Mexico IVA standard rate
Mexico IVA standard rate is 16 percent, in force since 1 Jan 2014. Last checked against the official source on 13 Sep 2026.
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 | 2026-09-13 |
| 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 was repealed (DOF 11-12-2013).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
# $0.005 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: Banxico overnight target rate · Statutory default interest (interés legal / moratorio) · VAT registration threshold · General minimum wage (daily) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · Banxico FIX exchange rate
The same figure elsewhere: Panama · The Bahamas · United States · Canada · Costa Rica · all 10