2027 Economic Package: Key tax changes and their impact on businesses in Mexico

On 8 September 2026, the Federal Executive submitted the 2027 Economic Package to the Mexican Congress. The proposal seeks to enhance tax revenue collection through new compliance, control and enforcement measures, while preserving incentives designed to promote investment, innovation and growth in strategic sectors.

The package includes proposed amendments to:

• the Income Tax Law (LISR);
• the Federal Revenue Law (LIF);
• the Federal Duties Law (LFD); and
• the report on tariff policy. 

Unlike previous reforms primarily aimed at increasing tax rates, this proposal combines enhanced oversight of deductions and tax loss utilisation, new withholding tax measures applicable to the digital economy, and selective incentives to encourage investment.

What is most relevant for businesses in Mexico? 

Rather than introducing a broad-based increase in taxes, the proposal is aimed at accelerating tax collection and limiting the immediate utilisation of certain tax benefits. As a result, many businesses could face higher Income Tax (ISR) payments during the fiscal year, even where they continue to be entitled to deductions and tax loss carryforwards. This may have implications for liquidity, cash flow management and financial planning.

Some of the businesses most likely to be affected by the proposed changes include:

• Companies with annual revenues exceeding MXN 50 million (new restrictions and controls on deductions and tax loss carryforwards);
• Groups operating under the Optional Tax Regime for Corporate Groups (Régimen Opcional para Grupos de Sociedades), which would be abolished;
• Taxpayers conducting business through digital platforms (new ISR and VAT withholding obligations);
• Financial sector institutions, including banks, fintech companies and securities intermediaries; and
• Businesses operating in regulated sectors subject to fees under the Federal Duties Law, including entities supervised by the National Banking and Securities Commission (CNBV) and the National Retirement Savings System Commission (CONSAR), as well as companies operating in the railway and airspace sectors.

Download the full analysis prepared by our professionals, which provides detailed insights into the proposed initiatives, changes to specific tax provisions, potentially affected sectors, and key considerations for business decision-making. The downloadable report outlines the key changes that, due to their relevance and potential impact on taxpayers, we consider to be the most significant.

Important: The references contained in this publication relate to legislative initiatives and draft proposals submitted to Congress and are therefore subject to the legislative process and any amendments that may be approved prior to their final enactment and publication. 

Among the key measures included in the 2027 Economic Package, and analysed in greater detail in the downloadable PDF, are the following: 

Income Tax (ISR): Increased impact on cash flow

• New limitations on the utilisation of tax deductions and tax loss carryforwards for certain businesses.
• Earlier increase in the tax base used to calculate provisional ISR payments.
• Abolition of the Optional Tax Regime for Corporate Groups.
• Changes to thin capitalisation rules and the determination of tax capital. 

RESICO: Expansion of benefits

• Higher revenue thresholds for individuals and corporate taxpayers.
• Greater flexibility for taxpayers to qualify for and remain within the regime.

Digital economy and financial institutions

• New withholding obligations for transactions carried out through digital platforms.
• Changes affecting fintech companies, insurance providers and certain financial transactions.
• Incentives aimed at strengthening the Mexican capital markets. 

Regulatory fees and foreign trade

• Updates to regulatory fees applicable across various sectors.
• Significant changes to tariffs and foreign trade measures that may affect supply chains and import operations. 

How could these changes affect your organisation?

The measures proposed under the 2027 Economic Package could have a significant impact on Income Tax (ISR), cash flow management, provisional tax payments, corporate restructurings, investment planning and tax compliance.

Contact our Tax specialists for a personalised assessment and practical guidance on how to prepare for the potential challenges and opportunities arising from these proposed changes.