Official Publication of the 2027 Federal Revenue Law and Tax Reforms

Image

As of November 13, 2026, the Office of the Presidency of the Republic published through the morning edition of the Official Gazette of the Federation (DOF) the Decree issuing the Federal Revenue Law (Ley de Ingresos de la Federación - LIF) for the 2027 Fiscal Year, along with the decrees reforming various provisions of the Income Tax Law (LISR) and the Federal Rights Law.

The main highlights of this official publication are:

1. Macroeconomic Projections and 2027 Revenue Targets

The tax legislation establishes the financial forecasts to support federal public spending during the upcoming fiscal year:

  • Estimated Total Revenues: The Federation anticipates total revenues of 10.64 trillion pesos, representing a real increase of 4.3% compared to the previous fiscal year.
  • Strengthening Tax Collection: Over 6.26 trillion pesos are projected to be collected through taxes, with Income Tax (ISR) standing out as the primary revenue source, contributing over 3.28 trillion pesos.

2. Tax Incentives, Facilities, and Preferential Rates

The decree introduces strategic measures aimed at boosting investment, formality, and taxpayer liquidity:

  • Optional VAT for RESICO: An option is established for individuals and legal entities under the Simplified Trust Regime (RESICO) to pay VAT by applying a definitive rate of 7% on actually collected amounts, simplifying their administrative burden.
  • Capital Repatriation: A preferential scheme is reintroduced featuring a 7.5% tax rate applicable to legally sourced funds held abroad as of September 8, 2026, provided they are repatriated to Mexico no later than December 31, 2027.
  • Financial Market Incentives: Annual ISR withholding on interest paid by financial system institutions drops from 0.90% to 0.68%, and a preferential 10% rate is established on capital gains from share sales in Initial Public Offerings (IPOs) on the Mexican Stock Exchange (BMV).

3. Tax Debt Regularization and Surcharge Rates

The regulations incorporate facilities for clearing tax liabilities and ensuring certainty regarding accessory obligations:

  • New 2027 Regularization Program: A broad scheme is enabled to regularize firm tax credits, eliminating previous corporate income caps and allowing the suspension of administrative execution proceedings through a formal request.
  • Late-Payment Surcharge Rates: The surcharge rate for late payments is ratified at 1.38% monthly, maintaining financial certainty regarding tax deferrals.

Summary of Operational Impact

Aspect

DOF ReferenceDecree by the Presidency of the Republic (Published on 11/13/2026).
Regulatory Framework2027 Federal Revenue Law and Reforms to the Income Tax Law.
ScopeApproval of revenue policy, collection estimates, tax incentives, and modifications to tax regimes for 2027.
Fiscal EffectGeneral entry into force on January 1, 2027, introducing new VAT facilities for RESICO, capital repatriation, and withholding rates.

Visit the following link to consult the official publication in the Official Gazette of the Federation:

https://dof.gob.mx/nota_detalle.php?codigo=5803757&fecha=13/11/2026#gsc.tab=0