Luxembourg vs Mexico
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Mexico: 4/05/2026
Compare Luxembourg and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Mexico
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
General CIT Rate:
30
CIT Return Due Date:
December 31 of the following year.
CIT Return Due Date:
31 March
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
31 March
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Luxembourg
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Mexico
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
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)
Luxembourg
Mexico
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
20.29%
