As a follow up to the effective income tax rates for large taxpayers, on August 1 the Tax Administration Service published a second document with the reference parameters for 84 economic activities in addition to the 40 previously published.

Such activities belong, among others, to the following sectors:

  • Fuel trade
  • Construction of hydraulic, electric power, oil and gas works.
  • Mining
  • Construction material and equipment trade
  • Civil engineering works
  • Real estate construction
  • Air and rail transport
  • Automobile rental
  • Lodging
  • Restaurants
  • Commerce in grocery stores, mini-markets, department stores, supermarkets, etc.

The full document on Effective Rates for Large Taxpayers is available at the following link:

http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/index.html

The effective rates corresponding to the second publication can be consulted here:

http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/TasasEfectivasISRGrandesContribuyentes_segunda.pdf

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