Mexico's INEGI Announces 3.69% Increase in UMA Value for 2026

INEGI Publishes New UMA Values for 2026

Mexico's National Institute of Statistics and Geography (INEGI) officially announced the updated values for the Unit of Measurement and Actualization (UMA) for the year 2026 on January 8, 2026. These new values are set to take effect nationwide starting February 1, 2026. The adjustment reflects a 3.69% increase compared to the 2025 values, a variation determined by the annual percentage growth of the National Consumer Price Index (INPC) for December 2025.

Understanding the UMA and Its Purpose

The UMA serves as a crucial economic reference in Mexican pesos, acting as a unit of account, index, base, or measure to determine the amount of payments, obligations, fines, taxes, credits, and other legal provisions stipulated in federal, state, and municipal laws. Introduced in 2016, the UMA replaced the minimum wage as the benchmark for these calculations. This change was implemented to prevent increases in the minimum wage from directly affecting the cost of fines, taxes, and other economic burdens, thereby providing greater stability and legal certainty in financial planning.

Detailed 2026 UMA Values and Comparison

The newly announced UMA values for 2026 are as follows:

• Daily UMA: 117.31 Mexican Pesos (MXN)
• Monthly UMA: 3,566.22 MXN
• Annual UMA: 42,794.64 MXN

For comparison, the UMA values for 2025 were:

• Daily UMA: 113.14 MXN
• Monthly UMA: 3,439.46 MXN
• Annual UMA: 41,273.52 MXN

The 3.69% increase for 2026 directly reflects the inflation rate observed in December 2025, ensuring the UMA remains aligned with the country's economic reality.

Impact on Citizens and Businesses

The adjustment of the UMA has broad implications for both individuals and entities across Mexico. It directly influences the calculation of various financial obligations, including:

• Fines for administrative and traffic infractions
• Tax payments and surcharges
• Social security contributions (such as IMSS, INFONAVIT, and AFORE)
• Personal deductions and credit limits
• Residency qualification criteria for foreigners

Businesses are advised to review their individual and collective labor contracts, as well as payroll practices, to ensure compliance with the new UMA values and to adjust social security benefits accordingly. The updated UMA aims to provide legal and financial certainty by linking its adjustment to inflation rather than the minimum wage, which has seen significant increases in recent years.