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Mexico publishes the 2026 economic package decrees

Mexico - 

On November 7, 2025, the decrees enacting the Federal Revenue Law for the 2026 fiscal year were published in the Official Gazette of the Federation, whereby various amendments, revisions and repeals to the Federal Tax Code and the Law on the Special Tax on Production and Services were enacted.

Most of these provisions will enter into force on January 1, 2026. 

This document highlights legislative changes related to these issues: 

  • Tax incentives
  • Surcharge rate
  • Digital platforms
  • Financial system
  • LIEPS
  • Federal tax code