Mexico V.A.T. and Other Taxes





Mexico V.A.T

Last partial update, September 2021
The standard V.A.T. rate in Mexico is 16%.
Certain products are exempt from VAT e.g. basic food and medicines.
Exports are exempt from VAT.
For activities in the northern and southern border zones of Mexici the V.A.T. rate is 8%.
V.A.T returns are filed monthly till the 17th day of the next month.

Mexico Real Estate Purchase Tax

The tax is imposed on the buyer of real estate.
The tax rates are 2%-5% of the sale value.



Mexico Cash Deposit Tax

The tax was abolished since 2014.

Mexico Profit Sharing Rules

The profit sharing is not a tax, yet according to the Mexican laws every business with employees must share 10% of the business's profit with the employees, excluding the general manager and directors.
The 10% sharing has to be carried out by May of the following year.
The mandatory profit sharing does not apply to the first year profits of new businesses.
The profit sharing amount is tax deductible for corporate income tax purpose.



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