Mexico's Rankings
Overall Rank2954.18
Corporate Taxes3245.14
Individual Taxes1273.92
Consumption Taxes2562.22
Property Taxes974.76
International Tax Rules3536.28

Mexico ranks 29th overall on the 2019 International Tax Competitiveness Index, the same as in 2018.


  • The personal income tax rate on dividends is 17.1 percent, below the OECD average of 23.8 percent.
  • Corporations can deduct property taxes when calculating taxable income.
  • Mexico allows for Last-In-First-Out treatment of the cost of inventory.


  • Compliance time associated with corporate and consumption taxes is approximately 100 hours.
  • Companies are limited in the amount of net operating losses they can use to offset future profits and are unable to use losses to offset past taxable income.
  • Mexico has a higher-than-average corporate tax rate of 30 percent (the OECD average is 23.6 percent).

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