Mexico vs South Africa
Corporate Tax Comparison
Time of Update: Mexico: 4/05/2026 / South Africa: 4/06/2026
Compare Mexico and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Mexico vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Mexico
South Africa
General CIT Rate:
30
General CIT Rate:
27%
CIT Return Due Date:
31 March
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
31 March
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Mexico
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Mexico
South Africa
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:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Mexico
South Africa
Composite Effective Average Tax Rate:
27.63%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
20.29%
Composite Effective Marginal Tax Rate:
12.99%
