Mexico Payroll Income Tax (ISR) Calculator
Mexico · TaxesCalculate how much income tax (ISR) the SAT (Mexican tax authority) withholds from your paycheck, using the official rate table from Annex 8 of the 2026 Miscellaneous Fiscal Resolution — for monthly, biweekly, or weekly pay — and the employment subsidy when it applies.
How is it calculated?
ISR is calculated with the Annex 8 rate table: your taxable income is placed in the bracket it falls into, the bracket's lower limit is subtracted to get the excess, the bracket's percentage is applied to that excess, and the bracket's fixed fee is added. From that result (ISR before subsidy), the employment subsidy is subtracted when income doesn't exceed the current limit — the final result is the estimated ISR to withhold. The rate table differs for monthly, biweekly, and weekly pay: it's never calculated by dividing the monthly table, the official table for each period is used.
Examples
Monthly taxable income of 9,000
ISR before subsidy: 620.22. With the employment subsidy applied, the estimated ISR drops to 84.57.
Monthly taxable income of 15,000
ISR before subsidy: 1,402.82. The employment subsidy doesn't apply (income exceeds the limit), so the estimated ISR is the same amount.
How the ISR on your paycheck is calculated
Your taxable income is placed in the rate table's bracket, the lower limit is subtracted, the bracket's percentage is applied to that excess, and the fixed fee is added. Then the employment subsidy is subtracted if your income doesn't exceed the limit.
The rate table differs based on how you're paid: monthly, biweekly, or weekly. The monthly one is never divided; the SAT publishes a table for each period.
Examples
Monthly income of 15,000: ISR of 1,402.82 (the subsidy doesn't apply because it exceeds the limit), so the estimated ISR is 1,402.82. Illustrative figures.
To see what you take home after ISR and IMSS, use the Mexico net salary calculator. The withholding detail is in the employment subsidy calculator; if you receive profit sharing, check the PTU calculator.
Sources
- SAT (Mexican tax authority) — Annex 8 of the 2026 Miscellaneous Fiscal Resolution (ISR wage and salary rate tables) — in effect since January 2026
- Official Gazette of the Federation (DOF) — Decree granting the employment subsidy (in effect since 2026) — in effect since January 2026 · reviewed on September 25, 2026