Mexico Economic Package for 2026 Includes New Digital Platform Withholding Requirements and Other Measures

Mexico's Ministry of Finance and Public Credit has published the Economic Package for 2026, which was submitted in Congress on 8 September 2025. Some of the key measures are for the introduction of new withholding requirements for sales via digital platforms by legal entities, with platforms required to withhold tax as follows in the case of Mexican legal entities:

• 4% income tax and 8% VAT withholding if an entity's tax ID (RFC) is provided to the platform; and
• 20% income tax and 16% VAT wi…