ISR Calculator 2026
Mexico's income tax (ISR) for 2026 is calculated using the Anexo 8 tables from the Resolución Miscelánea Fiscal, published in the DOF on December 28, 2025. A worker earning $20,000 MXN monthly pays approximately $2,370 in ISR before the employment subsidy. The progressive tariff has 11 brackets, from 1.92% for income up to $844.59 to 35% for income over $425,642.00 per month. This calculator applies the official formula: excess over lower limit × marginal rate + fixed quota − employment subsidy.
Frequently Asked Questions
How much ISR do I pay if I earn $15,000/month?
With a monthly salary of $15,000 MXN in 2026, your ISR before subsidy is approximately $1,396. The formula applies the 17.92% marginal rate on the excess over the lower limit ($14,644.65), plus the fixed quota of $1,339.14. The employment subsidy does not apply at this income level because it exceeds the monthly eligibility limit.
When are the ISR tables updated?
ISR tables are updated annually and published in Anexo 8 of the Resolución Miscelánea Fiscal, typically in the Diario Oficial de la Federación (DOF) during the last week of December. The 2026 tables were published on December 28, 2025 with an adjustment factor of 1.1321.
What is the employment subsidy and who receives it?
The employment subsidy (subsidio al empleo) is a tax benefit that reduces or eliminates ISR for low-income workers. It only applies when monthly income does not exceed a certain limit (established in the ISR Law). If your calculated ISR is less than the subsidy, the difference is paid to you as additional income.
What is the difference between marginal rate and effective rate?
The marginal rate is the percentage applied to the last peso you earn (the highest bracket your income falls into). The effective rate is the actual percentage of your total income paid as tax. For example, if you earn $20,000 monthly, your marginal rate is 21.36% but your effective rate is much lower because the first brackets have lower rates.
How is biweekly ISR calculated?
To calculate biweekly ISR, multiply the biweekly salary by 2 to get the monthly equivalent, find the corresponding bracket in the monthly table, calculate the monthly ISR, and divide by 2. The employment subsidy is also prorated proportionally for the biweekly period.