What is the Mexico corporate income tax rate?

The standard ISR (Impuesto Sobre la Renta) rate for legal entities is 30%. This has been the statutory rate since 2014 and applies to Mexican resident companies and foreign entities with a permanent establishment in Mexico.

What is PTU and does it affect ISR?

PTU (Participación de los Trabajadores en las Utilidades) is a mandatory 10% profit-sharing payment owed to employees. It is calculated on a modified income base per the Ley Federal del Trabajo and is deductible for ISR purposes in the following fiscal year.

What happened to the IETU alternative minimum tax?

The IETU (Impuesto Empresarial a Tasa Única) was abolished effective January 1, 2014. Since then, Mexican corporations pay only ISR at the 30% rate. There is no longer an alternative minimum corporate tax to compare against.

Are there reduced rates for small businesses in Mexico?

Mexico does not have a lower statutory ISR rate for small companies — the flat 30% rate applies to all corporate entities. Certain simplified regimes (RESICO for individuals, or the repealed RIF) offer alternative calculation methods, but these apply to individuals and sole proprietors, not to legal entities (S.A., S. de R.L., etc.).

What is the taxable income base for this calculator?

Taxable income is your accounting profit adjusted for Mexican tax-specific items: non-deductible expenses are added back, exempt income is excluded, and certain deductions (e.g., net operating losses from prior years) reduce the base. Enter your SAT-adjusted figure for accurate results.

When are quarterly ISR advance payments due?

Monthly advance payments (pagos provisionales) are due on the 17th of the following month, not quarterly. This tool estimates the annual liability; divide by 12 to approximate each monthly instalment, then adjust for actual cumulative income.

Mexico Corporate Tax Calculator

Enter your taxable income to calculate Mexico ISR (corporate income tax) at the 30% rate, with after-tax profit and effective rate shown instantly.

Company Details

Taxable Income (MXN)

Include PTU Provision

Include PTU — 10% Mandatory employee profit sharing on PTU base (deductible next fiscal year)

ISR Only Show ISR liability without PTU provision estimate

Enter taxable income and click Calculate Tax to see results.

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Summary

This calculator computes Mexico corporate income tax (Impuesto Sobre la Renta, or ISR empresarial) under the standard 30% rate established in the Ley del ISR. It applies to Mexican resident legal entities and foreign entities with a permanent establishment in Mexico. The tool also shows the mandatory 10% employee profit sharing (PTU) provision, which is calculated separately on a modified taxable base and is deductible for ISR purposes. Enter the pre-tax profit figure to see ISR, PTU provision, net after-tax income, and effective rate in one step.

How it works

Enter the company's pre-tax taxable income in Mexican pesos (MXN).
Select whether to include the 10% PTU (profit sharing) provision calculation.
The calculator applies the standard 30% ISR rate to taxable income.
PTU is calculated at 10% of a separately determined base (approximated here as taxable income for planning purposes).
Tax payable, PTU provision, after-tax profit, and effective rate are displayed immediately.

Use cases

Estimate quarterly ISR advance payments (pagos provisionales) due to SAT.
Model annual corporate income tax liability for budget planning.
Compare after-tax profit under different revenue or deduction scenarios.
Prepare management accounts showing ISR and PTU provisions.
Cross-check SAT annual tax return figures for simple single-rate entities.
Support investor presentations with Mexico tax cost projections.

Frequently Asked Questions

Last updated: 2026-06-19 · Reviewed by Nham Vu