He Payroll Tax (ISN), issue of discrepancy between businessmen and local authorities these days, is the main source of tax collection own of the state government since its creation.
According to the Income Law of the State of Yucatán for him fiscal year 2026he government of Joaquín Díaz Mena intends to collect 3,869 million pesos For this concept next year, 731 million pesos more than the $3,138 million projected in fiscal year 2025.
If it is taken into account that the expected amount of local taxes to be collected during 2026 is 5,214 million pesos (they are round figures)then the $3,869 million of the Payroll Tax will represent 74.2 percent of the total.
This means that 74 of every hundred pesos that the State government expects to collect through local taxes next year will come from the tax on payrolls, if some modification is not made to the initiative due to the discontent that the intention to raise the rate from 3 to 3.75 percent has generated among business leaders.
Background of the ISN in Yucatán
He ISN was created in Yucatán in 1992, being Governor Dulce María Sauri Riancho. Se set a rate of 2 percent and the objective, as stated, was to finance works on the Mérida Peripheral Ring with these resources.
From then to date, modifications were made until reaching a rate of 3 percent currently, which, as already indicated, would become 3.75 if Congress approves the project as the Executive took it in turn.
The other taxes that will rise
This tax is not the only one that aims to increase the state government. There are two others identified in the aforementioned initiative: the Tax on the Disposal of Used Vehicles and the Tax on Professional Practice. The first would increase by two percentage points, going from 1 to 3 percent, and the second would rise by one point, from 2 to 3%.
He Tax on Professional Practice, says the initiative of reforms to the Lhey from the Treasury, It is only caused when professional services are exempt from Value Added Tax, which occurs mainly in the health field (doctors, veterinarians and dentists, for example).
In its arguments, the Executive indicates that the decision to increase this tax does not constitute a grievance for any sector, because “the fact that it falls mainly on medical services derives exclusively from the exemption from the Value Added Tax established at the federal level.”
with the iProposed increase for 2026the Díaz Mena administration plans to raise 50 million 583 thousand pesos of the Tax on the Disposal of Used Vehicles. It is an important jump in relation to what was projected this year, which was 28 million 870 thousand pesos.
Regarding the Tax About Professional Practice, in the Income Law 2026 set a goal of 63 million 482 thousand pesosagainst 35 million 847 thousand in 2025.
Rights payments
By way of payment of rights, For services provided by the State or for the use, exploitation or exploitation of public domain assets, the Executive expects a collection of 2,401 million pesos.
This figure is 19.4 percent less than the $2,981 million established in the Revenue Law of the year that is about to end.
The difference, of 580 million, is explained by expected declines in the acquisition of some services.
Fewer plates in SSP
For example, in the Ministry of Public Security (SSP) a collection of 135 million 655 thousand pesos is expected for provision, exchange, replacement and deregistration of license plateswhen this year—considered the strongest in that process—they scheduled 659 million 902 thousand for the same concept.
Always in the SSP, for issuing circulation cards, a collection goal of 53 million 14 thousand pesos is set, against $159 million 995 thousand this year.
There is also a drop in the expected collection for “the inspection, control and oversight services carried out by the Anti-Corruption and Good Government Secretariat.” In 2025, when the name of the agency was the Comptroller General, 13 million 285 thousand were projected. In 2026 it would be $8 million.