How it works
ISR uses the 2026 monthly tariff from Annex 8 of the Miscellaneous Tax Resolution: the rate applies to the excess over the lower limit and a fixed fee is added. If you earn up to MX$11,492.66 a month, the employment subsidy of MX$535.65 is subtracted. IMSS employee contributions are about 2.375% of the daily contribution base (salary ÷ 30.4 × integration factor 1.0493), plus 0.40% on the part above 3 UMA (MX$351.93 a day). Minimum-wage earners have no ISR withheld and the employer pays their IMSS share.
2026 monthly ISR tariff
| Lower limit | Upper limit | Fixed fee | % on excess |
|---|---|---|---|
| MX$0.01 | MX$844.59 | MX$0.00 | 1.92 % |
| MX$844.60 | MX$7,168.51 | MX$16.22 | 6.40 % |
| MX$7,168.52 | MX$12,598.02 | MX$420.95 | 10.88 % |
| MX$12,598.03 | MX$14,644.64 | MX$1,011.68 | 16.00 % |
| MX$14,644.65 | MX$17,533.64 | MX$1,339.14 | 17.92 % |
| MX$17,533.65 | MX$35,362.83 | MX$1,856.84 | 21.36 % |
| MX$35,362.84 | MX$55,736.68 | MX$5,665.16 | 23.52 % |
| MX$55,736.69 | MX$106,410.50 | MX$10,457.09 | 30.00 % |
| MX$106,410.51 | MX$141,880.66 | MX$25,659.23 | 32.00 % |
| MX$141,880.67 | MX$425,641.99 | MX$37,009.69 | 34.00 % |
| MX$425,642.00 | and above | MX$133,488.54 | 35.00 % |
Examples
| Gross | ISR (tariff) | Subsidy | ISR withheld | IMSS | Net |
|---|---|---|---|---|---|
| MX$9,577.22 | MX$0.00 | MX$0.00 | MX$0.00 | MX$0.00 | MX$9,577.22 |
| MX$10,000.00 | MX$729.02 | MX$535.65 | MX$193.37 | MX$249.21 | MX$9,557.43 |
| MX$15,000.00 | MX$1,402.82 | MX$0.00 | MX$1,402.82 | MX$393.98 | MX$13,203.20 |
| MX$25,000.00 | MX$3,451.65 | MX$0.00 | MX$3,451.65 | MX$685.16 | MX$20,863.19 |
| MX$50,000.00 | MX$9,107.82 | MX$0.00 | MX$9,107.82 | MX$1,413.11 | MX$39,479.07 |
Limitations
Aguinaldo, vacation premium, profit sharing (PTU), overtime, INFONAVIT loan payments, the northern border zone and the annual ISR adjustment are not included.
Frequently asked questions
How much is the employment subsidy in 2026?
MX$535.65 a month for salaries up to MX$11,492.66.
Do minimum-wage earners pay ISR?
No. ISR is not withheld from workers who earn only the general minimum wage.
- SAT — Anexo 8 de la Resolución Miscelánea Fiscal 2026 (tarifa mensual del art. 96 LISR), DOF 28/12/2025
- DOF — Decreto que modifica el subsidio para el empleo (15.02 % de la UMA mensual, límite $11,492.66), 31/12/2025
- INEGI — Unidad de Medida y Actualización 2026 ($117.31 diarios)
- Ley del Seguro Social, arts. 25, 106, 107, 147 y 168 (cuotas obreras) — Cámara de Diputados
- CONASAMI — Salario mínimo general 2026 ($315.04 diarios)