Economic Package for 2026: Learn about the changes to the Federal Revenue Law for next fiscal year.

On September 8, 2025, the Federal Executive Branch submitted to the Chamber of Deputies the Federal Revenue Bill for fiscal year 2026.

Below, we present a summary of the most interesting proposals.

• Update the surcharge rate to 1.38% per month on outstanding balances, 1.42% per month for installment payments of up to 12 months, 1.63% for installments of more than 12 months and up to 24 months, and 1.97% per month for installments of more than 24 months.

• Maintain the benefit of reduced fines for violations arising from non-compliance with tax obligations other than payment, depending on the timing of the self-correction, as well as maintaining the 50% discount on the corresponding fine, after the start of verification powers but before the final report or observation letter, and 40% in electronic review.

• Maintain various tax incentives, such as those for the purchase of diesel or biodiesel and their blends, for taxpayers dedicated exclusively to public and private land transportation, whether freight or passenger, as well as tourism, who use the National Toll Highway Network, or who sell books, newspapers, and magazines.

• Increase the fixed withholding rate on the capital amount that gives rise to interest payments by the financial system to 0.90%.

• Maintain support for individuals who pay taxes under the RESICO system and are exclusively dedicated to the primary sector, with the goal of paying income tax only on their income, and solely on the amount exceeding 900 pesos.

• Non-deductibility of fees paid to IPAB by commercial banking institutions.

• Standardize the treatment of the deduction for bad debts applicable to credit institutions with that of other taxpayers, eliminating their special treatment.

• Increase the income tax withholding rate for individuals to 2.5% for the sale of goods and provision of services through electronic platforms and establish a withholding rate of 4% for legal entities, and even 20% in cases where they do not provide their RFC key to digital platforms.

• Extend the obligation to withhold VAT to national and foreign digital intermediation platforms in the following cases:
  • To legal entities under the same terms as to natural persons.
  • To residents abroad without a permanent establishment in Mexico who sell assets in national territory.
  • To suppliers of goods and services in national territory when payments are deposited into bank or deposit accounts abroad.

• Expand the information that digital platforms must provide to the SAT.

• Establish that the provisional withholding of ISR for interest on securities lending transactions be made on the premium paid to the lender and not on the principal amount.

• Relax the requirements for granting private equity funds investments in the domestic market, thus granting them fiscal transparency, in order to shift the administrative and financial burden of tax payment obligations to their constituents, members, or investors, allowing the funds to focus exclusively on their corporate purpose.

• Maintain the tax regularization program for legal entities and individuals to facilitate the payment of debts, increasing the limit on their total income to 300 million pesos.

• Grant facilities for the repatriation of capital held abroad until September 8, 2025, consisting of paying income tax at a rate of 15% without any deductions, on the condition that the capital is invested in productive activities in the country and that, in the event of distributing dividends or making capital repayments over a three-year period, 20% of the income tax is withheld from individuals instead of 10%.

• Relieve tax and administrative burdens on individuals and corporations participating in the organization of the 2026 FIFA World Cup.