The opinion, which began to be discussed at noon, was approved in general and in particular with 337 votes in favor, 126 against and zero abstentions.
For the income of the Federation, the IEPS represents 1.8% of the GDP and contributes more than 10% of the total collection of the federal government. For the following year, it is estimated that 761.5 billion pesos will be collected through IEPS.
“Among the main objectives of this reform are, first, reducing the consumption of products harmful to health, such as tobacco, sugary drinks and nicotine products through IEPS quotas and rates. Second, modernizing and expanding the tax base by incorporating new products and services to the tax base, such as nicotine bags, drinks with sweeteners, games and raffles with bets, video games with extreme content violent and for adults,” explained Daniel Murguía, Morena deputy when presenting the opinion in plenary.
IEPS for sugary drinks
For 2026, an increase in the IEPS quota for flavored drinks that contain added sugars such as soft drinks and juices is expected. The quota will go from 1.65 pesos per liter to 3.08 pesos per liter.
Diet soda fees
Meanwhile, flavored beverages with added sweeteners, such as diet soft drinks, will be included in the products that will be taxed with IEPS. The tax burden per liter will go from zero to 1.5 pesos, instead of the 3.08 that was originally proposed.
The above, after an agreement between soft drink companies and deputies, through a reservation presented by deputy Carlos Alberto Puente Salas of the Green Ecologist Party of Mexico, to make an adjustment and differentiation to drinks sweetened with sugar from those that are prepared with sweeteners.
Electrolytes with added sugars and sweeteners
Oral serums that contain added sugars and sweeteners will also enter the list of products with IEPS quota, since only those that only include the substances: anhydrous glucose, sodium chloride, potassium chloride and trisodium citrate will be exempt.
Thus, the quotas for oral serums with added sugars will go from zero to 3.08 pesos per liter, and for electrolytes with added sweeteners from zero to 1.5 pesos per liter.
Increase in tobacco quotas
Due to their harmful consumption, cigarettes that contain tobacco will also have an increase in their rate ad valoremwhich is the one applied to the price offered by the manufacturer to commercial stores, from 160% to 200%. In addition to an increase in the single rate per piece from 0.64 pesos per piece to 0.85 pesos, with gradual increases until 2030 to reach 1.15 pesos per piece.
For hand-rolled cigars the rate ad valorem goes from 30.2% to 32%. The sale in the national territory or, where applicable, the importation of other products containing nicotine is also adjusted at a rate of 100%.
Video games
Video games are not far behind, the new IEPS Law for the following year will tax 8% of IEPS on the purchase of video games with extreme violent content or for adults not suitable for children under 18 years of age in physical form or those services that allow access or download of said video games.
Games, raffles and bets
Another tax that will increase is the one applied to games with bets and raffles, going from 30 to 50%. Also adjusted with 50% are games with bets and raffles that are carried out via the Internet or any other single electronic means.
