2027 Economic Package: What the initiatives propose for your business,

What is the 2027 Economic Package?

On September 8, 2026, the Federal Executive presented the 2027 Economic Package to the Chamber of Deputies, composed of 13 documents that define the fiscal, budgetary, and economic direction for the coming year.

Among the most relevant changes are: a new control mechanism for tax deductions and losses for companies with revenues exceeding 50 million pesos (MDP), the expansion of RESICO, the elimination of ROGS, stricter customs control against undervaluation, and two new laws: the Digital Economy Law and the Catastral and Registry Law.

In this section, you will find an executive summary of the most important changes, grouped by topic, along with the potential impact on your business or activity.

Key Changes - 2027 Economic Package

Income Tax (ISR) – Control of Deductions and Losses

Income Tax (ISR) – RESICO and ROGS

Income Tax (ISR) – Other Measures

Government Fees – Fee Updates

What changes?

• Visas: ordinary +66%; long-term +153%; visitor without permit +35%.

• Restricted zone: trust permits +71%; acquisition notices +782%.

• CNBV (Banking and Securities Commission): 16% update in registration fees.

• CONSAR (Retirement Savings System Commission): structural change (0.1750 per thousand, without automatic update).

• COFEPRIS (Federal Commission for the Protection against Sanitary Risks): +34% in 29 services.

• Animal/plant health certificates: +41% to +52%.
  Railway fee: increases from 1.25% to 3.00%.

• Radio spectrum: 12% reduction.
  Airspace: +10%.

Who does it affect?

• Tourism, services, and expatriates.

• Real estate sector and foreign investment.

• Financial and stock market sector.

• Pharmaceutical and medical devices.

• Agri-food.

• Railway and telecommunications.

• Aeronautical.

Status: Initiative, pending approval.

Customs – Crackdown on Undervaluation

What changes?

• The 50% threshold for precautionary seizure is eliminated.

• The exception for estimated price guarantees is eliminated.

• Any value difference may result in seizure.

• Ex officio review is initiated when the value is lower than that of identical/similar goods.

• Substitution of seizure: <20% with deposit or guarantee; ≥20% only with cash.

• Presumption of infringement: threshold drops from 50% to 20%.

Who does it affect?

• Importers in general.

• Textile, footwear, and apparel.
  Automotive and auto parts.

• Electronics and technology.

• Maquiladoras (IMMEX).

• Logistics and transportation.

Status: Initiative, pending approval.

What changes?

• The Digital Economy Law for Digital and Electronic Payments is enacted.

• Digital CURP and Citizen Digital Record as trust mechanisms.

• SHCP (Ministry of Finance) will determine strategic sectors where digital payment will be the only form of payment.

• Authorities at the three levels of government must accept digital payments.

• Banco de México (Central Bank) may expand accounts, standardize apps, and issue rules for QR POS terminals.

• Financial entities must promote inclusion and facilitate digital credit.

Who does it affect?

• Commerce (sale of goods and services).

• Financial services and fintech.

• Transportation and logistics.

• Tourism and hospitality.

• Local governments.

• Individuals.

Status: Initiative, pending approval.

Digital Economy – New Payments Law

Cadastre – New Cadastral Law

What changes?

• The General Law for the Strengthening and Harmonization of Cadastral and Registry Systems is enacted.

• The Unique Cadastral Key and the Unique Cadastral and Registry Certificate are created.

• National Cadastral Platform and National Public Registry Platform.

• Authorities must adopt models and platforms no later than December 31, 2026, to operate on January 1, 2027.

• Llave MX as a digital authentication mechanism.

Who does it affect?

• Municipal governments.

• Companies and individuals with real estate properties.

• Real estate and construction sector.

• Notaries and law firms.

Status: Initiative, pending approval.

Revenues, Expenditures, and ZAP (Priority Attention Zones)

What changes?

• Total revenues: 10,636,488.1 million pesos (MDP).

• Total net expenditure: 10,636,488.1 million pesos (MDP); deficit: 1,358,558.8 million pesos (MDP).

• GDP growth 2027: 1.5% – 2.5%.
  Inflation: 3.0%. Exchange rate: 18.0 MXN/USD. Interest rate: 6.0%.

• Tariffs: modifications to 185 tariff fractions; railway tariff-rate quota; basic basket.

• Rural ZAPs (Priority Attention Zones): 1,575 municipalities.

• Urban ZAPs (Priority Attention Zones): 43,636 AGEBs (Basic Geostatistical Areas).

Who does it affect?

• All sectors.

• Municipal governments.

• People living in poverty.

Status: Initiative, pending approval.

What changes?

• 43,636 priority urban AGEBs in the 32 states.

• Estimated $226,133,296,956.00 MDP (Mexican pesos) for housing and land subsidies.

• Serves 1,656,563 households: 849,226 improvements, 771,091 expansions, and 36,246 new homes.

• Unit costs: improvement $89,155.50; expansion $178,311.00; new housing $356,622.00.

• It is not a definitive budget allocation; it is an input for the budget discussion.

Who does it affect?

• Real estate and construction sector.

• Municipal governments.

• Electric power and oil & gas.

• Automotive, food, services, and engineering.

• Individuals and expatriates.

Status: Initiative, pending approval.

Housing and Land – Urban ZAPs and Subsidies

Legislative Calendar

Tracking the key stages for the discussion, approval, and entry into force of the 2027 Economic Package.

📄 Initiative: September 8, 2026

💬 Discussion in Chamber September: October 2026

✅ Approval: No later than October 31, 2026

📰 Publication in DOF: No later than November 30, 2026

🚀 Entry into force: January 1, 2027

Important: The dates shown correspond to the expected constitutional calendar and may be modified during the legislative process.

Do these changes affect your operations?

Schedule a consultation with an expert.

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