Updated for FY 2026
Mexico ISR
Calculator 2026
Estimate income tax and net salary for employees in Mexico with the official Human Resources Mexico (HRM) calculator.
What Is ISR?
Understanding the impact of Impuesto Sobre la Renta on your payroll.
Why it matters
Impuesto Sobre la Renta (ISR) is the standard income tax applied to the earnings of employees in Mexico. It is a progressive tax, meaning higher earners contribute a larger percentage of their income.
For employers, correctly calculating and withholding ISR is a critical compliance requirement. Errors can lead to significant penalties from the SAT (Servicio de Administración Tributaria) and labor disputes. The tax rates are updated annually, making it essential to use the latest tables for 2025.
¿Qué es el ISR?
Español
"El Impuesto Sobre la Renta (ISR) es un impuesto directo que se aplica a los ingresos que incrementan el patrimonio de un contribuyente. En México, es obligación del patrón retener este impuesto del salario del trabajador y enterarlo al SAT. Las tarifas se actualizan conforme a la inflación y otros factores económicos cada año."
How it works
Four simple steps to accurate tax calculation
Enter Gross Salary
Input the monthly gross salary amount. Choose between USD and MXN salary
1
Select Pay Period
Choose between weekly, biweekly, semi-monthly, or monthly calculations.
2
Add Parameters
Adjust for location (border zone vs. standard) and other taxable benefits.
3
View Result
Instantly see the ISR deduction and final Net Take-Home Pay.
4
Disclaimer: Illustrative purposes only. Actual amounts may vary based on location and specific payroll variables.
Monthly Breakdown
FY 2026
Gross Salary
$35,000.00
Lower Limit
$17,533.65
Surplus
$17,466.35
Tax on Surplus (21.36%)
$3,730.81
Fixed Fee
$1,856.84
Total ISR Withheld
-$5,587.65
Net Pay
$29,412.35
Try the ISR Calculator
Test different salary scenarios and see ISR impact in real time.
Key Facts
Essential information every employer should know about ISR in Mexico.
Important Details
Most employees in Mexico earning an income must pay ISR.
It is withheld from each paycheck (weekly, bi-weekly, or monthly).
Annual adjustments may be required in April.
Employers are legally responsible for calculating and withholding this tax.
Rates are progressive: earning more means a higher tax percentage.
Datos Clave
Español
Todo empleado que percibe ingresos en México debe pagar ISR.
Se retiene en cada pago de nómina (semanal, quincenal o mensual).
El ajuste anual se realiza típicamente en abril.
El patrón es responsable de retener y enterar este impuesto al SAT.
Las tasas son progresivas: a mayores ingresos, mayor porcentaje.
FAQs
How accurate is the Mexico ISR Calculator?
Our ISR calculator uses the most up-to-date SAT tax brackets and formulas for Mexico’s income tax system. It provides a highly reliable estimate based on the information you enter (salary, pay period, and taxable items). However, ISR is calculated on a case-by-case basis and can vary depending on additional compensation elements, employee circumstances, and employer payroll practices. The calculator is designed for hiring, budgeting, and informational purposes, the actual ISR withheld in payroll may differ slightly once all variables are applied.
What information do I need to calculate ISR correctly?
To get an accurate ISR estimate, you should enter: Gross monthly or bi-weekly salary Pay period type (monthly, bi-weekly, weekly) Any bonuses or commissions subject to ISR Taxable benefits (if applicable) Any other payments that contribute to the employee’s total income The more precise the inputs, the more accurate your estimated tax amount will be. Non-taxable items (e.g., certain benefits) do not affect ISR.
Does the calculator include mandatory benefits and employer contributions?
No. The ISR calculator focuses solely on ISR (income tax), the withholding applied to an employee’s income. It does not include: IMSS social security employer contributions INFONAVIT housing contributions Employer-side taxes or fees Mandatory benefits costs (vacation premium, Christmas bonus, etc.) These are separate employer obligations and are calculated differently. This tool is meant to help estimate employee net salary, not full employer cost.
Can I use this ISR calculator for hiring or budgeting decisions?
Yes, the calculator is designed to give companies a clear understanding of expected net salary and tax impact when hiring in Mexico. It’s highly useful for: Budget planning Compensation benchmarking Offering accurate salary expectations to candidates Still, we recommend consulting with HR Mexico for final payroll planning, as certain variables, such as bonuses, deductions, and compensation structure, may influence the final ISR applied in payroll.
Why does the calculator show a different amount than my payroll provider?
Differences typically occur due to: Additional taxable income not entered into the calculator Bonuses or irregular payments during the period Employer calculations that include legally-required adjustments Variations in how benefits or deductions are classified Differences in pay period timing (weekly vs. bi-weekly vs. monthly) ISR is standardized, but payroll scenarios vary. Slight discrepancies are normal. For exact payroll or compliance needs, HR Mexico can review your specific case to ensure full accuracy.
