Mexico vs Japan
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / Japan: 4/03/2026
Compare Mexico and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
Japan
General CIT Rate:
30
General CIT Rate:
23.2
CIT Return Due Date:
31 March
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
31 March
CIT Payment Due Date:
Within two months after the end of the company's fiscal 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:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Mexico
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
Japan
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 corporate income tax rate.
Effective Tax Rate (ETR)
Mexico
Japan
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
29.26
