Overview

• Lawmakers approved raising the flavored-beverage levy 87% to 3.0818 pesos per liter and extending it to drinks with added sweeteners, while exempting oral rehydration solutions that meet the WHO formula.
• The tobacco IEPS rate rises from 160% to 200% in 2026 with a specific quota of 0.8516 pesos per cigarette that climbs annually through 2030; the commission cut the proposed levy on nicotine pouches to 100%.
• An 8% IEPS will apply to violent video games and the tax on games with bets and raffles increases from 30% to 50%, according to the committee-approved text.
• Anti-evasion reforms advance alongside the taxes, granting the SAT new tools against fake-invoice schemes while limiting real-time access to platform data strictly to information needed to verify tax compliance.
• The government cites tens of billions of pesos in additional revenue, with 42 billion pesos reported from these measures, as Banxico’s Jonathan Heath and industry groups warn of inflation risks, consumer price pressures and potential illicit cigarette growth.