Belgium vs Mexico
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Mexico: 4/05/2026
Compare Belgium and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Mexico
General CIT Rate:
25
General CIT Rate:
30
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Return Due Date:
31 March
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
31 March
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Belgium
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Mexico
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
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)
Belgium
Mexico
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
20.29%
