Mexico Supreme Court strikes down Nayarit municipal tax

The Supreme Court of Justice of the Nation (SCJN) has declared an unconstitutional 15% tax applied to municipal taxes, rights, and products in 20 municipalities of Nayarit. The levy was designed as a revenue mechanism to fund the Autonomous University of Nayarit (UAN).

In resolving unconstitutionality action 20/2026, the Court determined that the mechanism violated the principle of tax proportionality established in the Constitution. The justices ruled that the mere act of paying another contribution does not constitute a manifestation of wealth sufficient to justify an additional fiscal burden.

The ruling invalidates various provisions in the 2026 revenue laws for the affected municipalities. For the municipality of Bahía de Banderas alone, the decision prevents the collection of over 100 million pesos previously projected for the university. Across all 20 municipalities, the UAN had projected receiving 47.4 million pesos from this concept for the 2026 fiscal year.