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ISR tax calculator 2026 for salaried workers in Mexico
Type your taxable pay for the month, quincena or week and see the bracket, the excess over its lower limit, the fixed fee, any employment subsidy and the ISR your employer should withhold.
Reviewed by Radif Partners · Editorial policy
ISR to withhold
MX$1,403
Effective rate 9.35 % · marginal rate 17.92 %
| Lower limit of the bracket | MX$14,644.65 |
|---|---|
| Excess over the lower limit | MX$355.35 |
| Marginal tax (17.92%) | MX$63.68 |
| Fixed fee | MX$1,339.14 |
| ISR from the tariff | MX$1,402.82 |
| Employment subsidy | − MX$0.00 |
| ISR to withhold | MX$1,403 |
- Bracket figures keep their cents, as printed in Annex 8; the result is rounded to the peso.
ISR (Impuesto sobre la Renta) is Mexico’s income tax, and for employees it is withheld by the employer on every payroll under article 96 of the ISR law, using the 2026 tariffs published by the SAT, the federal tax authority, in Annex 8 of the Miscellaneous Tax Resolution. The method is the same for every bracket. Find the bracket whose lower limit sits just below your pay, subtract that limit to get the excess, multiply the excess by the bracket rate and add the fixed fee. On MX$50,000 a month the lower limit is MX$35,362.84, the rate 23.52 % and the fixed fee MX$5,665.16, so ISR comes to MX$9,107.82, an average rate of 18.22 %. Rates run from 1.92 % to 35.00 %, the top rate applying above MX$425,642.00 a month. Low earners up to MX$11,492.66 also get the employment subsidy.
Monthly ISR at typical expat salaries
| Gross monthly | Lower limit | Fixed fee | Bracket rate | ISR | Pay after ISR | Average rate |
|---|---|---|---|---|---|---|
| MX$25,000 | MX$17,533.65 | MX$1,856.84 | 21.36 % | MX$3,452 | MX$21,548 | 13.81 % |
| MX$40,000 | MX$35,362.84 | MX$5,665.16 | 23.52 % | MX$6,756 | MX$33,244 | 16.89 % |
| MX$50,000 | MX$35,362.84 | MX$5,665.16 | 23.52 % | MX$9,108 | MX$40,892 | 18.22 % |
| MX$80,000 | MX$55,736.69 | MX$10,457.09 | 30.00 % | MX$17,736 | MX$62,264 | 22.17 % |
| MX$120,000 | MX$106,410.51 | MX$25,659.23 | 32.00 % | MX$30,008 | MX$89,992 | 25.01 % |
| MX$200,000 | MX$141,880.67 | MX$37,009.69 | 34.00 % | MX$56,770 | MX$143,230 | 28.39 % |
None of these salaries receives the subsidy, so the ISR shown is what leaves your payslip each month. IMSS social security contributions come on top. Relocation packages are often negotiated in net terms: if yours is, the net-to-gross calculator finds the gross that delivers it.
Reading a Mexican tax bracket
Each row of the Annex 8 table has four numbers: the lower limit (límite inferior), the upper limit, the fixed fee (cuota fija) and the rate applied to the excess (excedente). Only the slice of pay above the lower limit is taxed at the rate. The fixed fee is simply the tax already due on everything below, worked out in advance. That is why a raise never lowers your take-home pay: going from MX$80,000 to MX$90,000 adds MX$3,000 of ISR on MX$10,000 of extra pay.
Tax residents in Mexico are taxed on worldwide income, but this calculator handles only the salary paid through a Mexican payroll. All eleven brackets for each pay period, with their centavos, are on the 2026 ISR tax brackets page.
Monthly, quincena or weekly tariff
Most Mexican employers pay by quincena, on the 15th and the last day of the month. Factories and some retailers pay weekly. Each period has its own tariff, and using the wrong one is the classic error when checking a payslip: apply the monthly table to a quincena and the result is far too low. Choose the option that matches how often you are paid.
Where the payroll figure stops
Withholding is provisional. Your final tax for the year is settled in the annual tax return, where a second employer, a mid-year arrival or personal deductions can change the result. Year-end items such as the aguinaldo, Mexico’s statutory Christmas bonus, have partial exemptions that this tool does not apply, and to see your full take-home pay after IMSS, use the net salary calculator.
Frequently asked questions
Do foreigners working in Mexico pay ISR at the same rates as Mexicans?
If you are a Mexican tax resident, yes: nationality plays no part, and your employer withholds using the same Annex 8 tariff, from 1.92 % up to 35.00 %. People who are not tax residents fall under a different chapter of the ISR law with its own rules, which this calculator does not cover. Residency depends on where your home and centre of interests are, not on your visa type.
What is my marginal ISR rate on MX$50,000 a month?
23.52 %. A MX$50,000 monthly salary falls in the bracket that starts at MX$35,362.84, so each extra peso above that line is taxed at that rate. Your average rate is much lower, 18.22 %, because the fixed fee of MX$5,665.16 carries the lower rates of the brackets beneath. Use the marginal rate to judge a raise or a bonus.
My payslip shows two ISR figures. Which one is real?
The smaller one, if a subsidy line sits between them. The first figure is the tax from the tariff, the second is what remains after the employment subsidy. On MX$9,000 a month the tariff gives MX$620.22 and the subsidy removes MX$535.65, leaving MX$84.57 withheld. Above MX$11,492.66 a month the subsidy disappears and both lines match.
I am paid twice a month. Can I just halve the monthly result?
Close, but not exact. Mexican payroll uses a separate 15-day tariff from Annex 8, built on days rather than half-months. On MX$25,000 per quincena the bracket starts at MX$17,448.76, with a fixed fee of MX$2,795.25 and a rate of 23.52 %, for ISR of MX$4,571.30. Pick the quincena option in the calculator to match your payslip to the peso.
My salary is paid by a company outside Mexico. Who withholds ISR?
If the paying company has no Mexican payroll, nobody may withhold it, and as a Mexican tax resident you could have to file and pay the tax yourself. The tariff in this calculator still shows how much ISR your salary generates per month. The rules for that case sit outside a simple payroll calculation, so confirm your filing duties with a Mexican accountant (contador) before the annual return.
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Written by Radif Partners
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Rates 2026, checked on