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

|Proposed Changes|Mexico
Mexico

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…

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