🇲🇽 Mexico
Latin America & Caribbean · OECD member · ISORA participant · ITTI survey participant
Mexico has implemented statutory rules for controlled foreign companies, interest limitations, and country-by-country reporting. In 2022, the country's tax revenue amounted to 16.9% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, nor does it employ automated bulk data matching.Auto-generated summary of the verified data below; every fact traces to a source on this page.
16.9%
tax-to-GDP, general govt (2022, OECD)
8/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 13.5% |
| Social security funds | 2.4% |
| State/regional government | 0.8% |
| State/regional government | 0.3% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 11.5% | 12.8% | 16.3% | 16.9% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Residents: Taxed at progressive rates up to 35%. Non-residents: Varies depending on type of income. For salaries, progressive rates up to 30%. |
| Headline CIT rate | 30 |
| Standard VAT rate | 16 |
| Headline individual capital gains tax rate | See the Mexico individual tax summary for capital gain rates. |
| Headline corporate capital gains tax rate | 30% for a Mexican resident, accrued as regular taxable income. 25% on the gross proceeds, or 35% on the net gain, for non-residents. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 10* / 0.90** / NA; Non-resident: 10 / 4.9 to 35 / 5 to 35 * WHT on dividend paid to an individual. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | Inheritances are treated as income under the income tax law and must be reported but are generally tax exempt for tax residents. |
| Headline gift tax rate | Taxable to the recipient as ordinary income unless exempt (see the Mexico individual tax summary for more detail). NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
AI & machine-learning risk scoring No — power absent
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: No”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Crypto-asset reporting Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Malta, Mexico, Netherlands”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Mexico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are subject to Mexican income tax on their worldwide income, regardless of their nationality. Non-residents, including Mexican citizens who can prove residence for tax purposes in a foreign country, are taxed only on their Mexican-source income.”
Source: PwC Worldwide Tax Summaries — MexicoProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | CONTROL TEST: When the taxpayer has the effective control or control of the administration of the foreign entity (to the extent, that he can decide the moment of the distribution of income or dividends, either directly or through another person) by reason of an average participation per day in the foreign entity. As an anti-fragmentation rule, it is required to add up the average participation per… |
| Controlled foreign company rule · Not applicable | It is a foreign entity subject to preferential tax regimes. Residents in Mexico and residents abroad with a permanent establishment in the country are required to pay tax on income subject to the regime that they obtain through foreign entities in which they participate, directly or indirectly, and exercise effective control over the foreign entity. Article 176 defines when a foreign entity's i… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | As the main rule of the Mexican CFC legislation, the CFC's income needs to be subject to an income tax that is equivalent to at least 75% of the income tax that would have been paid in Mexico. Income taxed at a statutory rate of at least 22.5%, provided that all income is taxable, except dividends paid between entities that are residents of the same jurisdiction and that their deductions have been… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | Both cases mentioned above will be subject to the provisions of Article 4-B of the Income Tax Law. Income obtained through foreign entities that carry out business activities, unless their passive income represents more than 20% of their total income. The taxpayer must obtain authorization to exclude passive income generated by a foreign entity that is authorized to act as a financing en… |
| Controlled foreign company income · Not applicable | Income is generated in cash, goods, services, or credit by foreign entities, and income presumptively determined by the tax authorities, even if such income has not been distributed by such entities to taxpayers. Passive income is considered to be: interest; dividends; royalties; gains from the sale of shares, securities, or intangible assets; gains from derivative financial transactions when the… |
| Substantial activity requirements description · Not applicable | Exclusions from CFCs: • Income obtained by the taxpayer through a foreign tax transparent entity or foreign legal entity in which the taxpayer has a direct interest, regardless of whether the latter's income is subject to a preferential tax regime. • Income obtained by the taxpayer through a foreign tax transparent entity or foreign legal entity, regardless of whether it is subject to a preferen… |
| Substantial activity requirements · Regime 1 | The regime is not applicable if the foreign entity carries out active business activities, unless their passive income is greater than 20% of their total income. |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | Income subject to preferential tax regimes will be considered to be that which is not taxed abroad or is taxed at an income tax rate lower than 75% of the income tax that would be caused and paid in Mexico, in terms of Titles II (legal entities) or IV (individuals) of the Income Tax Law, as applicable. |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1997 |
| Year of introduction of the controlled foreign company rule · Not applicable | 2005 |
Interest limitation — 41 data points
| Number of years allowed under carry forward/back. · Regime 1 | 10 tax years |
| Number of years allowed under carry forward/back. · Rule 1 | 10 tax years |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Is a de minimis threshold present? · Regime 1 | $20 million pesos |
| Is a de minimis threshold present? · Rule 1 | $20 million pesos |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Rule 1 | No |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | Yes |
| Exclusions based on payment characteristics? · Rule 1 | Yes |
| Exclusions based on recipient characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | Yes |
| Financial accounting measure applied to rule · Regime 1 | interest to EBITDA |
| Financial accounting measure applied to rule · Rule 1 | interest to EBITDA |
| Description of group ratio rule · Regime 1 | The article allows the Tax Administration Service to issue general rules; however, no such rules have been issued. Notwithstanding the foregoing, the Supreme Court of Justice of the Nation has indicated that the absence of general rules establishing the terms for applying the group rule does not leave taxpayers in a state of legal uncertainty, as it considers that the provision in the law establis… |
| Description of group ratio rule · Rule 1 | The article allows the Tax Administration Service to issue general rules; however, no such rules have been issued. Notwithstanding the foregoing, the Supreme Court of Justice of the Nation has indicated that the absence of general rules establishing the terms for applying the group rule does not leave taxpayers in a state of legal uncertainty, as it considers that the provision in the law establis… |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | The deduction of net interest is limited. |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | The deduction of net interest is limited. |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Description of interest limitation rule · Regime 1 | It is a fixed-ratio rule that limits the deduction of net interest for the fiscal year that exceeds 30% of EBITDA, establishing a de minimis rule of $20 million pesos to exclude micro, small, and medium-sized enterprises. |
