The Chamber of Deputies approved in general on October 13, 2026, the reform to the Income Tax Law (ISR) that expands Resico to 5 million pesos annually for individuals and caps deductions for larger companies. That same day, the plenary endorsed the Federal Rights Law (LFD).

The ISR opinion, derived from an initiative by President Claudia Sheinbaum, was approved with 349 votes in favor and 118 against, according to Aristegui Noticias, and the discussion in particular was left pending for Wednesday, October 14 at 9:00 a.m. due to the reservations presented by various parliamentary groups. The LFD passed in general and in particular with 339 votes in favor, 113 against and two abstentions, and was sent to the Senate. Expansión reported that companies with annual revenues exceeding 50 million pesos will not be able to deduct more than 96.7% of their accumulated income starting in fiscal year 2027. The package redefines the fiscal framework under which taxpayers and companies in Mexico will operate next year.

For individuals, the Resico income limit rises from 3.5 to 5 million pesos annually, and for legal entities, from 35 to 50 million. The exemption for agricultural, livestock, forestry and fishing activities goes from 900 thousand to one million pesos. The limit for the deduction of net interest drops from 30% to 20% and the Optional Regime for Corporate Groups is eliminated. In the Federal Rights Law, the fee for visitors who remain in Mexico without permission to carry out remunerated activities is updated, of which 57% will go to National Defense, 15% to the National Migration Institute and 28% to the Federation's Treasury. The rate on gross income for the use of railways also rises from 1.25% to 3% starting in year 16 of the concession.

With the reservation vote scheduled for this Wednesday and the Federal Rights Law already in the Senate, the 2027 Economic Package advances toward its discussion in the upper chamber, where the text in force as of January 1, 2027 will be defined.

This article was written with the assistance of artificial intelligence based on verified sources and reviewed by a human editor before publication.