Mexico: The Unit of Measurement and Update (UMA) increases by 3,69% in 2026

On January 9, 2026, the new daily, monthly, and annual values of the Unit of Measurement and Update (UMA, for its Spanish acronym) were published in the Federal Official Gazette. This publication establishes that the UMA for 2026 increased by 3,69% compared to 2025.

Accordingly, the new daily, monthly, and annual UMA values for 2026 are as follows:

These new values will take effect on February 1, 2026.

To obtain this variation and update the UMA value, the National Institute of Statistics and Geography (INEGI, for its Spanish acronym) multiplies the prior year’s daily UMA value by the result of one plus the year-over-year variation of the National Consumer Price Index for December of the immediately preceding year.

According to the Law to Determine the Value of the Measurement and Updating Unit, the UMA is understood as the unit of account index, base, measure or economic reference in pesos used to determine the amount of payments for obligations and situations provided in federal and state laws, as well as in the legal provisions derived from all of the foregoing.

Consequently, the increase in the UMA will have labor, tax, and social security implications. It is also used to quantify the amount of various penalties for non-compliance to which employers are exposed.