| Description of interest limitation rule · Rule 1 | It is a fixed-ratio rule that limits the deduction of net interest for the fiscal year that exceeds 30% of EBITDA, establishing a de minimis rule of $20 million pesos to exclude micro, small, and medium-sized enterprises. |
| Type of interest limitation rule · Regime 1 | Fixed ratio rule. |
| Type of interest limitation rule · Rule 1 | Fixed ratio rule. |
| Financial ratio referenced · Regime 1 | 0.3 |
| Financial ratio referenced · Rule 1 | 30% |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Description of targeted rules · Regime 1 | The provision regulates its interaction with the thin capitalization rule. It specifies that the calculation will be made at the end of the fiscal year and reflected in the corresponding annual return. |
| Description of targeted rules · Rule 1 | The provision regulates its interaction with the thin capitalization rule. It specifies that the calculation will be made at the end of the fiscal year and reflected in the corresponding annual return. |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | Yes |
| Year of introduction of the interest limitation rule · Rule 1 | 2020 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | MXN 12 billion |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 22.4% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 14.5% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 24.3% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 26.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 22.3% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 27.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 29.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 23.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 26.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 19.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 18.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 30.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 27.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 28.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 25.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 25.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 39.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 19.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 31.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 6.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 0.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 45.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 20.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 30.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 2.4% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 11.4% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 9.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 10.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.7% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 8.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 4.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.1% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | — |
| Population per FTE | 2024 | 5375.051630658014 |
| Labor force per FTE | 2024 | 2503.856403515978 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 13.4750499001996 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 64.47717309710141 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 138.413742061699 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 85.8146512999029 |
| CIT arrears as percentage of CIT collected | 2024 | 115.2848422447172 |
| PIT arrears as percentage of PIT collected | 2024 | 9.90325110457705 |
| PAYE arrears as percentage of PIT collected | 2024 | 10.42853695546754 |
| VAT arrears as percentage of VAT collected | 2024 | 39.23799531098865 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 74.54717245 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 100 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 7.778674386464838 |
| Audit hit rate | 2024 | 81.23033354310887 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 0 |
| On-time filing rate % - CIT | 2024 | 38.76237561649649 |
| On-time filing rate % - PIT | 2024 | 33.65719854124263 |
| On-time filing rate % - VAT | 2024 | — |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2024 | 1 |
| Administration conducts random audits | 2022 | 0 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 60 |
| Percentage of payments received electronically-By value of payments | 2024 | 99 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 1 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 1 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Corporate income tax returns are automatically prefilled with income information | Yes |
| Corporate income tax returns are automatically prefilled with expense/allowance information | Yes |
| Personal income tax returns are automatically prefilled with income information | Yes |
| Personal income tax returns are automatically prefilled with expense/allowance information | Yes |
| Value added tax returns are automatically prefilled with information on sales transactions (and output VAT) | Yes |
| Value added tax returns are automatically prefilled with information on purchase transactions (and input VAT) | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | Yes |
| Administration automatically prefills value added tax returns with data that it has collected | Yes |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| For certain corporate income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| For certain value added taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | Yes |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 41-60% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Online marketplaces (incl. sharing and gig economy) | Yes |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | Yes |
| Taxpayer accounting systems | Yes |
| E-invoicing systems | Yes |
| Online cash registers | No |
| Other government entities | No |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | Yes |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | Yes |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Completely new system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | Yes |
| Robotic process automation | No |
| Artificial intelligence | No |
| Machine learning | No |
| Network analysis | Yes |
| DataOps approach | Yes |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for parts of the digital identity solution |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for parts of the digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | Automatically |
| Digital identity for businesses created automatically or on request | Automatically |
| Meeting needed to finalise the process of receiving a digital identity for individuals | Always |
| Meeting needed to finalise the process of receiving a digital identity for businesses | Always |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (CIT) | No |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | No |
| Administration offers online service for making tax payments (PIT) | No |
| Administration offers online service for making tax payments (VAT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | Yes |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | No |
| Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | No |
| Administration uses artificial intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Mobile app | Yes |
| Types of technologies or solutions used: Digital identity wallet solution | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Revenue forecasting | Yes |