MexicoTax & IncomeRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: An initiative with a draft decree was presented to reform, add, and repeal various provisions of the Income Tax Law. The objective is to continue advancing in the construction of the second floor of the Fourth Transformation and strengthen policies aimed at social justice, reducing poverty and inequalities.
What changes: An initiative with a draft decree was presented to reform, add, and repeal various provisions of the Income Tax Law. This is done with the objective of continuing to advance in the construction of the second floor of the Fourth Transformation and strengthening policies aimed at social justice.
What changes: The Law of Income of the Federation for the Fiscal Year 2026 is issued. In this fiscal year, the Federation will receive income from the concepts and in the estimated amounts, including Income Tax.
What changes: The first paragraph of Article 10 of the Income Tax Law is amended. Legal entities must calculate income tax by applying a 35% rate to the fiscal result obtained in the fiscal year, except when in the immediately preceding fiscal year their income did not exceed the equivalent of 200 minimum wages in force in Mexico City, in which case they will be subject to the rates in Article 141 of this Law.
What changes: Fraction I of Article 12 of the Income Tax Law is amended. Taxpayers will make monthly provisional payments on account of the fiscal year's tax, no later than the 17th of the month immediately following the one to which the payment corresponds, according to the bases indicated below.
What changes: The first paragraph of Article 67 of the Income Tax Law is amended. Legal entities exclusively engaged in agricultural, livestock, fishing, or forestry activities, as well as land cargo or passenger transport, will pay income tax under the terms established in this Title, instead of applying the provisions of Title II of this Law, except for those that are controlling or controlled entities.
What changes: The second paragraph of Article 80 of the Income Tax Law is amended.
What changes: The first paragraph of Article 119 A of the Income Tax Law is amended.
What changes: The first paragraph of Article 141 of the Income Tax Law is amended.
What changes: Various provisions of the Income Tax Law, the Federal Fiscal Code, the Tax on Production and Services Law, and the Value Added Tax Law are reformed, added, and repealed, and the Employment Subsidy is established.
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