“The tax revenues will be the spine, thanks to the fight against the evasion, digitalization and modernization of the fiscal framework,” said Édgar Amador Zamora, secretary of the Treasury, in a late delivery of the proposal of the economic package 2026 in the Chamber of Deputies, which was scheduled for 6:00 p.m. on Monday, September 8, deadline, and ended up reprogramming at 10:30 p.m.
According to the Treasury proposal, total public income will add 8.7 billion pesos, of which 5.8 billion will come from the payment of taxes, that is, 67% of the estimated total.
Hacienda expects taxes to increase 5.7% real compared to the estimated closure of 2025, and will reach a historical maximum of 15.1% of Mexico’s gross domestic product.
“Income growth is mainly explained by an increase in the import component of 40.7% real, although increases of 2.5 and 3.6% real annual in the collection for concepts of the ISR and VAT, respectively will influence.
“In its comparison with the income scheduled in the Income Law of the 2025 Federation, it is estimated that tax revenues will be higher at 357.1 billion pesos, that is, in real annual real,” said Treasury.
More tax load for soft drinks and tobacco
To achieve these increases in income, and thus contribute to reducing the fiscal deficit of 4.3% of GDP at the end of 2025, to 4.1% of GDP by 2026, in an economy that will grow between 1.8% and 2.8%, and with pressures for a cost of debt and pensions that will exceed 2.8 billion pesos, the Treasury proposes changes to the special tax on production and services (IEPS) health.
Among the most visible changes are the so -called “healthy taxes” that involve raising the fee IEPS at 3.08 pesos per liter in flavored drinkseven those with artificial sweeteners; This is a significant increase if it is considered that in 2025 the quota applied is 1.64 pesos per liter.
A historical increase will be applied to cigarettes. The rate AD VALEEM It will go from 160% to 200%, there will be gradual increases in the specific fee until 2030 and products such as nicotine bags will be included. Handmade tobacco will also pay more, with a 23% to 32% rise, proposes the Treasury.
The application of IEPS to products that damage health, aims to discourage its purchase, in addition to generating income for the prevention and care of diseases generated by their consumption. By not being labeled these resources, there is no guarantee that they go to health funds, in addition to their consumption has not been affected.
Institutions such as Fundar and CIEP consider that the current tax burden on this type of products is insufficient to inhibit their consumption.
Amador Zamora reiterated that these changes will have two objectives: to encourage healthier habits and counteract the budgetary effects associated with the treatment of diseases linked to the consumption of these products.
Gravamens to video games and bets
Despite the promise of not increasing or applying new taxes, the economic package project proposes an 8% IEPS to video games with violent content, and elevate from 30% to 50% the games to the games with bets.
More teeth to SAT
In addition to these measures focused on health. The fiscal package “establishes mechanisms oriented to expand the tax base through digital tools that facilitate compliance, simplification of procedures, the modernization of customs and the prevention, detection and sanction of tax evasion.”
One of the most striking changes is the faculty granted to the Tax Administration Service (SAT) to have permanent and real -time access to the information of digital platforms, including streaming, trade or intermediation.
In case of non -compliance, the authority may temporarily block the services of these companies.
To this is added the expansion of its ability to verify accounts in any financial entity, not only in banks, in order to review the contributory capacity of tax payers.
The proposal eliminates the exclusive reference to “bank account states” in the Fiscal Code, since it was limiting against the transformation of the financial system after the 2018 Fintech law, said Hacienda.
New crimes
A tightening of the criminal framework is also included and proposes to create a new crime of falsehood in fiscal statements or documents, with sentences of three to six years in prison. This in order to stop the abuse of the means of defense.
The assumptions of smuggling in foreign trade and in the sale of cigarettes without security codes are extended, with sanctions of five to eight years in prison. The false certification of merchandise origin, key in trade agreements such as T-MEC.
Against invoices
It is also proposed to redefine what is considered a false fiscal voucher. Now he proposes to consider not only the apocryphal, but also those who protect non -existent or unreal operations.
In this way, the SAT may immediately suspend the ability to issue invoices when it detects irregularities, and even publish the names of false vouchers. The receptors of these invoices will have 30 days to self -rise or risk temporarily losing their digital seal.
Marketplace and Fintech vendors
Another relevant change is the adjustment in the withholdings to those who sell online on platforms such as Mercado Libre, Amazon or Facebook Marketplace. For natural persons the retention will be up to 2.5% of ISR, and for companies of 4% (or 20% if they do not provide RFC). In addition, retained VAT will be 8% or 16% depending on the level of formality.
Also the Fintech that act as intermediaries in collective loans will have to retain and find out ISR and VAT, an obligation that they did not always fulfill.
Interests and deductions with changes
In terms of savings and investments, the provisional retention rate for interest will be set at 0.90% by 2026. For those who have fiscal debts, the surcharge rate will be 1.38% monthly, with increases if the payment is differs up to 24 months or more.
In the banking sector, contributions to the IPAB/Fobaproa will cease to be deductible in three quarters and the special regime of deduction of uncollectible credits for banks will be eliminated, homologating it with the rest of the taxpayers.
The income policy for 2026 will continue mainly oriented to strengthen the collection efficiency privileging the use of digital tools that facilitate compliance, simplification of procedures and the modernization of customs, while intensifying the fight against smuggling and tax evasion
Ministry of Finance
Oil revenues stay in Pemex
Within the oil field, the income directly receives by the federal government will fall 20.1% compared to what was approved in 2025 and 7.7% against the estimated closure, while Pemex’s own income will grow almost 30% against the estimated closure.
In practice, this means that Pemex will retain more resources to underpin their operation, although public coffers see a lower direct collection for this concept.
Non -oil income will increase 4.4%, driven by an advance of 5.7%in tributaries, while non -tax 6.8%will be reduced, because in 2026 the extraordinary uses of this year will no longer be repeated.
