On September 8, 2025, the Federal Executive submitted to the Chamber of Deputies the Economic Package for the 2026 fiscal year, which includes proposals to amend various tax laws. Among the most significant changes are adjustments to the Special Tax on Production and Services Law (IEPS), which would directly impact producers, distributors, or importers of flavored beverages, including those containing sweeteners, as well as energy drinks.
It is important to recall that the IEPS is a federal tax applied to specific products such as tobacco, fuels, alcoholic beverages, flavored and energy drinks.
In accordance with Article 1 of the IEPS Law, both individuals and legal entities that sell or import these products are subject to this tax.
Current IEPS Rates for Beverages:
- Flavored beverages with added sugars: taxed at $1.6451 MXN per liter.
- Energy drinks: taxed at 25%, plus $1.6451 MXN per liter if sweetened.
- Alcoholic beverages: taxed at rates of 26.5%, 30%, or 53%, depending on alcohol content.
Key Proposed Changes in the 2026 Economic Package, the Federal Executive proposes an increase in the IEPS rate for flavored and energy drinks from $1.6451 to $3.0818 MXN per liter.
In addition to the rate increase, the scope of the tax would also be expanded to cover beverages containing sweeteners, including those labeled as “light,” “zero,” or “sugar-free.” This would mean that products previously excluded from the IEPS would now become taxable.
Summary of Proposed Adjustments:
| Category |
Current Rate |
Proposed 2026 Rate |
Notes |
| Flavored beverages with added sugars |
$1.6451 MXN/liter |
$3.0818 MXN/liter |
Significant increase (also raises VAT base). |
| Flavored beverages with sweeteners |
Not applicable |
$3.0818 MXN/liter |
New category subject to IEPS (also increases VAT base). |
| Energy drinks |
25% and $1.6451 MXN/liter |
25% and $3.0818 MXN/liter* |
Significant increase (also raises VAT base). |
| Alcoholic beverages |
26.5% / 30% / 53% depending on alcohol content |
No changes |
Rates remain unchanged in the 2026 proposal. |
*Note: For energy drinks containing added sugars or sweeteners, the fixed rate of $3.0818 MXN per liter.
This economic package will be discussed in the coming weeks by both the Chamber of Deputies and the Senate, with a final resolution expected in November 2025.
If approved, the reform would enter into force on January 1, 2026. Therefore, it is essential for companies and taxpayers operating in these sectors to begin assessing the potential impact of this change on their operations, pricing, contracts, and tax compliance strategies.
We are ready to assist you in evaluating the fiscal effects of this reform on your business and to help you implement strategies to mitigate its impact while ensuring full compliance with the applicable regulations.
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
