latamref › Corporate tax rate
Corporate tax rate across 22 Latin American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Corporate tax rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Argentina | 35 percent | 2026-01-01 | 2026-07-17 | Ley de Impuesto a las Ganancias, art. 73 (escala de sociedades, Ley… |
| Barbados | 9 percent | 2024-01-01 | 2026-07-23 | Income Tax (Amendment and Validation) Act, 2024-15 (gazetted 24 May… |
| Belize | no single figure — why | 2020-01-01 | 2026-07-23 | Income and Business Tax Act, Cap. 55, section 6(2) as repealed and… |
| Bolivia | 25 percent | 1995-01-01 | 2026-07-20 | Ley N° 843, Art. 50 (texto ordenado) — IUE 25% (introduced by Ley N°… |
| Brazil | 34 percent | 1996-01-01 | 2026-07-17 | Lei nº 9.249, de 26 de dezembro de 1995 (IRPJ, arts. 3º e 19 CSLL) —… |
| Chile | 27 percent | 2020-01-01 | 2026-07-17 | Ley sobre Impuesto a la Renta (DL 824), Impuesto de Primera Categoría… |
| Colombia | 35 percent | 2023-01-01 | 2026-07-17 | Estatuto Tributario, Artículo 240 (tarifa general del impuesto sobre… |
| Costa Rica | 30 percent | 2026-01-01 | 2026-07-17 | Ley del Impuesto sobre la Renta N.º 7092, Artículo 15 — tarifa… |
| Dominican Republic | 27 percent | 2015-01-01 | 2026-07-17 | DGII — Impuesto sobre la Renta (Ciclo del Contribuyente / Principales… |
| Ecuador | 25 percent | 2018-01-01 | 2026-07-17 | SRI — Ley de Régimen Tributario Interno (LRTI), Art. 37 'Tarifa del… |
| El Salvador | 30 percent | 2012-01-01 | 2026-07-20 | Ley de Impuesto sobre la Renta, D.L. No. 134 de 18-dic-1991 (D.O. No… |
| Guatemala | 25 percent | 2015-01-01 | 2026-07-17 | SAT / Congreso de la República — Decreto 10-2012 (Ley de… |
| Guyana | 25 percent | 2019-01-01 | 2026-07-23 | Corporation Tax Act, Chapter 81:03, section 10(1) — '(a) forty-five… |
| Honduras | 25 percent | 2014-01-01 | 2026-07-20 | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 (20-Dic-1963) y… |
| Jamaica | 25 percent | 2013-01-01 | 2026-08-05 | Jamaica Information Service — 'New threshold and corporate income tax… |
| Mexico | 30 percent | 2014-01-01 | 2026-07-17 | Ley del Impuesto sobre la Renta (LISR), Artículo 9o. — Cámara de… |
| Nicaragua | 30 percent | 2013-01-01 | 2026-07-23 | Ley N.º 822, Ley de Concertación Tributaria, Artículo 52 'Alícuotas… |
| Panama | 25 percent | 2011-01-01 | 2026-07-20 | Código Fiscal, art. 699 (texto según Ley 8 de 15 de marzo de 2010… |
| Paraguay | 10 percent | 2020-01-01 | 2026-07-17 | Ley N° 6380/2019, Artículo 21 (Tasa): 'La tasa del IRE será del 10%… |
| Peru | 29.5 percent | 2017-01-01 | 2026-07-17 | SUNAT — Orientación: Tasas para la determinación del Impuesto a la… |
| Trinidad and Tobago | 30 percent | 2017-01-01 | 2026-07-23 | Corporation Tax Act, Chap. 75:02, First Schedule (Rate of Corporation… |
| Uruguay | 25 percent | 2007-07-01 | 2026-07-17 | DGI — Texto Ordenado (2023), Título 4 (IRAE), Artículo 23 'Tasa'… |
1 of these 22 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.