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Mexico: Inheritance

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Last Updated: Dec 05, 2006

Inheritance tax and law

Nonresident individuals inheriting Mexican property are taxed at a flat rate of 20%. The tax base is the official assessed value of the property. No deductions are allowed.

No inheritance tax is levied on the gross inheritance of nonresident individuals, other than on immovable property located in Mexico.

Resident Foreigners

Inheritance or gifts of residents are not subject to tax in Mexico.

 

Mexico - more data and information

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