Mexico’s Chamber of Deputies approved the 2027 Revenue Law (340–109) and passed the 2027 income tax bill in general. The Senate is next, so nothing is final yet, but the direction is clear.
Highlights
- Interest deductions: the net interest cap would fall from 30% to 20%.
- Larger companies: deduction limits for companies with assets above MXN 50 million.
- RESICO: ceilings rise to MXN 5 million for individuals (from 3.5) and MXN 50 million for companies (from 35).
- Debt settlement: the MXN 300 million cap on the SAT regularisation programme is removed; fines and surcharges can be reduced, but the tax itself is still due.
What to do now
If your Mexican entity is financed with intercompany or bank debt, model the 2027 effect of a 20% interest cap on cash flow and effective tax rate. If you have old SAT debts, the wider programme may be an opportunity worth reviewing.
Status as of October 21, 2026: approved by the Chamber of Deputies, pending in the Senate. Figures come from press reports and may change in the final text.
Sources: UnoTV, approval of the income tax law (October 13, 2026); Por Esto, approval of the 2027 Revenue Law (October 15, 2026). This note is general information, not legal advice.
