Mexico Corporate Income Tax
Detailed corporate income tax rates and rules for Mexico in 2026.
Mexico imposes a flat 30% corporate income tax (ISR) on all resident companies on their worldwide income. Non-resident companies are taxed on Mexican-source income only. There is no reduced rate for small businesses, although certain simplified tax regimes exist for smaller taxpayers with lower gross income thresholds. Companies must make monthly provisional tax payments and file an annual return by March 31. Mexico also imposes a 10% withholding tax on profit distributions to shareholders. Transfer pricing rules follow OECD guidelines, and thin capitalization rules limit interest deductions on loans from related parties.
Standard Rate
30%
How Mexico Corporate Tax compares
Mexico’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
