Mexico vs Ireland
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Ireland: 4/04/2026
Compare Mexico and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Ireland
General CIT Rate:
30
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
31 March
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
Mexico
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Ireland
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:
33%
Effective Tax Rate (ETR)
Mexico
Ireland
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
13.21
