MBA Mexico

MBA Mexico

Taxes in Mexico


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The Mexican fiscal system is inefficient, and because of that Mexico is in the 80th position, of 131 countries, according to the index of Extension and effect of the taxes that the World Economic Forum (WEF) carried out.

Although theoretically speaking, the characteristics that have a good tributary system should have became established, the tributary structure in Mexico is far from the principles of equity, neutrality, justice, efficiency, minimum administrative cots and facility to execute fiscal politics. The violation of these basic principles of taxation, has taken, to the Mexican tributary system to almost endemic structural problems that have been reflected in substantive increments of tax evasion.

The most important taxes are:

  • Federal Taxes
    1. Tax on the income:
      The rate varies from 3% to 30%, according to the monthly tax category;
    2. Value-added tax (VAT):
      Impuesto al Valor Agregado (IVA) of 15%;
    3. Tax on imports and exports:
      The goods that enter or come out of Mexico, should be consigned to a customs regimen, established for the contributor, in accordance with the function that they will give in the national territory or in the foreign place; and
    4. Tax on payroll:
      They are Bonus of social insurance, obligatory saving for retirement and contributions for the National Workers Housing Fund.
  • Local taxes
    1. On real property:
      It is the tax that the local treasury of each municipality or the Treasury of the D.F. charges on the real estate;
    2. On salaries:
      The payment of the taxes is carried out by means of the retention that the patterns make on the salaries of their employees; and
    3. On acquisitions of real property:
      The buyer will pay the tax of acquisition or tax of domain transfer and the salesperson will pay the tax on the rent (ISR = Impuesto Sobre la Renta).

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