Mexico income tax calculator
Your 2026 net monthly pay in Mexico after ISR and IMSS, using the current Article 96 table.
Line by line
Ihre Zahlen, Schritt für Schritt.
How your income fills the tax bands
Each slice of taxable income is taxed at its own rate, so only the part above a threshold pays the higher rate.
| Rate | Band | Your income in it | Tax |
|---|
Rules and sources
- Tarifa mensual del ISR 2026 (Art. 96 LISR) — eleven bands from 1.92% to 35%.
- Subsidio para el Empleo 2026: a flat $535.65 a month (15.02% of the monthly UMA) for pay up to $11,492.66.
- IMSS employee shares under the Ley del Seguro Social: 0.25% cash benefits, 0.375% pensioners’ medical cover, 0.625% disability and life, 1.125% old age, plus 0.40% on the part of the base salary above three UMA. UMA 2026: $117.31 a day.
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How is ISR worked out?
From the monthly table in Article 96 of the Income Tax Law. Each band has a fixed fee plus a rate charged only on the part of your pay above that band’s lower limit, so moving up a band never costs you more than you gained.
What is the employment subsidy?
A credit against ISR for lower earners. Since 2025 it is a single flat amount — R$535.65 a month for 2026, which is 15.02% of the monthly UMA — for anyone earning up to $11,492.66 a month, replacing the old table of ten income ranges. Just past that limit it disappears entirely.
What does IMSS cost me?
About 2.375% of your contribution base salary, plus 0.4% on the part above three UMA, covering sickness and maternity, disability and life, and old age. Your employer pays considerably more on top of that.
What is not included?
Aguinaldo, vacation premium, profit sharing (PTU) and any voluntary retirement contributions, all of which are taxed under their own rules. This is the standard monthly withholding on salary.