The plan to achieve this ranges from facilitations and greater surveillance to be up to date with the treasury, updates to consumption taxes, a fight against false invoices and ghost companies, combating smuggling, to the application of tariffs with countries with which there are no trade agreements, especially China.
The Federal Income Law (LIF) approved for 2026 states that of the total of all public income, 57.2% will be taxes, when in 2008 they contributed 34.8%.
Of all the taxes that will be collected in 2026, the ISR will generate 52.5%; VAT 27.2%, and IEPS 13%; The latter will be the taxes that will contribute the most to the treasury.
More surveillance for ISR
To achieve the goal, in terms of ISR, the work that began in the first year of the current administration is key, such as: the digitalization of processes to comply with the treasury, greater surveillance for compliance, voluntary payments by taxpayers, audits, withholding of ISR to technological platforms, and the strategy to combat false invoices, with new powers of the tax authority that were approved in the 2026 Economic Package.
According to the changes to the Federal Tax Code (CFF), which were approved in the Congress of the Union and which will come into force next year, regarding the fight against billing companies, these will reinforce the fight against tax evasion, provide certainty to taxpayers and generate conditions of equity in the fulfillment of tax obligations.
He specified that “the modifications are aimed at natural or legal persons who issue false invoices to evade paying taxes. This is not a massive program that applies to compliant taxpayers, but rather has specific and justified objectives in the fight against tax evasion.”
However, specialists in tax matters recommend that those who comply with their obligations: perfect methods to report to the SAT, carry out verifications such as that suppliers of services and goods are not on the treasury’s black lists, in addition to generating files to verify the materiality of their operations. Which will contribute to meeting the fundraising goals.
Foreign trade is key
Also, together with the customs reform, the treasury together with the National Customs Agency of Mexico (ANAM) and the Ministry of Economy, reinforces the anti-smuggling strategy, which was launched with the administration of Claudia Sheinbaum, through deeper reviews in customs, and greater surveillance and monitoring of the Carta Porte, a document that supports the legal possession and stay of goods from abroad in the country.
These actions have generated records in terms of taxes on foreign trade, from January to October of this year, these generated 141,608 million pesos, which meant a real annual growth of 21.4%, compared to the same period in 2024.
The Ministry of Finance and Public Credit (SHCP) states that also in this increase, all the adjustments and changes in tax matters have been, and will continue to be, key for the importation of goods purchased through digital platforms, such as the new tax treatment for products under the de minimis threshold.
Likewise, in 2026, the application of tariffs to countries that do not have a trade agreement with Mexico will contribute, which was endorsed by Congress, and adjusts tariff fractions of the General Import and Export Tax Law that cover 51.91 billion dollars in imports, mainly of goods from the automotive, textile, clothing, plastic, household appliances and footwear industries.
According to the LIF, taxes on foreign trade will generate more than 254,000 million pesos in 2026, when 151,789 million were approved by the end of 2025.
