Mexico vs Netherlands
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Netherlands: 4/04/2026
Compare Mexico and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Netherlands
General CIT Rate:
30
General CIT Rate:
25.8
CIT Return Due Date:
31 March
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Mexico
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Netherlands
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 constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Effective Tax Rate (ETR)
Mexico
Netherlands
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
22.83
