▲ Kenya López Rabadán received the 2026 economic package in the Chamber of Deputies, from the hands of the Secretary of the Treasury, Édgar Amador Zamora.Photo Roberto García Ortiz
Dora Villanueva
La Jornada newspaper
Tuesday, September 9, 2025, p. 3
Banks, refreshons, online bets, video games, Fintechs and electronic commerce platforms are among the sectors in which the Ministry of Finance and Public Credit (SHCP) proposes to increase the tax rates that are charged or eliminate tax exemptions that favor evasion. This in a range of measures that seek to increase the collection “without the need to create new general taxes,” he said.
The administration of President Claudia Sheinbaum Pardo seeks to make budget revenues for 8 billion 721 thousand 100 million pesos for next year, as part of total revenues for 10 billion 193 thousand 683 million; An important proportion would come from the Special Tax on Production and Services (IEPS) – the one that is charged to gasoline, sugary and cigarette drinks – and the general tax at the import, in accordance with the Income Law initiative 2026, presented yesterday to the Congress and which is part of the economic package for next year.
The Treasury projects that with a series of “healthy taxes”, IEPS collection advance 10 percent annually and that import collection – due to work planned in customs – give an annual leap of 40 percent, according to the proposal of the economic package presented by the Treasury to Congress.
It raises the application of “strategic tariffs” for the products that arrive from the countries with which Mexico does not have commercial agreements.
The fiscal proposal presented by the Treasury is a chronicle of a strategy announced for weeks by the federal government. A “healthy taxes” package is exposed, which according to the agency seeks to “promote healthier consumption habits among Mexicans”, as well as the elimination of benefits to banks for investment in bonds that are inheritance of the bank rescue of the 90s of the last century.
For that purpose, the Federation Income Law initiative presented to the Congress proposes to “increase the fee to 3,0818 pesos per liter of product (in flavored drinks), including those that contain any type of non -caloric sugars. For the upset tobacco it is proposed to increase the rate AD VALEEM (according to the value) from 160 to 200 percent, as well as establish a gradual increase in the specific quota until 2030, with a transition period between fiscal exercises from 2026 to 2029, in addition to incorporating new products containing nicotine (called “nicotine bags”). As for the handmade tobacco, it is proposed to raise the rate AD VALEEM to 32 percent ”.
Hacienda argues that it seeks to discourage the consumption of these products, given that flavored drinks has contributed to 76.2 percent of the population over 20 years of age suffer overweight or obesity, conditions associated with diseases such as diabetes, cardiac conditions, cancer, osteoarthritis and metabolic disorders; At the same time, tobacco consumption is associated with the death of 63 thousand people a year.
But beyond, the cost of medical care derived from these diseases is 116 billion pesos annually – practically double the health budget provided for in the Federation Expenditure Budget for next year, of 66 thousand 825.8 million pesos -, according to the same documents of the economic package.
These healthy taxes do not remain in the consumption of drinks and tobacco, the Treasury also proposes special tax AD VALEEM 8 percent to the provision of digital video game services with violent content and increase the tax AD VALEEM From 30 to 50 percent on the total amount of bets or the amount actually perceived, they detail the general economic policy criteria.
Finance also accused the Fintechs not to retain and find out the ISR and VAT, corresponding to the operations in which they participate as intermediaries, so it is proposed to establish measures that strengthen this obligation.
As President Claudia Sheinbaum Pardo said last week, it is proposed that three quarters of the contributions to the Institute for Bank Savings Protection (formerly Fobaproa) are not deductible for income tax purposes. At the same time, that the special regime by which banks can reduce uncollectible credits is eliminated.
As for digital platforms, Treasury proposes to unify the retention rate with a maximum of 2.5 percent of the simplified regime of confidence of natural persons. Additionally, a 4 percent withholding is proposed to moral persons who obtain income through assets intermediation platforms, and 20 percent to those that do not provide the Federal Taxpayers Registry (RFC).
But not everything is more tax rates updates, the agency also proposes fiscal stimuli to boost the Mexico Plan. “It is proposed to grant a benefit to the natural and moral persons that return resources of lawful origin to the country, provided that they have remained abroad until September 8, 2025. This benefit consists of paying the ISR at a rate of 15 percent, without any deduction, with the condition that said resources are invested in productive activities, for a period of at least three years,” he explained.
It is also proposed to release tax and administrative charges to natural and moral persons who participate in the organization, development and realization of activities related to the 2026 World Cup.
