The ABCs of Mexico's 2026 Tax Reform: What Businesses Need to Know

, greater real-time control, and more efficient collection, supported by technology and automation. For businesses, this means improvisation is no longer an option.

E-commerce Under the Magnifying Glass: Direct Impact on Liquidity

One of the most sensitive changes for entrepreneurs and SMEs is the increase in automatic withholdings on marketplaces, a measure that redefines the cash flow of digital commerce.

Starting in 2026, the Income Tax (ISR) withholding for individuals rises from 1% to 2.5%. Likewise, individuals and legal entities with a Federal Taxpayer Registry (RFC) will face 2.5% ISR and 8% VAT. Meanwhile, those who do not provide an RFC may be subject to withholdings of up to 20% ISR and 16% VAT.

In practical terms, the tax is deducted before the money reaches the seller’s account, reducing margins from the outset.

Federal Tax Code: Expanded Powers, Increased Surveillance

On the other hand, the reforms to the CFF, published on November 7, 2025, in the Official Gazette of the Federation, strengthen the SAT’s fiscalization tools and raise the standard for business compliance.

One of the most delicate changes is the temporary restriction of the Digital Seal Certificate (CSD). The authority may suspend it when it detects that a taxpayer has received Digital Tax Receipts (CFDI) from identified suppliers and has not rectified their situation within 30 days.

Although there is the possibility of submitting a clarification, the restriction occurs without a prior hearing, which can paralyze operations. For many businesses, this point opens the door to considering means of defense such as the ‘amparo’ lawsuit.

The reform to Article 141 of the CFF establishes a mandatory order of priority to guarantee tax debts:

• Deposit certificate (up to the limit of economic capacity).
• Letter of credit.
• Pledge or mortgage.
• Surety bond.
• Joint and several obligation.
• Administrative seizure.

Digital Platforms: Comprehensive Data Access

The new Article 30-B of the CFF obliges digital platforms to grant the SAT online, permanent, and real-time access to operational information.

From April 2026, they must share within a maximum period of 24 hours:

• Type of operation.
• Complete data of the parties involved.
• Amounts and payment methods.

This measure directly impacts players such as Amazon, Mercado Libre, or Airbnb, and opens debates on data protection, proportionality, and legality.

IEPS: Increased Collection, Greater Consumer Pressure

The LIEPS also tightens with a revenue collection and public policy rationale. Among the most relevant adjustments:

• Nicotine products (including vapes): up to 200% tax.
• Flavored beverages: increase from 1.64 to 3.08 pesos per liter.
• New 8% tax on video games with violent content.

Furthermore, a transitory provision establishes that consideration collected in 2026 will be taxed under the new rules, even if the service or good was agreed upon in 2025. For companies with fixed prices, this may imply absorbing the tax cost without passing it on to the consumer.

INFONAVIT: Payroll Becomes a Legal Battleground

The reforms to the INFONAVIT Law oblige employers to make deductions for housing credits even in cases of absences or incapacities, generating an additional burden for employers.

Several companies resorted to the ‘amparo’ lawsuit and obtained favorable rulings. The Supreme Court of Justice of the Nation determined that there is a reasonable probability of patrimonial damage to the employer.

For those who have not yet filed an ‘amparo’, there is a new legal window of 15 business days after paying deductions in these scenarios.

SAT: More Digital, More Vigilant, and More Powerful

The 2026 tax reform indicated that fiscalization will be preventive, automated, and real-time. Data cross-referencing between banks, digital platforms, and declarations will minimize inconsistencies.

Furthermore, the figure of the controlling beneficiary is reinforced, whose file must be ready for any audit.

Increased Revenue Without Raising Rates: The 2026 Tax Reform

The 2026 Revenue Law projects an increase in the collection of ISR, VAT, and LIEPS without a generalized increase in rates. How? Through higher withholdings and greater control.

Among the notable adjustments are:

• ISR on investments: withholding rises from 0.5% to 0.9%.
• Fintech and platforms: 20% on interest and returns.
• Legal entities on marketplaces: ISR withholdings from 4% to 20% and up to 50% of VAT, depending on the RFC.

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