VAT rates in Mexico (2026)
Last reviewed: 7 November 2026
In short: IVA is 16%. A 0% rate applies to listed goods, including most food and patent medicines, but food prepared for consumption at the place of sale is taxed at 16%. The Servicio de Administración Tributaria (SAT) is the federal tax service.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The value added tax (IVA) is calculated at a rate of 16% on the values set out in the law. [1] |
| Reduced VAT ratesValue added tax | A 0% rate applies to certain supplies, including unprocessed animals and plants, patent medicines, food for human and animal consumption (with listed exceptions), and books, newspapers and magazines published by the taxpayer. [1] |
| VAT on foodValue added tax | Food for human consumption is taxed at 0%, except drinks other than milk and some other items; food prepared for consumption at the place of sale, including takeaway and delivery, is taxed at 16%. [1] |
| VAT registration thresholdValue added tax | ⚠ Not yet verified |
| Tax authorityValue added tax | The Servicio de Administración Tributaria (SAT) is the federal tax administration service. [2] |
Notes
- No registration threshold was found in the IVA law as read; it is not confirmed here.
Sources
- Cámara de Diputados (Internet Archive snapshot of 13 October 2026): Ley del Impuesto al Valor Agregado (última reforma DOF 12-11-2021) (consulted 7 November 2026) · all sources
- gob.mx: Servicio de Administración Tributaria | Gobierno | gob.mx (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.