Mexico Proposes Optional 7% VAT Regime for RESICO Taxpayers in 2027

• Mexico’s Federal Executive submitted the 2027 Economic Package to Congress on 8 September 2026, including an optional simplified VAT calculation for qualifying taxpayers under the Simplified Trust Regime, known as RESICO.  [kpmg.com], [bakertilly.mx]
• Eligible RESICO taxpayers could calculate VAT at 7% of taxable consideration actually collected, through final monthly payments. The election would be irrevocable for the relevant year.  [kpmg.com], [bakertilly.mx]
• Taxpayers selecting the 7% option would not be entitled to credit input VAT. The measure remains a legislative proposal and may change during the congressional process. [kpmg.com], [regfollower.com]

Extended article

Mexico’s 2027 Economic Package proposes a simplified VAT mechanism for taxpayers operating under RESICO.

Under the proposal, eligible RESICO taxpayers could elect to calculate VAT by applying a 7% rate to taxable consideration actually collected during the relevant month. The VAT would be settled through final monthly payments rather than through the normal output-tax and input-tax credit mechanism.  [kpmg.com], [bakertilly.mx]

The election would be irrevocable for the tax year. A taxpayer choosing the simplified treatment would not be permitted to credit VAT charged by suppliers or VAT paid on imports. This means that the potential administrative simplification must be evaluated against the loss of input VAT recovery.  [kpmg.com], [b2bmexico.net]

The measure could therefore have different effects depending on the taxpayer’s cost structure. A business with limited recoverable input VAT may view the simplified calculation differently from a business with material purchases, capital expenditure or import VAT. This is an implementation consideration rather than a conclusion stated in the proposal.

The package also proposes replacing the current VAT exemption for books, newspapers and magazines with a 0% VAT rate for taxpayers deriving at least 90% of their prior-year income from those activities. Unlike an exemption, a zero rate may affect the supplier’s ability to recover related input VAT, subject to the final legislative text.

The Economic Package has been submitted to Congress and is not yet enacted. The scope, commencement and final technical conditions should therefore be checked against the legislation approved by Congress.

External links

• Access Mexico’s official 2027 Economic Package portal
• Read KPMG’s analysis of the proposed Mexican tax measures [kpmg.com]
• Review Baker Tilly’s analysis of the 2027 Economic Package [bakertilly.mx]
• Review the RESICO and VAT proposals [regfollower.com]