Mexico IEPS: Excise Tax on Sugar-Sweetened and Artificially Sweetened Beverages
Reference for Mexico's IEPS (Impuesto Especial sobre Producción y Servicios) tax on sugary drinks and artificially sweetened beverages. The tax was introduced in 2014 and significantly increased in 2026.
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
Mexico introduced an excise tax on sugar-sweetened beverages in 2014 at 1 peso per liter. The rate is adjusted annually for inflation. A major reform effective January 2026 nearly doubled the tax on sugary drinks to 3.08 pesos per liter and extended the tax to artificially sweetened beverages at 1.50 pesos per liter. The tax applies to soft drinks, juices, flavored waters, and concentrated syrups and powders used to make sweetened beverages. It is paid by producers and importers and is typically passed through to retail prices. Online merchants selling affected products into Mexico need to ensure their supply chain has accounted for IEPS.
Fee schedule by jurisdiction
2 jurisdictions with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| Mexico (sugar-sweetened beverages) | 3.08 pesos per liter (2026) |
| Mexico (artificially sweetened beverages) | 1.50 pesos per liter (2026) |
Mexico (sugar-sweetened beverages)
3.08 pesos per liter (2026)
Soft drinks, juices, flavored waters, and other beverages with added sugars
Rate increased from 1.65 pesos/liter in 2025. Covers beverages with any added sugar.
Mexico (artificially sweetened beverages)
1.50 pesos per liter (2026)
Beverages with artificial sweeteners (diet sodas, zero-sugar drinks)
New category added January 2026. Previously untaxed.
Enforcement
Producers and importers must register and pay IEPS. Non-compliance can result in SAT (tax authority) penalties and interest.
Official sources
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed annually. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- IEPS on Sugar-Sweetened Beverages (Ley del IEPS)
- Country
- Mexico
- Jurisdictions
- 2
- Category
- Excise Taxes
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