Mexico plans to introduce a tax on video games with “adult” content
Mexico’s Chamber of Deputies has approved a financial package that includes a proposal to impose an 8% tax on video games with “adult” content. These are games that contain scenes of violence, blood or sexual content, reports Engadget.
The new tax will apply to games with C and D ratings under the Mexican classification system, which correspond to the ESRB ratings of Mature (17+) and Adults Only (18+) in the United States. This list includes, in particular, such popular franchises as Call of Duty, Grand Theft Auto and Mortal Kombat.
The introduced taxation will apply not only to physical and digital copies, but also to all in-game purchases and microtransactions. That is, even individual purchases of content within such games will be subject to the tax.
The Mexican Ministry of Finance, which presented the bill in September, explained its introduction by the “social risks” of video games. The document states: “studies show a link between the prolonged use of violent games and increased levels of aggression among adolescents, as well as social isolation and anxiety”. At the same time, the agency also referred to a 2012 study that recognized certain positive effects — the development of motor skills and resistance to stressful situations.
Critics of the initiative emphasize that it has a fiscal rather than a social goal, since the tax will apply not only to local studios, but also to international companies that distribute games through digital platforms. This may affect prices in services such as Steam, PlayStation Store, Xbox Store and others.
The bill must now be considered by the Senate, which must make a decision by November 15, 2025 — the deadline for submitting the state budget for next year. If the document is supported, the new tax could come into force as early as 2026.




