- Sugary drinks: 1 peso per liter excise tax on any non-alcoholic beverage with added sugar, including concentrates (powders or syrups, taxed based on reconstituted volume); exempts milk beverages, 100% juices.
- This tax will increase to 3.08 pesos per liter in January 2026.
- Drinks containing non-caloric sweeteners: Beginning January 2026, these beverages will be subject to a 1.5 peso per liter tax.
- Non-essential foods: 8% sales tax on foods containing >275 calories/100 grams in these categories:
- Snacks
- Confectionery products.
- Chocolate and other cocoa products.
- Custards and puddings
- Fruit and vegetable sweets
- Peanut and hazelnut creams
- Dulces de leche
- Prepared cereal foods
- Ice cream, snow and ice popsicles
Read law in: English or Spanish; read tax law resolution (definition of basic foods exempt of tax) in Spanish (See I.5.1.3.)