Taxes
Mexico — Tax: Corporate Tax
Mexico's combined statutory corporate income tax rate is 30% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 30% (2026)
- Central government rate: 30% (2026)
Costs
- Standard corporate ISR rate: 30%
- Northern Border Free Trade Zone reduced ISR rate: 20%
- Dividend withholding tax: 10%
Timelines
- Annual corporate tax return deadline: 31 March
Common mistakes
- Overlooking the Northern Border Free Trade Zone incentive (20% ISR / 8% VAT) for qualifying businesses located there.
- Missing monthly provisional tax payment obligations, treating ISR as an annual-only filing.
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.