In this post, we summarize the most relevant developments, based on PwC’s analysis of the 2026 Economic Package and related reforms.
1) Special Tax on Production and Services (IEPS)
Rate increases for tobacco, flavored beverages, betting, and nicotine products (pouches, electronic devices).
Products previously exempt, such as “light” or “zero” beverages, could now be taxed.
New levies for raffles and online gaming (50%).
Impact: Beverage, tobacco, and nicotine-product companies will need to review costs, margins, and pricing strategy.
2) Digital platforms and e-commerce
Foreign platforms will have to register with the RFC and withhold IEPS where applicable.
The SAT will be able to require remote access to platform information and block services for non-compliance.
Impact: Tax and technology compliance challenges for digital platforms operating in Mexico.
3) Capital repatriation
Tax incentive to repatriate lawful capital before September 8, 2025, paying ISR at 15%.
Condition: keep the funds invested in Mexico for at least 3 years.
Impact: An opportunity to attract foreign investment or local capital, with clear tax benefits if the requirements are met.
4) Financial sector and fintech
Adjustments to the deductibility of fees paid to the IPAB and to bad debts.
ISR withholding on securities-lending transactions (9%).
Fintech: ISR and IVA withholding on interest generated.
Impact: Banks and fintechs must reconfigure withholding flows, accounting systems, and internal processes.
5) Federal Tax Code (CFF) and documentary control
Restrictions on RFC registration for individuals linked to EFOS/EDOS.
Obligation to issue tax receipts backing real transactions.
New penalties for submitting false documents and temporary cancellation of the CSD.
Impact: It is vital to strengthen internal controls and documentation to minimize tax risks and SAT audits.
6) Late-payment surcharge rates
Increase in monthly surcharges from 1.26% to 1.38%, and up to 1.42% for deferred agreements.
Impact: Keeping tax payments current will be more important than ever to avoid additional costs.
Recommendations for companies
Review pricing structure and margins in sectors affected by IEPS or new levies.
Strengthen internal controls and invoicing systems, ensuring that all receipts are correct and auditable.
Assess capital-repatriation opportunities under the new tax conditions.
Prepare for digital compliance on foreign platforms or fintechs.
Monitor surcharges and agreements to avoid unnecessary financial costs.
Conclusion
The 2025–2026 tax outlook in Mexico combines tax adjustments, new digital obligations, and incentives for investment and capital repatriation. Preparation and advance planning are key to seizing opportunities and minimizing risks.
At Tablia, we help companies keep their accounting up to date, comply with tax obligations, and automate processes, so you can focus on what really matters: growing your business.
