- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
35.0%
Worldwide system
Corporate tax
30.0%
IVA
16.0%
standard rate
Tax residency
183 days
59 tax treaties
Mexico tax profile
Data year: 2026
- Tax system
- Worldwide Mexico taxes residents on worldwide income. Non-residents taxed on Mexican-source income only.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 30.0%
- IVA
- 16.0%
- Capital gains tax
- 10.0% 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.
- Social security (employee)
- 2.8%
- Social security (employer)
- 21.2%
- Social security cap (annual)
- MXN 1,070,155
- Dividend withholding
- 10.0%
- Interest withholding
- 35.0%
- Royalty withholding
- 35.0%
- Treaty count
- 59
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| MXN 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MXN 0 | MXN 10,135 | 1.9% |
| MXN 10,135 | MXN 86,022 | 6.4% |
| MXN 86,022 | MXN 151,176 | 10.9% |
| MXN 151,176 | MXN 175,736 | 16.0% |
| MXN 175,736 | MXN 210,404 | 17.9% |
| MXN 210,404 | MXN 424,354 | 21.4% |
| MXN 424,354 | MXN 668,840 | 23.5% |
| MXN 668,840 | MXN 1,276,926 | 30.0% |
| MXN 1,276,926 | MXN 1,702,568 | 32.0% |
| MXN 1,702,568 | MXN 5,107,704 | 34.0% |
| MXN 5,107,704 | and above | 35.0% |
Tax residency
- Days threshold
- 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.
- Exit tax
- No
- CFC rules
- Yes CFC rules apply to Mexican residents with control over foreign entities in preferential tax regimes (PTR). Income attributed to Mexican shareholders.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- SAT Anexo 8 RMF 2026 (accessed Oct 9, 2026) Annual ISR tariff (art. 152 LISR) and withholding tables for 2026
- PwC Mexico - Individual (accessed Oct 9, 2026) PIT brackets, non-resident rates, dividend WHT 10%, capital gains
- PwC Mexico - Corporate (accessed Oct 9, 2026) CIT 30%, dividend WHT 10%
- PwC Mexico - Other taxes (accessed Oct 9, 2026) IMSS contribution caps, VAT 16%, payroll taxes