Mexico vs Cyprus
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Cyprus: 4/05/2026
Compare Mexico and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Cyprus
General CIT Rate:
30
General CIT Rate:
12.5
CIT Return Due Date:
31 March
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar 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:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Mexico
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Cyprus
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:
20
Effective Tax Rate (ETR)
Mexico
Cyprus
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
5.92%
