2026 Economic Package

On Sept. 8, the Federal Executive Branch presented the Economic Package for 2026 (“EP 2026”), which includes various tax amendments, including the increase of certain taxes.

The EP is a set of proposals, policies, and provisions that the Executive Branch presents annually to Congress by Nov. 15 at the latest, aimed at defining the main tax, budgetary, and financial guidelines for the Government for the following fiscal year.

This EP is composed of the General Criteria for Economic Policy [Criterios Generales de Política Económica] (“GCEP”), the Federal Expenditure Budget Bill [Presupuesto de Egresos de la Federación] (“FEBB”), and the Federal Revenue Bill [Ley de Ingresos de la Federación] (“FRB”).

In addition, initiatives were submitted to amend the following statutes: Federal Fees Law [Ley Federal de Derechos], the Federal Fiscal Code [Código Fiscal de la Federación], and the Excise Tax on Production and Services Law [Ley del Impuesto Especial Sobre Productos y Servicios] (“SETPSL”).

Below are the key aspects we consider most relevant regarding the EP 2026 in tax matters:

• Revenue: The FRB projects tax revenues of approximately 483.3 billion USD.
• Fake invoices: The tax authority may apply an expedited on-site audit to immediately suspend the issuance of electronic invoices and verify the authenticity of the operations. If irregularities are confirmed, taxpayers will lose their digital stamps. Additionally, recipients of false invoices will have 30 days to regularize their situation. They may also face restrictions on their digital stamps.
• Repatriation of capitals: A benefit is proposed that allows paying income tax at a 15% rate on legally sourced capital returning to the country, without any deductions, provided that the funds are invested in productive activities for at least three years.
• Contributions to the IPAB: It is proposed that multiple banking institutions may not deduct three-quarters of the fees paid to the Institute for the Protection of Bank Savings (“IPAB”), Mexico’s equivalent to the FDIC
• Activities conducted through technological platforms: A 4% income tax withholding rate is proposed for legal entities earning income through intermediary platforms and goods, and a 20% rate if they do not provide their Federal Taxpayer ID number (“RFC”).

Regarding VAT, an 8% withholding would apply to legal entities that provide their RFC, and 16% to legal entities that fail to do so, as well as to foreign residents without a permanent establishment in Mexico and to those receiving deposits abroad for operations conducted in the country

• Tax regularization program: The level of income for individuals and legal entities eligible for the benefit of reduced fines, surcharges, enforcement costs, as well as foreign trade obligations, is increased to approximately 16.7 million US dollars, provided that all other applicable requirements are met.
• Surcharge rates for the payment of tax assessments increase to 38% per month on outstanding balances. In the case of deferral, the rate rises to 1.42% per month for terms up to 12 months, 1.63% per month for terms between 12-24 months, and 1.97% per month for terms exceeding 24 months.
• Interest withholding rate: The withholding rate on interest paid by the financial system is increased to 0.90% for the 2026 fiscal year.
• Excise Tax on Production and Services Law
  • Flavored beverages: It is proposed to increase the levy to MXN 3.0818 per liter of product, including those containing any type of non-caloric sugars.
  • Manufactured tobacco: It is proposed to raise the ad valorem rate from 160% to 200%, as well as implement a gradual increase of the specific levy until 2030.
  • Hand-rolled tobacco: It is proposed to increase the ad valorem rate from 30.4% to 32%.
  • Video games with violent content: It is proposed to establish an 8% ad valorem tax.
  • Gambling: It is proposed to increase the ad valorem tax from 30% to 50% on the total amount of bets or the amount actually received.

• Invoice cancellation: It is established that the cancellation of invoices may be performed no later than the date of filing the annual tax return for the corresponding fiscal year.
• FinTech: It is proposed that Collective Financing Institutions comply with the obligation to withhold and remit Income Tax and VAT corresponding to the transactions in which they act as intermediaries.

The EP for the 2026 Fiscal Year will be discussed and analyzed by Congress prior to their final approval. Therefore, they may be subject to adjustments, additions, or modifications proposed and made during the legislative process.

The attorneys at Clark Hill PLC are available to help you ensure compliance with your tax obligations or to implement preventive measures to avoid potential contingencies. Please contact your regular Clark Hill PLC attorney or any of the attorneys listed below for assistance.

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