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