The PE27 special edition of Doing Business in Mexico 2026 examines the 2027 tax proposal and its potential effects on business operations. With information as of October 2, 2026, the publication expressly distinguishes proposals under discussion from rules currently in force. Its content and proposed effective dates may change during the legislative process.
The document explores how proposed changes to deductions and the use of tax losses could affect corporate income tax and cash flow. Illustrative examples and an assessment by business profile address companies with accumulated losses, thin-margin businesses and projects that rely heavily on financing.
The analysis also covers provisional payments, interest, payments to related parties abroad, tax accounts and corporate groups. Additional sections examine proposals concerning RESICO, incentives, repatriation of funds, foreign trade and excise taxes, consistently assuming that the measures were approved as described.
This publication provides a basis for comparing scenarios and preparing discussions between management, finance teams and tax advisers. Final decisions and changes to accounting records require a review of the text ultimately approved and published in Mexico’s Official Gazette. Read the complete BPLV México and IAPA International analysis below.