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Mexico Tax Treaties
24 active treaty partners
Mexico maintains 24 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest rates range from 5% to 15% (median 10%). Pension withholding ranges from 0% to 15%.
Tax System Overview
Corporate Rate30%
Individual Range1.92-35%
Capital Gains10%
CurrencyMXN
Key Facts
Treaty Model BasisOECD
Treaty Network60 treaties
Fiscal YearJan 1 - Dec 31
CurrencyMXN
Rate Distribution
General Dividends at 5% or below0 of 24 treaties
Qualified Dividends at 5% or below18 of 24 treaties
Interest at 0%0 of 24 treaties
Official Sources
Tax AuthorityTax Administration Service (SAT)
Treaty AuthorityMinistry of Finance and Public Credit (SHCP)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇧🇷Brazil | 15% / 10% | 15% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 15% | In force |
| 🇨🇱Chile | 10% / 5% | 5% | 0% | In force |
| 🇨🇳China | 10% / 5% | 10% | 0% | In force |
| 🇨🇴Colombia | 10% / 0% | 10% | 0% | In force |
| 🇫🇷France | 15% / 5% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇩Indonesia | 10% / 10% | 10% | 0% | In force |
| 🇮🇱Israel | 10% / 5% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 15% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 15% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 0% | 10% | 0% | In force |
| 🇵🇹Portugal | 10% / 10% | 10% | 0% | In force |
| 🇸🇬Singapore | 15% / 0% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 0% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 10% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 0% | 10% | 0% | In force |
| 🇺🇸United States | 10% / 5% | 15% | 0% | In force |