The federal government provides that IEPS collection to flavored drinks will grow around 66% in real terms.
The Federation Income Law initiative (ILIF) 2026 provides budgetary income for the federal government for 8.72 billion pesos, with tax revenues such as the spine, projecting 5.8 billion pesos, this is a real growth of 5.7% compared to what is expected for this 2025 and will reach a new historical maximum of 15.1% of GDP.
The above will be achieved through the fight against tax evasion; digitalization and modernization of the fiscal framework; Simplification of procedures; Modernization of customs and prevention, detection and sanction of tax evasion.
The 2026 Economic Package delivered by the Ministry of Finance and Public Credit (SHCP) to the Chamber of Deputies this Monday, September 8 proposes to increase the Special Tax on Production and Services (IEPS) to flavored and tobacco beverages, as well as start charging a rate of 8% IEPS at violent video games.
With the increase in IEPS to flavored drinks of 1,6451 pesos per liter to 3,0818 per liter, the federal government provides that the collection of IEPS to these drinks will grow around 66% in real terms, totaling 75,290 million pesos in all 2025.
While IEPS to cigarettes will increase from a rate of 160 to 200%, with which the collection of IEPS to carved tobacco and others will increase 18% compared to 2025, to 62,097 million pesos.
On the other hand, with the creation of 8% IEPS to violent video games, the Government plans to raise 183 million pesos in fiscal year 2026.
ISR will continue to the head
The Income Tax (ISR) will continue to be the tax that will give the federation greater income, with a collection estimated by the Treasury of 3.07 billion pesos in 2026, an increase of 3.8% real compared to what was approved last year.
While the collection of added value tax (VAT) will be 1.59 billion pesos, which will consolidate as the second tax that gives the federation and grow 4.9% compared to 2025.
While IEPS collection would amount to 761.5 billion pesos in 2026, an increase of 3.1% compared to the Income Law of the 2025 Federation.
Finally, the Federal Government provides oil income for 1.20 billion pesos in 2026, which would mean a 1.9% growth compared to what was approved the previous year.
