Mexico Withholding tax rates
Mexico Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 10%, cited to 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), in force since 1 Jan 2014. Last checked against the official source on 10 Aug 2026.
Official source: Ley del Impuesto sobre la Renta, Título V · Last checked 2026-08-10 · source fingerprint
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.
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| Current value | 10% across 3 withholding taxes — no single rate |
|---|---|
| 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