2026 ISR tables in Mexico: tariffs and how to calculate the tax
These tables are the 2026 wage-withholding tariffs published in Anexo 8 of the miscellaneous tax resolution. Use the table that matches the pay period. Do not scale the monthly table for a weekly payroll.
Each row has a lower limit, an upper limit, a fixed fee and a percentage applied to the excess over the lower limit. Subtract the employment subsidy if the worker qualifies.
Worked example: MXN 40,000 monthly taxable income in June 2026. The monthly table applies. KnowPay’s ISR calculator withholds 6,755.82 after the matching bracket math.
The employment subsidy for 2026 is 15.02% of monthly UMA if monthly taxable wages do not exceed 11,492.66. January 2026 uses 15.59% of the 2025 monthly UMA. The annual table has no subsidy in this product.
This page is not an official SAT calculator.
This guide is informational. It is not legal, tax or employment advice and not an official government position.
Source: Anexo 8 of the 2026 miscellaneous tax resolution. 2026 subsidy: 15.02% of monthly UMA (3566.22) if monthly taxable wages do not exceed $11492.66.
Monthly tariff
| Lower limit | Upper limit | Fixed fee | Marginal rate |
|---|---|---|---|
| 0.01 | 844.59 | 0.00 | 1.92% |
| 844.60 | 7168.51 | 16.22 | 6.40% |
| 7168.52 | 12598.02 | 420.95 | 10.88% |
| 12598.03 | 14644.64 | 1011.68 | 16.00% |
| 14644.65 | 17533.64 | 1339.14 | 17.92% |
| 17533.65 | 35362.83 | 1856.84 | 21.36% |
| 35362.84 | 55736.68 | 5665.16 | 23.52% |
| 55736.69 | 106410.50 | 10457.09 | 30.00% |
| 106410.51 | 141880.66 | 25659.23 | 32.00% |
| 141880.67 | 425641.99 | 37009.69 | 34.00% |
| 425642.00 | And above | 133488.54 | 35.00% |
Biweekly tariff
| Lower limit | Upper limit | Fixed fee | Marginal rate |
|---|---|---|---|
| 0.01 | 416.70 | 0.00 | 1.92% |
| 416.71 | 3537.15 | 7.95 | 6.40% |
| 3537.16 | 6216.15 | 207.75 | 10.88% |
| 6216.16 | 7225.95 | 499.20 | 16.00% |
| 7225.96 | 8651.40 | 660.75 | 17.92% |
| 8651.41 | 17448.75 | 916.20 | 21.36% |
| 17448.76 | 27501.60 | 2795.25 | 23.52% |
| 27501.61 | 52505.25 | 5159.70 | 30.00% |
| 52505.26 | 70006.95 | 12660.75 | 32.00% |
| 70006.96 | 210020.70 | 18261.30 | 34.00% |
| 210020.71 | And above | 65866.05 | 35.00% |
Weekly tariff
| Lower limit | Upper limit | Fixed fee | Marginal rate |
|---|---|---|---|
| 0.01 | 194.46 | 0.00 | 1.92% |
| 194.47 | 1650.67 | 3.71 | 6.40% |
| 1650.68 | 2900.87 | 96.95 | 10.88% |
| 2900.88 | 3372.11 | 232.96 | 16.00% |
| 3372.12 | 4037.32 | 308.35 | 17.92% |
| 4037.33 | 8142.75 | 427.56 | 21.36% |
| 8142.76 | 12834.08 | 1304.45 | 23.52% |
| 12834.09 | 24502.45 | 2407.86 | 30.00% |
| 24502.46 | 32669.91 | 5908.35 | 32.00% |
| 32669.92 | 98009.66 | 8521.94 | 34.00% |
| 98009.67 | And above | 30737.49 | 35.00% |
Daily tariff
| Lower limit | Upper limit | Fixed fee | Marginal rate |
|---|---|---|---|
| 0.01 | 27.78 | 0.00 | 1.92% |
| 27.79 | 235.81 | 0.53 | 6.40% |
| 235.82 | 414.41 | 13.85 | 10.88% |
| 414.42 | 481.73 | 33.28 | 16.00% |
| 481.74 | 576.76 | 44.05 | 17.92% |
| 576.77 | 1163.25 | 61.08 | 21.36% |
| 1163.26 | 1833.44 | 186.35 | 23.52% |
| 1833.45 | 3500.35 | 343.98 | 30.00% |
| 3500.36 | 4667.13 | 844.05 | 32.00% |
| 4667.14 | 14001.38 | 1217.42 | 34.00% |
| 14001.39 | And above | 4391.07 | 35.00% |
Annual tariff
| Lower limit | Upper limit | Fixed fee | Marginal rate |
|---|---|---|---|
| 0.01 | 10135.11 | 0.00 | 1.92% |
| 10135.12 | 86022.11 | 194.59 | 6.40% |
| 86022.12 | 151176.19 | 5051.37 | 10.88% |
| 151176.20 | 175735.66 | 12140.13 | 16.00% |
| 175735.67 | 210403.69 | 16069.64 | 17.92% |
| 210403.70 | 424353.97 | 22282.14 | 21.36% |
| 424353.98 | 668840.14 | 67981.92 | 23.52% |
| 668840.15 | 1276925.98 | 125485.07 | 30.00% |
| 1276925.99 | 1702567.97 | 307910.81 | 32.00% |
| 1702567.98 | 5107703.92 | 444116.23 | 34.00% |
| 5107703.93 | And above | 1601862.46 | 35.00% |
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