2027 minimum wage, RESICO and 7% VAT: three year-end pending items for businesses

As of October 31, 2026, three issues remain open for Quintana Roo businesses at year-end. The 2027 minimum wage has no official figure. The expansion of RESICO and the optional 7% VAT are a proposal, not law. And the 2026 call for the Transforma Tu Negocio program has closed. This article summarizes what is known about each; it is not tax or labor advice. Businesses should confirm the details with their accountant and in the Diario Oficial de la Federación (DOF, the federal official gazette).

2027 minimum wage: is there an official figure yet?

No. As of October 31, 2026 there is no official amount for 2027. According to Infobae México, CONASAMI (National Minimum Wage Commission) negotiates between November and December, the agreement is published in the DOF between December 15 and 31, and it takes effect on January 1, 2027.

What is the minimum wage in force?

The one in force in 2026 is 315.04 pesos per day in the general zone (9,582.47 pesos per month), after a 13% increase, and 440.87 pesos per day in the Northern Border Free Zone.

What has been said about the increase?

The president stated on October 3, 2026 that the minimum wage will keep rising above inflation, without giving a percentage. Media projections of 10% to 13%, and the CTM's proposal of 5% to 10%, are not approved figures. The 10% to 13% range is speculation. The Infobae article is the only open source consulted and contains internal inconsistencies, so what counts is the official publication in December.

RESICO and 7% VAT: what is proposal and what is law?

It is a proposal. It is part of the Paquete Económico 2027 (2027 Economic Package), which Hacienda (the finance ministry) sent to Congress on September 8, 2026, according to Expansión (September 23, 2026). Different outlets contradict each other on whether the Chamber of Deputies has already approved it, and this could not be confirmed with the SAT (Servicio de Administración Tributaria, Tax Administration Service) or in the DOF. No official SAT notice for small and midsize businesses from October 2026 was found either.

What would change in the Régimen Simplificado de Confianza (RESICO)?

The income cap to enter RESICO would rise from 3.5 to 5 million pesos for individuals and from 35 to 50 million pesos for legal entities.

How would the 7% VAT work?

An optional, final VAT payment of 7% on amounts collected would be offered, instead of 16%. The nominal rate does not change, only the way the payment is calculated, and VAT on purchases could not be credited.

What would change in accounting and tax returns?

Individuals who choose the scheme would stop keeping accounting records if they issue and keep their CFDIs (electronic invoices). RESICO taxpayers would file a single quarterly income tax (ISR) and VAT return, instead of separate monthly payments.

Whether such a scheme is worthwhile depends on each business's numbers, and is a question for the accountant.

Transforma Tu Negocio 2026: is the call still open?

No: the 2026 call has closed. The program belongs to the Secretaría de Desarrollo Económico (Economic Development Secretariat, SEDE) of Quintana Roo and is framed within the Nuevo Acuerdo por el Bienestar y Desarrollo de Quintana Roo (New Agreement for the Well-being and Development of Quintana Roo).

On September 18, 2026, equipment was delivered in Cancún to 77 micro, small and medium-sized businesses in the northern zone: 60 in Benito Juárez, 12 in Lázaro Cárdenas, 4 in Puerto Morelos and 1 in Isla Mujeres. Of them, 53 are run by women and 24 by men.

The three categories were digitalization, commercial boost and advertising, with technology equipment, sales tools, training, advisory services and promotion strategies. The official article gives no amounts.

What to confirm and where?

For the 2027 minimum wage, the CONASAMI agreement published in the DOF, expected between December 15 and 31, 2026. For RESICO and the 7% VAT, the final text of the tax provisions in the DOF and whatever the SAT indicates; an accountant can explain how it would apply to each business. For Transforma Tu Negocio, the notices from Quintana Roo's SEDE about upcoming calls.