Mexico vs Italy
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Italy: 4/05/2026
Compare Mexico and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Italy
General CIT Rate:
30
General CIT Rate:
24
CIT Return Due Date:
31 March
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
The last day of the sixth month 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:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Mexico
Italy
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Italy
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. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Mexico
Italy
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
-22.74%
