Mexico Withholding tax rates
Mexico Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Mexico levies on payments to residents abroad ('residentes en el extranjero') with Mexican-source income - dividends, interest, royalties and technical assistance - under Título V of the Ley del Impuesto sobre la Renta (LISR), each at its domestic statutory rate before any tax-treaty relief. Administered by the SAT.
Compare withholding tax rates across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2014-01-01 |
| Official source | Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164 (dividends, 'tasa adicional del 10% sobre las utilidades'), art. 166 (interest, tiers of 4.9%/10%/15%/21% and the art. 152 maximum rate of 35%), art. 167 (royalties and technical assistance, 1%/5%/25% and the art. 152 maximum rate for patents and trademarks) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Mexico's Título V is a schedule of per-payment-type rates: dividends bear a flat 10%, but INTEREST SPANS 4.9% TO 35% depending on the lender's character and the instrument, and ROYALTIES SPAN 1% TO 35% depending on the asset licensed. A caller must name the payment type - and for interest and royalties, the sub-category - and read withholding_rates rather than expecting one number. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A Mexican tax treaty can reduce them (commonly dividends to 5-10%, interest to 4.9-15%, royalties to 10%), and the 4.9% domestic interest tier is itself conditioned on the recipient's country having a treaty with Mexico. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Taxes under Título V are computed on the GROSS amount 'sin deducción alguna' (without any deduction) and withholding is generally a definitive payment. The series effective_from is 2014-01-01, when the current LISR (D.O.F. 11 December 2013) took effect and introduced the 10% dividend tax; the 'tasa máxima' cross-references the top marginal rate of the art. 152 individual schedule, 35% since the same date.
Get it programmatically
curl https://latamref.dev/v1/mx/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/mx/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/mx/withholding-taxOther Mexico series: Banxico overnight target rate · Statutory default interest (interés legal / moratorio) · IVA standard rate · VAT registration threshold · General minimum wage (daily) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · Banxico FIX exchange rate
The same figure elsewhere: Nicaragua · Panama · Paraguay · Peru · Trinidad and Tobago · all 22