Informational estimates. Not a government service.

KnowPay

Mexico ISR Calculator 2026 · August 17, 2026 · Mexico · Rules 2026

🇲🇽 Taxes

Mexico ISR Calculator 2026

Mexico · Rules 2026 · Last reviewed: August 16, 2026 · Verified rules 2026

Calculate Mexican payroll ISR with the 2026 Anexo 8 tables: fixed fee, marginal rate on the excess, and the employment subsidy if it applies.

Informational estimate. It does not determine what you are owed or must pay. It is not professional advice and not a SAT, IMSS or government service.

How ISR is calculated

2026 ISR tables

2026

Your figures

Your estimate

Enter your figures to get an estimate.

Press Calculate when the numbers on the left are ready. The estimate appears here.

How ISR is calculated

ISR = fixed fee + (taxable income − lower limit) × rate − employment subsidy.

ISR on wages is withheld with the period tariff in Anexo 8 of the 2026 miscellaneous tax resolution. The tax is the fixed fee plus the excess over the lower limit times the marginal rate. Low-income workers may credit the employment subsidy.

Formula

ISR = fixed fee + (taxable income − lower limit) × marginal rate − employment subsidy

Worked example

A monthly taxable wage of MXN 40,000 is run through the 2026 monthly tariff.

Estimated ISR withheld

MXN 6,755.82

  • Taxable income40000.00
  • ISR before subsidy6755.82
  • Employment subsidy0.00
  • ISR withheld6755.82

Official sources

Assumptions

  • The amount entered is already the taxable base for the selected period.
  • Subsidy is credited against ISR only and is not paid out.

Not covered

  • Annual personal deductions, RESICO rates, and corporate ISR.

FAQ

Which table is used?

The matching 2026 period table from Anexo 8: monthly, weekly, biweekly, daily, or annual. The monthly table is not scaled for other periods.

What is the employment subsidy?

For 2026 it is monthly UMA × 15.02% if taxable wages do not exceed MXN 11,492.66. January 2026 uses 15.59% of the 2025 monthly UMA.

Related calculators

Found a possible error in this calculation? Report it

This tool provides an estimate based on the stated assumptions, exclusions and rules. Your actual result can vary. It is not tax, legal, accounting or employment advice, and it is not an official government calculator.

Legal notice · Terms of use · Read the methodology