Miscellaneous Tax Resolution for 2026

On December 28, 2025, the Miscellaneous Tax Resolution (RMF) for 2026 was published in the Official Gazette of the Federation (DOF). This document, along with the year's Economic Package, introduces substantial changes focused on strengthening digital tax enforcement, identity verification, and strict compliance with tax obligations.

The following are the most important points for this year:

1. Strengthening the Control of Digital Tax Receipts (CFDI)

• • Combating fictitious transactions: Penalties for issuing or acquiring receipts that cover simulated transactions are increased. Depending on the case, penalties can reach up to 9 years in prison, under the mandatory pretrial detention scheme.
  • Suspension of digital tax stamps: The Tax Administration Service (SAT) has the authority to immediately suspend the issuance of invoices upon detecting irregularities during verification orders, without needing to exhaust prior procedures.
  • Payroll Facilitation: Corrections to errors in payroll CFDI (electronic tax receipts) issued during 2025 are permitted, provided the adjustment is made before February 28, 2026.

2. Financial Sector and Digital Platforms

• • Withholding Tax Rate: The annual withholding tax on interest paid by the financial system increases from 0.50% to 0.90%.
  • Real-Time Auditing: Digital platforms must allow the SAT (Mexican Tax Administration Service) online access to their daily transaction information.
  • Withholding Tax for Legal Entities: Companies (legal entities) operating through digital platforms will now also be subject to withholding tax on income (ISR) and value-added tax (IVA), aligning them with the treatment already received by individuals.

3. Adjustments to Special Taxes (IEPS) and Income Tax

• • Tobacco: The IEPS for manufactured tobacco products increases to 200%, with a gradual update to the tax per cigarette that will continue until 2030.
  • Online Gambling: A 50% IEPS rate is implemented for games and raffles conducted via the internet by non-residents without a permanent establishment in the country.
  • Investment Incentives: Facilitation is established for the repatriation of capital destined for fixed assets or national infrastructure projects.

4. Administrative Changes and Surcharges

• • Late Payment Rate: In accordance with the Revenue Law, the monthly surcharge rate is set at 2.07%.
  • Digital Identity: The Tax Administration Service (SAT) is consolidated as the sole authorized entity for providing identity verification services to users, eliminating the participation of third parties.
  • Labor Inclusion: Specific concepts are enabled on payroll receipts to apply tax benefits for hiring senior citizens and people with disabilities.

Critical Dates Calendar 2026

For complete information, please visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5777217&fecha=28/12/2025