Mexico: 2027 revenue law passed by Congress, interest withholding 0.68% from January 1, 2027
The scale of 1.92% to 35% for interest and 10% on gains from listed shares are confirmed (PwC, August 6, 2026). The Senate passed the 2027 revenue law on October 27, 2026: the advance withholding on interest of 0.90% becomes 0.68% from January 1, 2027; publication in the DOF was not found. The income tax law reform was passed on November 3, 2026; the changes concern companies.
What this changes in the calculation
Nothing; 0.68% is a withholding credited against the annual tax.
- Status
- verified
- Published