Changes for 2026
Among the changes that stand out for 2026 in terms of income, it is worth highlighting that banks operating in Mexico stop deducting taxes from the contributions they make to the Institute for the Protection of Bank Savings (IPBA), better known as Fobaproa.
Withholding for fintech savings and loans
An increase in the interest withholding rate is also anticipated from 0.50% to 0.90% on the capital that generates interest. In addition, a 20% withholding will be applied to the nominal interests of financing made through fintech.
Taxes for e-commerce
In search of greater regulation and equity in tax compliance, an ISR withholding is stipulated for individuals who dispose of or sell services through platforms, of 1.5% and 4% for legal entities, and 20% for those who do not provide their RFC.
There is also the obligation to withhold VAT from digital intermediation platforms, whether national or foreign.
Debts of Pemex and CFE
It proposes a debt for Pemex for up to 160,619 million pesos for internal debt, and up to 5,342 million dollars for external debt. For CFE, 8,764 million pesos, and 969 million dollars, respectively.
It also activates an update to the rates for payment of tax credits (on unpaid balances) to 1.38%, in addition to the payment of partial payments in installments.
It stipulates that the use of concessions or assignments for the administration, operation, exploitation and, where appropriate, construction of airports, be allocated to the Secretariats of National Defense and the Navy in 60 and 40%, respectively,
The IMSS is also authorized to reduce up to 100 percent of fines and surcharges for debts of worker-employer fees charged to public entities generated until December 31, 2025, as long as they are paid in a single payment or in installments.
