Mexico vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / British Virgin Islands: 4/04/2026
Compare Mexico and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
British Virgin Islands
General CIT Rate:
30
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
CIT Return Due Date:
31 March
CIT Return Due Date:
N/A
CIT Payment Due Date:
31 March
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Mexico
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
British Virgin Islands
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.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Mexico
British Virgin Islands
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
