Mexico vs Bolivia
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Bolivia: 4/01/2026
Compare Mexico and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Bolivia
General CIT Rate:
30
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
31 March
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Mexico
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Bolivia
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:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Mexico
Bolivia
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
25%–26%
