Mexican Payroll Income Tax (ISR) Calculator

Legal basis

• Art. 96, Income Tax Law: whoever pays salaries must withhold tax using the monthly table, which is progressive: a fixed amount plus a percentage on the excess over the row's lower limit.
• The table used is Annex 8 of the 2026 Miscellaneous Tax Resolution, section B.V, published in the Official Gazette on December 28, 2025. It was updated because accumulated inflation reached 13.21%, so the 2025 table no longer applies to 2026.
• Employment subsidy: decree published in the Official Gazette on December 31, 2025, in force since January 1, 2026. It is a fixed monthly amount of $536.22 (15.02% of the monthly UMA value) for workers with taxable income up to $11,492.66 per month. In January 2026 the amount is computed with 15.59% of the 2025 UMA, because the new UMA value is published after the year starts.
• The subsidy does not apply to seniority premiums, retirement, indemnities or other separation payments.
• When the subsidy exceeds the month's tax, the tax drops to zero, but the difference is not paid to the worker nor credited in later months.
• This is the monthly withholding, not the annual calculation under art. 97 nor the annual return with personal deductions under art. 151.

This calculator is for guidance only and does not replace tax advice or payroll processing. Verify the result with an accountant before using it to issue a payroll receipt or to claim a difference.