Overview

• Hacienda filed the Paquete Económico 2026 proposing an IEPS of 3.0818 pesos per liter on sweetened beverages, raising tobacco’s ad valorem rate to 200% with phased specific increases through 2030 and inclusion of new nicotine products, lifting the online betting tax to 50%, and adding an 8% charge on violent videogames.
• President Claudia Sheinbaum framed the measures as health and security policies rather than revenue drives and said proceeds from sugary drink and tobacco levies would go to a health fund, with the Health Ministry due to present related data this week.
• The package would expand SAT powers with permanent real-time access to digital-platform information, broader access to financial accounts, authority to temporarily block noncompliant services, and tighter withholding requirements for marketplaces and FinTech intermediaries.
• Draft criminal provisions include a new offense of falsity in tax declarations punishable by three to six years in prison and expanded contraband sanctions of five to eight years, along with faster suspension of digital invoicing for irregularities.
• Hacienda projects total 2026 public revenues of about 8.7 trillion pesos, including 5.8 trillion from taxes, and a narrower deficit of 4.1% of GDP, as Congress moves toward October–November approval windows; the government estimates the videogame levy could yield roughly 183 million pesos.