Mexico

Corporate Income Tax in Mexico

Mexico corporate income tax reference for 2026. Covers the 30% LISR rate on the annual fiscal result (Art. 9), monthly provisional payments by the 17th (Art. 14), loss carryforward 10 years (Art. 57), the CUFIN/CORE dividend system with the 1.4286 gross-up and 10% additional tax (Arts. 10, 77-79), PTU deductibility, and corporate deadlines and penalties.