Mexico Salary Tax (ISR) Calculator

In Mexico the employer withholds income tax (ISR) from every paycheck with the monthly tariff of article 96, minus the employment subsidy for lower salaries, and the IMSS worker quotas. Type your gross monthly or biweekly salary and see the ISR, the subsidy, the IMSS estimate and the take-home pay with the 2026 tables. Mexican law, explained in English.

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An estimate with the minimum legal benefits; your payslip may differ slightly.

Amounts in Mexican pesos (MXN), the currency of the law.

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Result

Take-home pay–

Type your gross salary to see the ISR and your net pay.

Estimate, not legal or tax advice. Mexican law (LISR art. 96), 2026 tables from February (January used another subsidy). Infonavit, loans and other deductions are not included; the annual return settles the final tax.

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How the ISR on a salary is calculated

The monthly tariff

Find the row of the art. 96 tariff where your monthly income falls. ISR = fixed fee of the row + (income - lower limit) × the rate of the row. On 15,000: 1,339.14 + (15,000 - 14,644.65) × 17.92% = 1,402.82.

Biweekly pay

A quincena uses the official 15-day table of Anexo 8 (the daily table × 15). The subsidy for 15 days is 535.65 ÷ 30.4 × 15 = 264.30; the 11,492.66 limit is checked on the monthly equivalent (× 30.4 ÷ 15), an assumption: the decree looks at the calendar month.

Employment subsidy

For monthly wages up to 11,492.66, a subsidy of 15.02% of the monthly UMA (3,566.22) = 535.65 is subtracted from the ISR (decree in the DOF of 31 December 2025; its recitals quoted 536.22 before the 2026 UMA was published, the rule is the percentage). It never becomes cash: if the ISR is smaller, nothing is withheld and the rest is lost.

Minimum wage

A worker who earns only the general minimum wage (315.04 a day in 2026) has no ISR withheld (LISR art. 96) and the employer pays the IMSS worker quotas (LSS art. 36). The calculator applies it up to 315.04 × 30.4 = 9,577.22 a month. The northern border zone minimum (440.87) is not modelled.

IMSS (estimate)

Worker quotas of 2.375% of the contribution base plus 0.40% of the part above 3 UMA a day. The base is estimated as the daily salary × 1.0493 (15 days of aguinaldo and 12 vacation days with the 25% premium), for 30.4 days.

What this leaves out

Infonavit loans, Fonacot, voluntary savings, overtime and bonuses taxed differently, and the annual return. Mexican law, explained in English.

Formulas

ISR
fixed fee + (income - lower limit) × rate of the row (monthly or 15-day table); 0 at the minimum wage
Subsidy
if monthly income ≤ 11,492.66: smaller of 535.65 (264.30 a quincena) and the ISR
ISR withheld
ISR - subsidy
IMSS (estimate)
(base × 2.375% + (base - 3 UMA) × 0.40%) × 30.4, base = monthly ÷ 30 × 1.0493
Take-home pay
gross - ISR withheld - IMSS

Sources (read on 21 October 2026)

Official Mexican sources, in Spanish.

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How to use it

  1. Type your gross salary.
  2. Pick monthly or biweekly (quincena).
  3. Keep or remove the IMSS estimate.
  4. Read the ISR, the subsidy, the IMSS and the take-home pay. Download the card or copy the result.

Examples

  • Monthly salary of 15,000

    ISR 1,402.82 (no subsidy above 11,492.66). IMSS about 399.80. Take-home pay 13,197.38. Effective ISR 9.35%, marginal 17.92%.

  • Monthly salary of 10,000

    ISR 729.02 minus the subsidy of 535.65 = 193.37 withheld. IMSS about 252.53. Take-home pay 9,554.10.

  • Minimum wage, 9,577.22 a month

    315.04 a day × 30.4. No ISR is withheld (LISR art. 96) and the employer pays the IMSS quotas (LSS art. 36): take-home pay 9,577.22.

  • Biweekly pay of 7,500

    15-day table: ISR 709.86 (no subsidy: the monthly equivalent, 15,200, is above the limit), IMSS about 200.18, take-home 6,589.96.

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Questions

How much ISR do I pay on 15,000 a month?

1,402.82 in 2026, an effective 9.35%. With the IMSS estimate, the take-home pay is about 13,197.38.

Who gets the employment subsidy in 2026?

Workers above the minimum wage whose monthly wages do not exceed 11,492.66. It is 535.65 a month from February 2026 and only lowers the ISR: it is never paid in cash.

Why does the ISR jump just above 11,492.66?

Because the subsidy stops at that limit. One peso more removes up to 535.65 of subsidy, so the net pay drops. It is how the decree works.

What is the marginal rate?

The rate of your tariff row: the tax on each extra peso. On 40,000 a month it is 23.52%, while the effective rate is 16.89% (ISR 6,755.82).

Is the IMSS exact?

No, it is an estimate. Your real contribution base depends on your benefits (more aguinaldo or vacation days raise it) and on the days of each month.

Does it apply outside Mexico?

No. It is the Mexican income tax on wages. This page explains it in English for people who work or hire in Mexico.

Is my data saved?

No. Your numbers stay in your browser: nothing is uploaded or saved.

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Mexico Salary Tax (ISR) Calculator by VISU