Mexico 2027 economic and regulatory reforms

Mexico is preparing for a series of economic and regulatory changes scheduled for 2027 that may increase operational costs for businesses. Fiscal specialists warn that the 2027 Economic Package could raise the tax burden for companies with revenues exceeding 50 million pesos through new limitations on authorized deductions and the application of tax losses. Ramón Ortega, president of the IMEF in Veracruz, warned that Income Tax (ISR) obligations for these companies could triple. While these changes may impact sectors like automotive and gas stations, some experts suggest the reforms could also incentivize green energy investments, such as solar panel installations, through specific tax regimes.

Labor reforms are also expected to impact costs, specifically through a gradual reduction of the workweek from 48 to 40 hours and potential minimum wage increases. This is expected to raise operational costs for construction firms.

In addition to fiscal and labor changes, proposed reforms to the Customs Law set to take effect on January 1, 2027, may increase import costs and cause clearance delays. Sergio León, a representative of the Confederation of National Chambers of Commerce, Services and Tourism (Concanaco), warned that these changes could impact business competitiveness in Quintana Roo, where annual imports of food, beverages, textiles, and construction materials total approximately $23 billion. Increased oversight by the Tax Administration Service (SAT) regarding declared values and transport costs is expected to impact supply chains. Under these regulations, products with prices significantly lower than comparable goods may face inspections or precautionary seizures, requiring importers and customs agents to meet stricter obligations to justify their operations.