Introduction
Despite the Mexican government’s assurance that no new taxes would be introduced in 2026, the Chamber of Deputies approved a general reform bill by a vote of 351 in favor, 129 against, and one abstention. This reform affects the Special Impost on Production and Services (IEPS) law, introducing significant increases in certain products and imposing new taxes on previously untaxed items like light soft drinks.
Key Tax Changes
Oral Serums
Serums that do not meet the WHO standards will be subject to a tax of 3.08 pesos per liter.
- Oral Serums: 3.08 pesos per liter tax for non-WHO standard serums
Cigarettes
The IEPS will gradually increase over the next five years, potentially rising from 160% to 200%.
- Cigarettes: Gradual increase from 160% to 200% over five years
Video Games
Although this tax has caused frustration within the gaming community, it’s important to note that the special 8% tax only applies to video games with violent content.
- Video Games: 8% tax on video games with violent content
Digital Sales Platforms
Up to 10.5% of the income generated by digital sellers will be withheld.
- Digital Sales Platforms: Up to 10.5% income retention for digital sellers
Digital Betting Establishments
Taxes will rise from 30% to 50% for both physical and online casinos and betting establishments.
- Digital Betting Establishments: Increase from 30% to 50% tax for both physical and online casinos
Museums, Archaeological Sites, and Related Fees
The Federal Rights Law also establishes adjustments for accessing museums, sites, and archaeological zones.
- Museums and Archaeological Sites Access: Adjustments for accessing museums, sites, and archaeological zones
Associated Fees
- Certifications with inspection flights: 57%
- Charges at airfields: 39%
- Airworthiness certificates: 32%
- Helipad expansions: 27%
- Cigarettes, cigars, and other tobacco products: 25%
- Flight license revalidation: 19.7%
- Financial institution inspections: 16%
- Handmade cigars: 5%
- Exit formats for minors abroad: 294 pesos
- Tourist permits: 983 pesos
- Phytosanitary certificates: 899 pesos
- Zoosanitary certificates: 899 pesos
- Inspection charges at the Stock Exchange: 31.6 million pesos
- Authorization for ship visits: 297 pesos
Key Questions and Answers
- What are the key tax changes for 2026 in Mexico? Key changes include increased taxes on oral serums, cigarettes, digital sales platforms, and digital betting establishments. New taxes have also been introduced for video games with violent content.
- What adjustments are being made for accessing museums, archaeological sites, and related fees? The Federal Rights Law establishes adjustments for accessing museums, sites, and archaeological zones, including various associated fees such as inspection charges, airworthiness certificates, helipad expansions, and more.
