⚖️ 🇲🇽 Mexico vs 🇯🇴 Jordan
📊 AT A GLANCE
| Metric | 🇲🇽 Mexico | 🇯🇴 Jordan |
|---|---|---|
| Top Personal Income Tax | 35.00% | 30.00% |
| Effective Top PIT Rate | 35.00% | 31.00% |
| Corporate Tax Rate | 30.00% | 20.00% |
| VAT / GST | 16.00% (IVA) | 16.00% (GST) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 59 | 35 |
💰 INCOME TAX RATES
| Rate | Mexico | Jordan |
|---|---|---|
| Top PIT Rate | 35.00% | 30.00% |
| Effective Top PIT | 35.00% | 31.00% |
| Capital Gains Tax | 10.00% | — |
| CG Notes | Stock exchange gains taxed at 10% on net gain. Real estate gains taxed as ordinary income with inflation adjustment. Non-residents: 25% of gross or 35% of net. | Capital gains generally included in taxable income for corporates. Gains on disposal of shares may be exempt under certain conditions. |
| SS Employee | 2.78% | 7.50% |
| SS Employer | 21.23% | 14.25% |
| SS Annual Cap | $1,070,155 | — |
🏦 WITHHOLDING RATES
| Type | Mexico | Jordan |
|---|---|---|
| Dividend WHT | 10.00% | 0.00% |
| Interest WHT | 35.00% | 10.00% |
| Royalty WHT | 35.00% | 10.00% |
📋 OTHER TAXES
| Tax | Mexico | Jordan |
|---|---|---|
| Corporate Tax | 30.00% | 20.00% |
| Inheritance Tax | — | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Mexico | Jordan |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | Yes | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Mexico | Jordan |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Mexico | Jordan |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if home is in Mexico, or if center of vital interests (>50% income from Mexico, or principal place of professional activities in Mexico). Also 183-day rule. | Resident if has a permanent place of residence in Jordan and stays for 183+ days in a year, or if center of personal/economic interests is in Jordan. |
| Filing Deadline | April 30 | April 30 |
| Auto Extension | No | No |
| Filing Notes | Annual return due April 30 for individuals. Corporate returns due March 31. | Annual income tax return due April 30 following the tax year. |
| CFC Rules Details | CFC rules apply to Mexican residents with control over foreign entities in preferential tax regimes (PTR). Income attributed to Mexican shareholders. | — |