Mexico City has a 30% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

  • Headline corporate tax: 30%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Mexico City corporate taxes and occupancy taxes

Mexico City has a 30% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

TL;DR

  • Headline corporate tax: 30%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Corporate tax

Mexico City levies an effective corporate tax of around 30% on most C-corps. Cross-border holding structures and IP regimes can materially change the effective rate; engage local tax counsel early.

Occupancy and property taxes

30% Mexican corporate income tax (ISR). 16% VAT (IVA). IMMEX (maquiladora) program offers temporary import duty deferrals for export-oriented manufacturing tenants.

Key facts

cityMexico City
countryMexico
regionAmericas
classARentLocal580 MXN/sqft/yr
classARentUsd$30/sqft/yr
vacancy22.6%
typicalLeaseYears5
typicalRentFreeMonths6
submarkets5
primeYieldPct7.4%
corporateTaxPct30%

Frequently asked questions

What is Mexico City's corporate tax rate?
Around 30% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Editorial provenance

Reviewed by Miriam Hollander — Lead market analyst. Last updated 2026-04-15. See our methodology and editorial standards.

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