Mexico sets weekly gasoline tax incentives for US-border sales

A seven-day border incentive schedule

Agreement 167/2026 applies to the 20-kilometre border strip and the territory between more than 20 and up to 45 kilometres from the international boundary with the United States. Its single operative article sets the incentive amounts for the period from 7 to 13 November 2026 and distinguishes the schedule by municipality, distance band and gasoline grade.^[1]

Existing statutory framework

The agreement implements the fuel-incentive framework established by the decree published on 27 December 2016. It is not a permanent rate change. The transitory provision says the agreement enters into force on the day after publication, while the operative article fixes the final day of the current schedule at 13 November.^[1]

Location and product controls

Fuel distributors and retailers using the incentive should identify the municipality, the applicable distance band and whether the gasoline is below 91 octane or at least 91 octane before calculating the amount. A seller or purchaser being generally based near the border does not replace the geographic and product tests in the official table. The Gazette cautions that converted HTML tables may omit or misdisplay content, so the digitised Gazette image or PDF should control any amount used in a transaction.^[1][2]

Do not carry the schedule forward

Groups with covered Mexican fuel operations should route the weekly schedule to tax, pricing and point-of-sale teams and retain evidence of sales location and product grade. The 6 November evening edition also contains separate agreements for specified fuels generally and for the Guatemala border; their scopes should not be conflated with Agreement 167/2026. No new return or payment deadline is stated, and the amounts should not be carried beyond 13 November without the next official agreement.^[1][2]