Tax Growth Projections and Breakdown by Type
According to the approved Leyes de Ingresos for 2025 and 2026, Querétaro’s state government is projected to collect a total of 7,890.6 million pesos in tax revenue by 2026. This represents a 6.2% increase from the 7,426.5 million pesos anticipated for this year.
Ecological Taxes Seeing the Most Growth
Among the various tax types, ecological taxes are expected to see the most growth, with an increase of 26.8%. This is primarily due to projected collections of 347 million pesos for the following year.
- Impuesto por la emisión de gases a la atmósfera: 312.3 millones de pesos
- Impuesto por la disposición final de residuos de manejo especial y peligrosos: 22.2 millones de pesos
- Impuesto por remediación ambiental causado por la erosión del suelo: 12.4 millones de pesos
Income Taxes and Patrimonial Taxes Projections
Income taxes are projected to bring in 27.1 million pesos for 2026, marking a 16.6% increase compared to the previous year.
Patrimonial taxes are expected to generate 453.4 million pesos, a 9.7% rise, including the Impuesto sobre tenencia o uso de vehículos.
Production, Consumption, and Transactions Taxes
This category is projected to yield 343.3 million pesos, a 6.9% growth. Key components include:
- Impuesto por la prestación de servicio de hospedaje: 115.2 millones de pesos
- Impuesto por la adquisición de vehículos de motor o remolques que no sean nuevos: 101 millones de pesos
- Impuesto sobre la venta de bienes cuya enajenación se encuentra gravada por la Ley del Impuesto Especial Sobre Producción y Servicios: 66.9 millones de pesos
- Impuesto a las erogaciones en juegos y concursos con apuestas: 26.5 millones de pesos
- Impuesto al servicio de transporte a demanda: 33.5 millones de pesos
Impuesto Sobre Nómina Contribution
The Impuesto Sobre Nómina is the largest contributor, accounting for nearly 84.2% of total tax revenue (6,643.5 million pesos). Other significant contributors include:
- Impuestos sobre el patrimonio: 5.7%
- Impuestos ecológicos: 4.4%
- Impuestos sobre la producción, el consumo y las transacciones: 4.4%
- Accesorios de impuestos: 1%
- Impuestos sobre los ingresos: 0.3%
Tax Revenue’s Role in State Income
According to the approved 2026 income law, tax revenue accounts for 12.2% of the state’s total income, projected to be 64,617.1 million pesos.
Of this amount:
- 75.3% (48,609.2 million pesos) comes from federal resources, including aportaciones, convenios, incentivos derived from fiscal collaboration, and fondos.
- 18.2% (11,750.3 million pesos) are state-owned income.
- 6.5% (4,257.6 million pesos) is self-financing.
Key Questions and Answers
- What is the projected tax revenue for Querétaro in 2026? The state government is expected to collect approximately 7,890.6 million pesos in tax revenue by 2026.
- Which tax type is projected to see the most growth? Ecological taxes are expected to grow by 26.8%.
- What percentage of total tax revenue does the Impuesto Sobre Nómina contribute? The Impuesto Sobre Nómina contributes nearly 84.2% of the total tax revenue.
- What is the projected state income in 2026, and how much of it comes from tax revenue? The state is projected to have 64,617.1 million pesos in total income for 2026, with tax revenue accounting for 12.2% of this amount.
