The Budget Law 2026 should introduce broad tax changes in the digital economy. One part of the tax provisions that should become applicable from 2026 will broadly impact domestic and overseas digital service providers and platform operators, and many other initiatives are being considered.
One of these novelties is the introduction of an 8% special indirect tax on video games with violent or adult content. This tax will apply to specified groups of video games, regardless of their original medium. Both physical and digital video games in these groups will be subject to additional taxation.
One aim of these measures is to discourage younger people from consuming this type of content.
The tax will be applied with a specific focus on providers, distributors, or creators of video games classified as violent, extreme, or adult (classifications C and D in the Mexican classification system).
The tax collection obligation includes both domestic and overseas digital platform intermediaries.
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