Nicaragua vs Mexico
Corporate Tax Comparison
Time of Update: Nicaragua: 4/06/2026 / Mexico: 4/05/2026
Compare Nicaragua and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Nicaragua vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Nicaragua
Mexico
General CIT Rate:
headline rate of 30%
General CIT Rate:
30
CIT Return Due Date:
within two months following the fiscal year-end
CIT Return Due Date:
31 March
CIT Payment Due Date:
due within two months after the end of the fiscal year
CIT Payment Due Date:
31 March
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Nicaragua
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Nicaragua
Mexico
General Capital Gain Tax Rate:
15%
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.
Effective Tax Rate (ETR)
Nicaragua
Mexico
Composite Effective Average Tax Rate:
26.85%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
12.89%
Composite Effective Marginal Tax Rate:
20.29%
