Mexico Economic Package for 2027 Includes New Deduction Restrictions and Other Measures

Mexico's Ministry of Finance and Public Credit has published the Economic Package for 2027, which was submitted in Congress on 8 September 2026. The main measures are summarized as follows:

• New corporate deduction limits, providing that legal entities with gross annual taxable (accruable) income exceeding MXN 50 million:
  • can deduct up to 96.67% of allowed deductions if such deductions exceed 96.67% of taxable income;
  • can deduct up to 99.0% of allowed deductions if such deductions do not exc…