Mexico Tax News





Mexico corporate tax rate 2023

April 2023
The corporate Tax Rate in Mexico remained unchanged at 30 % in 2023.
The maximum rate was 42% and minimum was 28%.

Mexico Saudi Arabia Tax Treaty

April 2018
The 2016 double tax agreement, DTA, between the two countries entered into force on March 1, 2018 applying from January 1, 2019 in both countries.
According to the DTA the tax withholding rates will be 5% for payment of dividends, 5%/10% for interest and 10% for royalties.

Mexico UAE Tax Treaty

August 2014
The 2012 double tax treaty, DTA, between Mexico and the United Arab Emirates entered into force on July 9, 2014.
The tax withholding rates according to the tax treaty will be zero on dividend, 4.9%/10% on interest and 10% on royalties.

Mexico Latvia Tax Treaty

March 2013
The double tax treaty, DTA, between the two countries entered into force on March 2, 2013 and will apply from January 1, 2014.
The DTA includes tax withholding rates of 5%/10% for payment of dividend, 0/5%/10% for payment of interest and 10% for payment of royalties.



Mexico Tax Rates 2012

March 2012
In 2012 the personal tax rates in Mexico are progressive, from 0% to 30%. The corporate income tax rate in 2012 is 30%.
The rate will be reduced to 29% in 2013 and 28% in 2014.
The standard V.A.T. rate is 16% with a reduced 11% rate in border zones and other specific zones.

Mexico Hungary DTA Entry into Force

December 2011
The double tax treaty between the two countries will enter into force on December 31, 2011.
According to the DTA the withholding tax rates for interest and royalties are 10%.
The withholding tax rate for dividend is generally 15% , or 5% when the recipient is a company holding 10% or more of the paying company's share capital.
The DTA will apply from January 1, 2012.

Mexico Extends Export Tax Breaks

October 2011
The Mexican president signed on October 11 a decree extending certain tax breaks granted to export manufacturing plants, Maquiladoras.
The tax breaks are extended till December 31, 2013.



Mexico Singapore Double Taxation Treaty

October 2009
Mexico and Singapore signed on September 29, 2009 a new protocol amending the existing tax treaty between the two countries.
The new agreement incorporates international standards for exchange of information between both countries.
The protocol will enter into force after ratification procedures in both countries.

Mexico Proposed Tax Reform 2010

September 2009
The Mexican 2010 economic bill presented on September 10, 2009 includes some significant tax changes.
According to the bill the corporate income tax rate and the top marginal tax rate for individuals, currently 28%, would rise to 30% in the years 2010-2012.
The 30% rate would decrease to 29% in 2013 and 28% in 2014.
In addition , a new 2% tax , similar to V.A.T. would be imposed on all businesses to decrease poverty.



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