If you invoice as an individual under Mexico’s Simplified Trust Regime, the month’s income tax is not the progressive article 96 table. You apply a flat rate to total CFDI collections, excluding VAT and without deductions (LISR art. 113-E).
$25,000 collected → $250.00 (1.00%). $30,000 → $330.00 (1.10%). If a legal entity withheld 1.25% on $30,000 ($375), tax due this month is $0.
Current monthly table
| Month’s income (ex-VAT) | Rate | ISR |
|---|---|---|
| Up to $25,000.00 | 1.00% | $25,000 → $250.00 |
| Up to $50,000.00 | 1.10% | $30,000 → $330.00 |
| Up to $83,333.33 | 1.50% | $50,000.01 → $750.00 |
| Up to $208,333.33 | 2.00% | $100,000 → $2,000.00 |
| Up to $3,500,000.00 | 2.50% | $208,333.34 → $5,208.33 |
Source: Cámara de Diputados, LISR art. 113-E (monthly table), art. 113-F (annual) and art. 113-J (1.25% withholding). The last monthly row repeats the $3,500,000 annual cap.
ISR = total_collected_ex_VAT × one_rate
On $30,000 you do not pay 1% of 25,000 plus 1.10% of the rest. The whole month runs at 1.10%.
Withholding when you invoice a legal entity
Article 113-J requires the legal entity to withhold 1.25% of the payment (ex-VAT) and remit it by the 17th. That amount credits the month’s ISR and any leftover credits the April annual return (art. 113-F).
When you leave the regime
If activity income exceeds $3,500,000 at any point in the year, this Section stops applying from the following month. The RESICO calculator flags a year-to-date or 12-month run-rate breach.
Frequently asked questions
This is the monthly article 113-E table: it uses income actually collected during the month, excluding VAT and without deductions. The annual article 113-F table is different; do not use its limits for the monthly payment.
To all income collected during the month, excluding VAT. On $25,000, 1% gives $250; on $30,000, 1.10% gives $330. Rates from different brackets are not added together.
No. Article 113-J requires the legal entity to withhold 1.25% of the payment excluding VAT. It does not replace the monthly table rate: that rate depends on total income collected during the month.
No. $3,500,000 is the annual income limit for this regime for individuals. Although that figure appears in the last row of the monthly table, it is not a new limit that resets every month.
What this note does not cover
- Wage ISR (payroll or net salary).
- RESICO for legal entities (art. 206).
- VAT (filed separately).
This is not tax advice. Confirm your regime and CFDI in the SAT portal.