Senate passes Mexico's 2027 Revenue Law and sets foreign-visitor fee at 1,158 pesos; income tax bill returns to the lower house
The revenue and fees laws go to the president for publication. Senators amended the income tax (ISR) bill, which must be voted on again by deputies.
Mexico's Senate approved the 2027 Federal Revenue Law on the night of Tuesday, October 27, 2026, projecting 10.636 trillion pesos in income next year, according to Congress's official TV channel, Canal del Congreso. The general vote was 75 in favor and 34 against.
In the same session, senators passed the 2027 Federal Fees Law without changes, setting the Non-Resident Fee (DNR), paid by foreign visitors entering Mexico, at 1,158 pesos. Both laws were sent to the federal executive for publication in the Official Gazette (DOF).
What the Revenue Law says
According to Canal del Congreso, of the total projected for 2027:
- 6.264 trillion pesos would come from taxes.
- Income tax (ISR) would bring in 3.289 trillion; VAT, 1.769 trillion; and the special excise tax (IEPS), which includes the fuel tax, 828.3 billion.
- Net domestic borrowing of up to 1.7 trillion pesos is authorized.
Why the income tax bill goes back
The ISR reform passed in general terms, but the floor accepted an amendment by Senator Emanuel Reyes Carmona (Morena) that exempts vehicle manufacturers and gasoline and diesel sellers from a new chapter tightening controls on deductions and tax losses. The senator argued the auto industry accounts for about 4% of GDP. Because the text changed, the Chamber of Deputies must vote on it again.
The three bills were backed by Morena, the Green Party (PVEM) and the Labor Party (PT). PAN, PRI and Movimiento Ciudadano voted against; Senator Alejandra Barrales (MC) said the package means a heavier tax burden and more debt.
What it means for you in Cancún
- The DNR has now cleared both chambers. It rises 17.8% from the current 983 pesos and would apply from January 1, 2027, once published in the DOF. Mexicans and foreign residents do not pay it; for air travelers it is usually built into the ticket, so the increase would show up in international airfares to Cancún.
- If you work in tourism (hotels, travel agencies, transportation), your company may want to review 2027 package quotes that include this charge.
- If you owe the SAT, the current program to request forgiveness of fines and surcharges for 2024 and earlier expires on October 31; the 2027 Revenue Law includes a new settlement scheme for next year.
- Still pending: the ISR law is not final until deputies vote again and the full package is published in the DOF.
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