Mexico vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Mexico and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Chinese Mainland
General CIT Rate:
30
General CIT Rate:
25%
CIT Return Due Date:
31 March
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Mexico
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Chinese Mainland
General Capital Gain Tax Rate:
Mexican residents are taxed at 30% of their income. Non-residents are taxed at 25% of their total income or 35% of their net income.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Mexico
Chinese Mainland
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
15.59
