Portugal vs Mexico
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Mexico: 4/05/2026
Compare Portugal and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Mexico
General CIT Rate:
21
General CIT Rate:
30
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
31 March
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
31 March
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Portugal
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Mexico
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
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.
Effective Tax Rate (ETR)
Portugal
Mexico
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
20.29%
