🇲🇽 Mexico Tax Guide - Income Tax, Corporate Tax & Special Regimes

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: 2025

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

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
MXN 0	and above	30.0%	--

Personal income

Personal income brackets
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%	--

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.