🇲🇽 Mexico
MX / MEX #13
Nomad Score
63.0
Cities
51
Region
Pacific Alliance,
Latin America,
G20,
Hispanophone,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Affordable Nomad Destinations,
Nomad Retreats,
North America,
Americas,
North America,
North American Free Trade Agreement,
MINT Countries,
Next Eleven,
Emerging Markets,
Developing Countries
Currency
MXN
🇲🇽 MEXICO TAX PROFILE
Data year: 2025
Tax System
Worldwide
Mexico taxes residents on worldwide income. Non-residents taxed on Mexican-source income only.
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.
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%
SS 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 % | USD Equivalent |
|---|---|---|---|
| MXN 0 | and above | 30.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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.
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
-
PwC Mexico - Individual
(accessed Mar 23, 2026)
PIT brackets and rates -
PwC Mexico - Corporate
(accessed Mar 23, 2026)
CIT rate 30%
🔗 RELATED
🧭 CONTINUE EXPLORING MEXICO