In 2026, the tax provisions will undergo highly significant changes because, unlike in previous years, this reform is not limited to a revenue-focused approach; it introduces substantial modifications. We have prepared an executive summary of the most relevant aspects so that you can anticipate their effects and make informed decisions.
- New IEPS taxes: An 8% tax is introduced on violent or adult-rated video games, and the existing IEPS rates on tobacco and sugary beverages are increased.
- Increased oversight of digital platforms: Digital platforms must provide the tax authority with real-time access to their transaction records and apply new VAT and income tax withholding rules to sellers.
- Strengthening of SAT audit powers: Technological audit tools are expanded and penalties for smuggling, simulated transactions, and fake invoices are significantly tightened.
- Capital repatriation incentive: A temporary program is created offering a preferential 15% income tax rate on foreign-held capital repatriated to Mexico and invested for at least three years.
- Income tax changes and administrative simplification: The annual withholding rate on interest increases, RESICO taxpayers are exempted from filing an annual return, and the deadline for canceling tax invoices (CFDI) is extended.
- Tax regularization program: The income threshold to access reductions in fines and surcharges is increased to MXN 300 million.
- Changes to defense remedies: Taxpayers filing an administrative appeal must now guarantee the tax assessment, generally through a cash deposit within six months.
