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Legal briefing

Amendments to the Special Tax on Production and Services Law

17/10/2025

As part of Mexico’s 2026 Economic Package, the Chamber of Deputies approved a series of amendments to the Special Tax on Production and Services Law (IEPS), broadening its scope and updating the applicable rates for several goods and services.

The amendments introduce higher tax rates on tobacco products, flavored beverages, gambling, and video games, as well as a new levy on oral electrolytes, with direct implications for consumers and industry players. In this Legal Briefing, Pérez-Llorca Mexico’s Tax team analyzes the impact of these measures and their practical consequences for taxpayers starting in 2026.

Consult the full content of the Legal Briefing here.

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