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Aguinaldo calculator 2026 (Mexican Christmas bonus)
Enter your monthly salary and the days you worked this year to see your gross aguinaldo, the tax-free part, the ISR withheld and what reaches your account.
Reviewed by Radif Partners · Editorial policy
Net aguinaldo
MX$6,737
Gross MX$7,500 · 15 days of pay
| Daily wage | MX$500.00 |
|---|---|
| Gross aguinaldo | MX$7,500 |
| Tax-free (30 UMA) | MX$3,519 |
| Taxable | MX$3,981 |
| ISR (art. 96 LISR) | − MX$763 |
| Net aguinaldo | MX$6,737 |
| Using the art. 174 RLISR method | MX$6,787 |
- Due before 20 December. The employer chooses the withholding method; art. 174 usually withholds less on a large aguinaldo.
The aguinaldo is Mexico’s statutory year-end bonus, owed to every salaried employee. Article 87 of the Federal Labour Law (Ley Federal del Trabajo) sets a minimum of 15 days of pay, due before 20 December, and a pro-rated share for anyone who has not completed the year. The ISR law exempts 30 times the daily UMA, MX$3,519.30 in 2026 with the UMA of MX$117.31 in force since 1 February; the rest is taxed. On a MX$15,000 monthly salary the minimum aguinaldo is MX$7,500 gross, of which MX$3,519 is tax-free and MX$3,981 is taxable, leaving about MX$6,737 net. The calculator applies that cap, a daily wage of your monthly salary divided by 30, and both withholding methods the law lets employers choose from.
Net aguinaldo by salary, 15 days
| Monthly salary | Gross aguinaldo | Tax-free | ISR (art. 96) | Net (art. 96) | Net (art. 174) |
|---|---|---|---|---|---|
| MX$8,000 | MX$4,000 | MX$3,519 | MX$28 | MX$3,972 | MX$3,948 |
| MX$12,000 | MX$6,000 | MX$3,519 | MX$366 | MX$5,634 | MX$5,730 |
| MX$15,000 | MX$7,500 | MX$3,519 | MX$763 | MX$6,737 | MX$6,787 |
| MX$20,000 | MX$10,000 | MX$3,519 | MX$1,384 | MX$8,616 | MX$8,616 |
| MX$30,000 | MX$15,000 | MX$3,519 | MX$2,584 | MX$12,416 | MX$12,548 |
| MX$50,000 | MX$25,000 | MX$3,519 | MX$6,072 | MX$18,928 | MX$19,948 |
As long as the gross aguinaldo stays under MX$3,519.30, the exemption covers all of it and net equals gross; with 15 days that means monthly salaries up to MX$7,039. Above that, the gap between the two methods widens with salary, and the article 174 method almost always withholds less in December.
How the calculation works
Your daily wage is the monthly salary divided by 30, the rule in article 89 of the labour law for salaries set by the month. It is multiplied by your aguinaldo days, 15 at least, and by the share of the year you worked. Many multinationals and collective agreements grant 20 or 30 days; change the field if yours does. The tax-free cap stays the same, so every extra day is taxable.
Under article 96 the taxable part is added to December’s salary and the extra ISR is the difference between withholding with and without the bonus. If your salary sits near the limit of the employment subsidy, the aguinaldo can wipe out that month’s subsidy, and the result shows it.
What is different in 2026
The UMA rose to MX$117.31 on 1 February, lifting the tax-free cap from MX$3,394.20 to MX$3,519.30. The ISR tariffs were also updated for 2026 in Annex 8 of the Miscellaneous Tax Resolution, so the same bonus pays slightly less tax than in 2025. If you leave before December, the pro-rated part is paid with your finiquito, the final settlement every departing employee receives.
Frequently asked questions
Is the aguinaldo mandatory for foreign employees in Mexico?
Yes. The Federal Labour Law applies to anyone working for an employer in Mexico, whatever their nationality or visa. If you are on a Mexican payroll you are owed at least 15 days of pay before 20 December. Contractors paid by invoice (honorarios) are not employees and have no statutory aguinaldo.
I started in September. Do I get a full aguinaldo?
No, you get the pro-rated part. Article 87 grants it to anyone who has not completed a year, whether or not they are still employed on the payment date. With 15 days a year and about 120 days worked, you receive 15 × 120 ÷ 365, roughly 4.9 days of pay.
How much of the aguinaldo is tax-free in 2026?
Up to 30 times the daily UMA, MX$3,519.30 in 2026, under article 93 section XIV of the ISR law. Anything above that is added to the month’s taxable income. On a MX$8,000 salary with 15 days, the whole aguinaldo is tax-free.
Why is my December payslip taxed so heavily?
Because the taxable part of the aguinaldo is added to that month’s salary and taxed at your marginal rate. Employers may instead use the article 174 method of the ISR regulations, which spreads the effect over the year and usually withholds less. The final tax in your annual return is the same either way.
Can my employer pay the aguinaldo in instalments?
The law only sets a deadline: the full amount must be paid before 20 December. Some companies advance part of it earlier in the year, which is allowed as long as the total is complete by the deadline. Paying it late or short can be reported to the federal labour defence office, PROFEDET, free of charge.
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Written by Radif Partners
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Rates 2026, checked on