How ISR is calculated in Mexico
ISR on wages is withheld each pay period with the official tariff for that period. The tax is a fixed fee plus a percentage of the amount above the lower limit of the bracket.
The 2026 tables were published in Anexo 8 of the miscellaneous tax resolution on 28 December 2025. Using a scaled annual table for a weekly payroll is a common error; this site uses the matching period table.
Low-income workers may credit the employment subsidy against ISR. Unused subsidy is not paid in cash.
This guide is informational. It is not legal, tax or employment advice and not an official government position.
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