CIUDAD VICTORIA, MEXICO — A Morena deputy in the Tamaulipas State Congress has introduced a legislative initiative to increase the “Impuesto sobre Honorarios” (fee tax) from 2% to 3%. The proposal aims to modernize the state’s tax structure, strengthen public revenue, and address the growing operational costs faced by both the government and the population.
The proposed amendment to Article 29 of the Tax Law for the State of Tamaulipas would apply to income generated by independent professionals and the provision of services. If enacted, the tax hike is slated to take effect during the 2027 fiscal year.
According to a fiscal diagnosis included in the proposal, the current 2026 Revenue Law estimates a collection of approximately 48.4 million pesos from this specific tax. By raising the rate to 3%, the deputy estimates that the state could generate roughly 72.6 million pesos annually—an increase of more than 50%, providing an additional 24.2 million pesos for public spending.
Deputy Isidro Jesús Vargas Fernández, who presented the initiative, argued that maintaining a stagnant tax rate for extended periods leads to a “loss of real collection capacity” in the face of current economic conditions. He characterized the one-percentage-point increase as a moderate adjustment based on the principle of “shared responsibility” between the state and those who conduct economic activities within the region.
The proposal also seeks to bring Tamaulipas into parity with other Mexican states. Currently, states such as Nuevo León, Chihuahua, Puebla, Quintana Roo, Sinaloa, and Yucatán already apply a 3% rate to similar services.
In addition to the tax increase, the initiative includes a mandate to strengthen oversight and auditing mechanisms. The goal is to prevent under-reporting and tax evasion by implementing verification actions to detect inconsistencies and promote full compliance with tax obligations.
The initiative has been presented to the State Congress and will now undergo the standard legislative process before a final vote is taken.