Mexico ISR Salary Calculator
Free Mexico ISR calculator: the 2026 Article 96 monthly withholding table with fixed quota and marginal rate, every step shown.
What does the Mexico ISR Salary Calculator do?
It computes the monthly ISR withholding on a salary using the 2026 Article 96 table, which pairs each bracket with a fixed quota and a marginal rate on the excess.
- Inputs: gross monthly salary.
- Output: monthly ISR withheld and net pay after ISR.
- Method: the 2026 Art 96 monthly table published in the SAT Anexo 8.
Quick answer
On MXN 25,000 of monthly taxable income, ISR is about MXN 3,452. The income falls in the 21.36% bracket, so tax = the fixed quota of MXN 1,856.84 plus 21.36% of the MXN 7,466.35 excess.
What This Calculator Really Does
Mexican ISR withholding is not a simple percentage. Each bracket has a lower limit, a fixed quota, and a marginal rate applied only to the excess above that limit. You find your bracket, subtract its lower limit, multiply the excess by the marginal rate, then add the fixed quota. In 2026 the SAT inflation-adjusted every limit and quota for the first time since 2022, so the same nominal salary now falls in a more favourable bracket than in 2025.
The rules it applies
- Art 96 monthly table: 1.92% on the first MXN 844.59 rising to 35% above MXN 425,642, each with a fixed quota.
- Base: monthly taxable income, which is gross less authorised deductions — mainly the IMSS employee share.
- Employment subsidy: a separate table that can reduce withholding for low earners, not modelled here.
- Not modelled: IMSS and Infonavit deductions themselves, and the annual adjustment under Article 97.
Worked example with real numbers
Taxable income MXN 25,000. It falls in the MXN 17,533.65 to 35,362.83 bracket at 21.36%. Excess = 25,000 - 17,533.65 = MXN 7,466.35. Tax on the excess = 7,466.35 x 21.36% = MXN 1,594.81. Add the fixed quota of MXN 1,856.84 = ISR MXN 3,451.65 a month, leaving MXN 21,548 before other deductions.
Reading the result
This is ISR before the employment subsidy, so a low earner may actually be withheld less than shown. The marginal rate is not your average rate — most of your income is taxed at the lower brackets and only the top slice hits the marginal rate. If you are paid fortnightly, the SAT publishes a separate fortnightly table, and using the monthly table on a fortnightly payroll gives a different and wrong answer. The 2026 adjustment reduced withholding for most salaried workers without changing any rate.
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Frequently Asked Questions
How is the Mexico ISR withholding calculated?
Find your monthly taxable income in the Art 96 table, subtract the bracket lower limit, multiply the excess by the marginal rate, then add the bracket fixed quota. The steps panel shows each part.
What do I need to use the Mexico ISR Salary Calculator?
Just your gross monthly salary. The full 2026 Art 96 monthly table with quotas and rates is built in.
What does the result from the Mexico ISR Salary Calculator show?
The monthly ISR withheld, your marginal rate, and net pay after ISR, with a donut chart of the split.
Did Mexican income tax rates change for 2026?
No. The marginal rates are unchanged; the SAT inflation-adjusted the bracket limits and fixed quotas by 13.21%, which lowers withholding for most workers.
Is the Mexico ISR Salary Calculator really free?
Yes — 100% free, no sign-up, everything runs in your browser.