Overview

• Mexico’s 2026 revenue package includes an 8% IEPS targeted at video games with adult or violent content, with Hacienda calling it an extrafiscal “impuesto saludable” tied to security and public health goals.
• The proposed scope covers titles rated C or D in Mexico or M internationally and applies to both physical copies and digital access, with no official list of affected games or final implementation rules published.
• Reporting points to higher prices for affected games and services, with some estimates approaching 10% in certain subscription setups if adult titles are not separated, which could prompt shifts in how players and platforms buy and bundle content.
• Mexico’s gaming market—about 68 million players in 2024 and heavily mobile—may see spending move toward cheaper, free, or casual options even as overall participation is projected to keep growing.
• An El Economista analysis, citing CIU data, argues the take would be small at roughly 183–250 million pesos and warns of inefficiency and distortions, including a proposed 70% subscription tax base despite an estimated 38% violent share of catalogs.