The Mexican government has passed a sweeping tax reform for 2026 that specifically targets "informal" and unregistered sellers on digital platforms.
Starting January 1, 2026, sellers on platforms like Amazon Mexico and Mercado Libre who do not have a valid Mexican Tax ID (RFC) will face a combined withholding tax rate of 36% on their gross sales.
Here is a breakdown of the new "punitive" tax, who is at risk, and how international sellers can protect their margins.
The "36% Punitive Tax" Explained
The 36% figure is not a single new tax but the aggregate of two maximum withholding rates applied to non-compliant sellers. Under the 2026 reform, digital platforms are legally required to act as tax collectors for the Mexican Service of Tax Administration (SAT).
If a seller does not provide a valid RFC ID (Registro Federal de Contribuyentes), the platform must withhold:
- 100% of the VAT (IVA): The standard VAT rate in Mexico is 16%. Platforms must withhold the entirety of this tax.
- 20% Income Tax (ISR): A flat 20% withholding on gross income (sales).
Total Impact: 16% (VAT) + 20% (Income Tax) = 36% of every sale withheld.
Note: For registered sellers who do provide an RFC, the rates are significantly lower (typically 50% of the VAT collected and a much lower, sliding-scale income tax rate).
Who is at Risk?
This policy targets two main groups:
- Domestic "Informal" Sellers: Mexican sellers who evade taxes by not registering with the SAT.
- International Sellers with Inventory in Mexico: Foreign sellers who use FBA (Fulfillment by Amazon) or Mercado Libre Full warehouses within Mexico but have not gone through the complex process of registering a local Mexican business entity.
Remote Fulfillment (NARF)
For U.S.-based sellers, there is a critical exemption. The tax reform targets sales where the seller is the "importer of record" or holds inventory inside Mexico.
If you use Amazon’s Remote Fulfillment with FBA (NARF), you are likely exempt from this RFC requirement.
- Why: Under NARF, you keep your inventory in U.S. warehouses. When a Mexican customer orders, Amazon ships it across the border.
- The Key: The customer is the importer of record, not you. The customer pays the import duties and taxes at checkout. Because the sale technically occurs in the U.S. (transfer of title), you do not need a Mexican RFC, and Amazon does not withhold the 36% tax.
Action Item: If you are a U.S. seller, verify that your Mexico sales are strictly through Remote Fulfillment. If you send even one unit to a Mexican FBA warehouse, you trigger the tax nexus and the RFC requirement.
Storing Inventory in Mexico
For sellers who want to store goods in Mexico (to offer faster, local Prime shipping), the barrier to entry just got much higher.
To avoid the 36% tax, you must obtain an RFC. However, you cannot simply apply for an RFC online as a foreigner.
- Individuals: You generally need legal residency in Mexico (temporary or permanent visa) to get a business-capable RFC. Tourists cannot apply.
- Companies: You must form a Mexican legal entity or open a foreign branch. This requires:
- A legal representative (must be a Mexican resident).
- A physical fiscal address in Mexico (virtual offices are increasingly scrutinized).
- Apostilled and translated corporate documents.
| Seller Type | Risk Level | Recommended Action |
| US Seller (Remote Fulfillment) | Low | Ensure you are enrolled in NARF and do not ship inventory to Mexican warehouses. You do not need an RFC. |
| International Seller (Local FBA/Full) | Critical | You must incorporate a Mexican entity or partner with a "Shelter Service" agency that acts as the merchant of record. Without an RFC by Jan 1, 2026, you will lose 36% of revenue. |
| Mexican Seller | High | Ensure your RFC is uploaded Ensure your RFC is uploaded and validated in Seller Central/Mercado Libre. Check your "Constancia de Situación Fiscal" to ensure your status is active. |
The 2026 Economic Package aims to close tax loopholes that allowed "gray market" imports and informal commerce to flourish. By forcing platforms to withhold the maximum possible tax from unregistered users, the SAT is effectively making it unprofitable to operate outside the formal tax system.
Sellers have until January 1, 2026, to adjust their logistics and legal structures.
21 Nov, 2025
