Mexico corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 30 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Ley del Impuesto sobre la Renta (LISR), Artículo 9o. — Cámara de Diputados, texto vigente |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 9o. LISR: 'Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.' Flat 30% ISR corporativo (impuesto sobre la renta de personas morales) on a resident company's resultado fiscal; tax-year (ejercicio) basis, paid by declaration within the three months following year-end. The 30% rate has applied since the 2014 fiscal year (Reforma Hacendaria, DOF 11-12-2013) and is unchanged for 2026. Administered by the SAT (sat.gob.mx); cross-check via the SAT portal art. 9 (https://wwwmat.sat.gob.mx/articulo/93578/articulo-9). This is the standard headline: reduced/special regimes exist (e.g. RESICO personas morales, sector primario, régimen de maquila) but do not change the 30% general rate. Canonical primary source is the Cámara de Diputados consolidated LISR PDF cited above (art. 9o.).
Get it programmatically
curl https://usaref.dev/v1/mx/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/mx/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/mx/corporate-taxOther Mexico series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates