Mexico vs San Marino — Tax System Comparison
⚖️ 🇲🇽 Mexico vs 🇸🇲 San Marino
|
🇲🇽 Mexico |
🇸🇲 San Marino |
| Tax System |
Worldwide
|
Worldwide
|
| Tax Authority |
Servicio de Administración Tributaria (SAT) |
Ufficio Tributario |
| Authority Website |
Visit |
— |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇲🇽 Mexico |
🇸🇲 San Marino |
| Top Personal Income Tax |
35.00%
|
35.00%
|
| Effective Top PIT Rate |
35.00%
|
35.00%
|
| Corporate Tax Rate |
30.00%
|
17.00%
|
| VAT / GST |
16.00% (IVA)
|
—
|
| Tax System |
Worldwide |
Worldwide |
| Tax Treaties |
59 |
22 |
💰 INCOME TAX RATES
| Rate | Mexico | San Marino |
|---|
| Top PIT Rate |
35.00%
|
35.00%
|
| Effective Top PIT |
35.00%
|
35.00%
|
| 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. |
— |
| SS Employee |
2.78% |
— |
| SS Employer |
21.23% |
— |
| SS Annual Cap |
$1,070,155 |
— |
🏦 WITHHOLDING RATES
| Type | Mexico | San Marino |
|---|
| Dividend WHT |
10.00%
|
—
|
| Interest WHT |
35.00%
|
—
|
| Royalty WHT |
35.00%
|
—
|
📋 OTHER TAXES
| Tax | Mexico | San Marino |
|---|
| Corporate Tax |
30.00%
|
17.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Mexico | San Marino |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | No |
| 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 | San Marino |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Mexico | San Marino |
|---|
| 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 present 183+ days |
| Filing Deadline |
April 30 |
— |
| Auto Extension |
No |
No |
| Filing Notes |
Annual return due April 30 for individuals. Corporate returns due March 31. |
— |
| CFC Rules Details |
CFC rules apply to Mexican residents with control over foreign entities in preferential tax regimes (PTR). Income attributed to Mexican shareholders. |
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