.
Six-month customer accumulation
Under Article 17, transactions from the same customer over rolling 6-month periods must be accumulated. Once cumulative transactions cross the threshold, the operation that crossed it triggers a filing.
Descarga la Guía Ejecutiva de Cumplimiento LFPIORPI en PDF
Compendio técnico y normativo para blindar las operaciones de tu empresa ante el SAT con las tasas actualizadas de la UMA 2026 ($117.31 MXN).
- Metodología de cumplimiento preventivo
- Umbrales en UMA 2026 y plazos legales
- Directrices oficiales de identificación KYC
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Reviewed by Compliance Officer · BDUnity.
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