Belize vs Mexico
Corporate Tax Comparison
Time of Update: Belize: 4/01/2026 / Mexico: 4/05/2026
Compare Belize and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belize vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belize
Mexico
General CIT Rate:
Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
General CIT Rate:
30
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Return Due Date:
31 March
CIT Payment Due Date:
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
CIT Payment Due Date:
31 March
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Belize
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belize
Mexico
General Capital Gain Tax Rate:
N/A
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)
Belize
Mexico
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
25%
Composite Effective Marginal Tax Rate:
20.29%
