Calcufast

Mexico aguinaldo ISR calculator

Calculate the 15-day aguinaldo, the 30 UMA exemption (LISR art. 93) and estimated ISR

Common salaries

Uses a full-year aguinaldo (15 days). It does not model a proportional bonus or other gratifications.

You might also like

Mexico aguinaldo calculator

Calculate your Mexico aguinaldo (15 days of pay) under the Federal Labor Law

Mexico payroll ISR calculator

Estimate monthly ISR withholding (SAT 2026 Anexo 8) and net pay, with or without the IMSS worker quota

Mexico 2026 UMA calculator

Convert UMAs to Mexican pesos (or the reverse) with INEGI 2026 amounts: daily 117.31, monthly 3,566.22 and annual 42,794.64, in force from 1 February 2026.

Aguinaldo and ISR: what remains after SAT

The statutory aguinaldo is 15 days of pay (LFT art. 87). For income tax, LISR article 93, section XIV exempts up to 30 UMA. With the 2026 daily UMA of $117.31 (INEGI), the exempt cap is $3,519.30.

Quick answer

Wage $10,000 → gross aguinaldo $5,000. Exempt $3,519.30, taxable $1,480.70, estimated ISR $161.10, net $4,838.90.

Educational estimate

Withholding uses the difference in monthly ISR (Anexo 8) between wage + taxable portion and wage alone. It is not your payroll file and does not include employment subsidy.

Full-year gross

Aguinaldo = (monthly salary ÷ 30) × 15

Taxable portion

Taxable = max(0, aguinaldo − 30 × daily UMA)

Example $10,000

| Item | Amount | |---|---| | Gross | $5,000.00 | | 30 UMA exemption | $3,519.30 | | Taxable | $1,480.70 | | ISR on aguinaldo | $161.10 | | Net | $4,838.90 |

If gross pay does not exceed $3,519.30 (for example $6,000/month → $3,000 aguinaldo), this model withholds no ISR.

Related