On December 28, the Miscellaneous Tax Resolution (RMF) was published in the Official Gazette of the Federation (DOF) from Mexico. This reform is applicable from January 1, 2026, through December 31, 2026. This resolution includes several tax changes and provisions.  

Tax surcharges in Mexico

The surcharge rate has been updated, increasing from 1.47% to 2.07%. Therefore, for each month in which taxes and contributions are not paid, a higher amount will be due, which should be considered in budgeting. 

Digital Tax Receipt via the Internet (CFDI)

Regarding CFDIs, it is established that companies have until February 28, 2026, to correct, cancel, and issue payroll CFDIs. They will later be considered non-deductible expenses. 

Likewise, CFDIs must be canceled within the same fiscal year, eliminating any possibility of cancellation in subsequent years. Accordingly, proper control of income and accruals must be maintained. 

The update of the Income Tax (ISR) withholding rate

Accumulated inflation exceeded 10%; therefore, the Income Tax rates have been updated. This change has succeeded in reducing the tax burden on taxpayers, lightening the tax burden on salaried workers. Consequently, companies must update the corresponding calculations and inform employees of the net amount to be received. 

Digital platforms in Mexico

The Ministry of Finance from Mexico has established a new obligation to all foreign companies with a Tax ID (RFC) and paying VAT under the digital platforms' regime. Therefore, these entities are required to grant online, real-time access to their tax information for review. They must also maintain historical records for up to five years; otherwise, their activities may be suspended.  

Moreover, as of April 20, 2026, there will be an obligation to provide the username and password for unrestricted access to such information. 

Conclusions 

Finally, it is important to take these changes into account and implement the necessary measures and controls in order to avoid issues or tax contingencies with the tax authorities. 

Mexico is an extensive territory where the economy is based on industry and financial services; it also serves as a bridge to the United States, fulfilling a nearshoring function. 

In recent years, it has become a great opportunity to expand a multinational corporation to Mexico, due to its tax incentives and constant efforts to attract foreign investment. Contact our experts to benefit from our tax services in more than 50 jurisdictions. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform, MySPV, and proven methodology enable us to guarantee efficient management in compliance with local regulations. 

Author:

Erick Sotelo

Tax Manager – MX