ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Mexico<br />
Tax <strong>policy</strong><br />
Jorge Libreros<br />
jorge.libreros@mx.<strong>ey</strong>.com<br />
+52 55 5283 1439<br />
1<br />
| Tax rates (2014–15)<br />
1.1 K<strong>ey</strong> <strong>tax</strong> rates<br />
Tax controversy<br />
Enrique Ramirez<br />
enrique.ramirez@mx.<strong>ey</strong>.com<br />
+52 55 5283 1367<br />
Top corporate<br />
income <strong>tax</strong> (CIT) rate<br />
(national and local<br />
average, if applicable)<br />
Top individual income<br />
<strong>tax</strong> rate (national<br />
and local average, if<br />
applicable)<br />
2014 <strong>2015</strong> Percentage<br />
change<br />
30% 30% 1 —<br />
35% 30% 2 —<br />
Standard value-added<br />
<strong>tax</strong> (VAT) rate<br />
16% 16% 3 —<br />
Stay up to date with<br />
developments in Mexico<br />
by accessing EY's <strong>global</strong><br />
<strong>tax</strong> alert library at<br />
www.<strong>ey</strong>.com/<strong>tax</strong>alerts.<br />
EY k<strong>ey</strong> contacts<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> drivers of <strong>tax</strong> <strong>policy</strong> change<br />
• <br />
Agreement. This agreement aims to provide certainty and stability to the Mexican<br />
<strong>tax</strong> structure and commits to proposing no changes to the current <strong>tax</strong> structure<br />
from 2014 to 2018.<br />
• From 27 February 2014 until 30 November 2018, the Tax Certainty Agreement<br />
<br />
<br />
exemptions currently in <strong>for</strong>ce.<br />
Content provision date<br />
<br />
1 Article 9 of the Mexican Income Tax Law (hereinafter referred as “MITL”).<br />
2 Article 152, MITL.<br />
3 Article 1, Value Added Tax Law.<br />
130 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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