The Approval of the 2026 Economic Package
The Mexican Congress has concluded the approval of the 2026 Economic Package. The Federal Revenue Law has been approved by the Senate and sent to the federal executive for publication in the Federal Register. The package includes projected revenues of over 10 trillion pesos, with:
- 5.83 trillion pesos coming from federal taxes.
- 1.47 trillion pesos derived from domestic debt, and up to 15.5 billion USD from external debt.
- Projected GDP growth between 1.8% and 2.8%, an average exchange rate of 19.3 pesos per dollar, and a petroleum production platform of 1.8 million barrels per day.
7 Key Taxes Increasing in 2026
With the approval of the entire 2026 Economic Package (Miscellaneous Fiscal Provisions, Federal Rights Law, and Revenue Law), here are the key taxes set to increase:
1. Carbonated Drinks and Sugary Beverages to Pay Nearly Double IEPS
The tax on flavored beverages will rise from 1.6451 to 3.0818 pesos per liter. This applies to both soft drinks and industrialized juices with added sugars. Lawmakers justify it as a “healthy tax,” though the opposition sees it as a revenue-generating measure.
2. Light Beverages, Zero, or Sugar-Free Drinks Enter IEPS for the First Time
Beverages containing artificial or natural sweeteners, but without sugar, will also pay a special tax. This includes light soft drinks, zero-calorie drinks, diet beverages, and oral rehydration solutions with added sweeteners.
3. Oral Rehydration Solutions and Sports Drinks
Solutions that do not meet the WHO standards will pay 3.08 pesos per liter. This includes drinks used in illnesses, physical activity, or medical hydration.
4. Cigarettes and Tobacco Products to Increase IEPS by 160% to 200%
Congress approved a gradual increase in the IEPS on tobacco over the next five years. The rate could rise from 160% to 200%, impacting the prices of cigarettes, cigars, and alternative tobacco products.
5. Violent Video Games to Pay 8% IEPS
Mexico becomes one of the first countries to tax video games based on content. Games classified as violent will pay an additional 8% IEPS.
6. Physical and Digital Betting Platforms: Tax Increases to 50%
The tax on games with betting and lotteries will rise from 30% to 50%, applicable to casinos, sports betting houses, and digital platforms.
7. Digital Sales Platforms: Retention of Up to 10.5%
Individuals selling products or services through platforms like marketplaces or apps will have to pay a retention of up to 10.5% of their income. The aim is to combat informality and tax evasion.
Museums and Archaeological Zones Will Also Be More Expensive
In the Federal Rights Law, an increase in access fees to museums, archaeological zones, and federal historical sites was approved. Ticket prices will rise from ranges such as 96 to 210 pesos, depending on the site category.
However, a provision was included allowing Mexican and foreign residents in Mexico to receive up to a 50% discount, paying around 104.50 pesos if they present official identification.
SAT with More Authority: Combating Forgery and Digital Surveillance
In parallel, the SAT’s authority was strengthened through amendments to the Federal Tax Code. Among the new measures:
- The SAT can deny an RFC to businesses linked to forgery.
- The SAT can request real-time user information from digital platforms.
Opposition lawmakers called this a “spying law,” while Morena defended it as a tool against evasion.
When Do These Changes Take Effect?
With the final approval and turnover to the executive, these fiscal measures will take effect on January 1, 2026, once the Revenue Law is published in the Federal Register.
Key Questions and Answers
- What is the 2026 Economic Package? It’s a comprehensive set of fiscal and economic policies approved by the Mexican Congress, including tax increases on various products and services.
- Who is affected by these tax increases? A wide range of products and services are impacted, including carbonated drinks, tobacco, video games, betting platforms, and digital sales.
- When will these changes take effect? The tax increases will be implemented on January 1, 2026.
- What is the purpose of these tax increases? The Mexican government aims to boost revenue, combat tax evasion, and promote healthier choices.
