Without tax reform, this is how taxes will apply in 2025

The IEPS fee per liter of flavored drinks, and with any type of added sugar, which was charged since 2014 and, until 2019, was one peso. Starting in 2020, it is updated according to inflation.

The collection of the IEPS has an increasing participation in the generation of public income, especially that focused on fuels, foreseeing that the Treasury collects the IEPS at 100% most of the year, that is, without granting subsidies or discounts to the federal IEPS, as It has been mostly in 2024.

By 2025, paying taxes will contribute 57% of all the money that reaches public coffers.

No changes, but more expensive

There are also provisions that have not changed and that also represents repercussions for family finances, Silva considered.

For example, the limit on deductions for personal expenses, such as medical and dental fees, has been the same since 2015 when it was stipulated at 15% of total income per year, according to the Inegi inflation calculator from that year to November 2024, the general price increase has been 57.76%. This reduces the purchasing power of families.

Health costs, including medical and dental, have risen an average of 55%.

Meanwhile, the limits of deductions for the payment of tuition fees have been the same since 2011, when the average inflation for educational services has accumulated, of minus 29% from December 2018 to October 2024, which is the most remote record it has. Inegi. From 2011, when these limits were applied to October 2024, general inflation has accumulated 81%.

The CCPM specialist explained that expanding these deductions represents income tax collection waivers for the tax authorities, which would put pressure on the management of public finances for the Treasury, which is under pressure to reduce the fiscal deficit.

More VAT to platforms

The SAT contemplates charging 16% VAT to platforms that market goods in Mexico, to reach its collection goal for 2025, according to the head of the Treasury, Rogelio Ramírez de la O. The provision was not part of the Income Law of the Federation, but it was published on October 11 in the Official Gazette of the Federation (DOF) as part of the Miscellaneous Fiscal Resolution for 2024.

Companies like Shein in Mexico already make this withholding and report it to the SAT, which implies a charge of 16% for VAT, plus what can be determined in customs for import tax, according to the type of product, volume, quantity and origin. These charges apply when they are purchases greater than 50 dollars (1,011 Mexican pesos at the exchange rate of December 9, 2025).

“This is just the beginning, we are not going to the bottom of these platforms,” said Ramírez de la O.

With information from Mara Echeverria.