Overview

• SHCP delivered the Paquete Económico 2026 to the Chamber of Deputies with proposed IEPS changes and digital-tax reforms, framing them as public-health and security measures.
• The plan raises the soda levy to 3.0818 pesos per liter, lifts tobacco’s ad valorem rate from 160% to 200% with a gradual specific quota through 2030, adds an 8% tax on violent videogames, and increases betting taxes from 30% to 50%.
• The package expands SAT powers for real-time access to digital-platform data, broader financial-account verification and the authority to temporarily block services, alongside tougher penalties for tax crimes and contraband.
• Online marketplaces and FinTech intermediaries would face new withholding and reporting rules, including ISR retentions of up to 2.5% for individuals and 4% for companies (20% without RFC) and IVA retentions of 8% or 16%.
• Hacienda projects 2026 public revenue of 8.7 trillion pesos, including 5.8 trillion from taxes, and a fiscal deficit narrowing to 4.1% of GDP; Congress faces October–November approval deadlines and the measures would take effect in 2026.