Mexico VAT rate
Impuesto al Valor Agregado (IVA) tasa general — standard value-added tax rate.
| Current value | 16 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Ley del Impuesto al Valor Agregado, Artículo 1o. (texto vigente, Orden Jurídico Nacional — Segob) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 1o.: 'El impuesto se calculará aplicando a los valores que señala esta Ley, la tasa del 16%.' The 16% general rate has applied nationwide since 1 Jan 2014, when the reduced border rate (former Artículo 2o.) was repealed (DOF 11-12-2013). A 0% rate applies to specific goods/activities (basic foods, medicines, exports) under Artículo 2o.-A. The widely cited '8% border rate' is NOT a statutory IVA rate: it is a fiscal stimulus (crédito fiscal equal to 50% of the tax, giving an 8% effective rate) for the northern and southern border regions, granted by presidential decree and conditional on registration in the SAT padrón. That decree was extended through 31 Dec 2026 (Decreto publicado en el DOF 31-12-2025); re-verify near year-end when it is due for renewal. Canonical alternate primary source: Cámara de Diputados https://www.diputados.gob.mx/LeyesBiblio/pdf/LIVA.pdf (host was unreachable at time of confirmation; text verified via Orden Jurídico Nacional).
Get it programmatically
curl https://usaref.dev/v1/mx/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/mx/vat/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/mx/vatOther Mexico series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates