Calcufast

Mexico assimilated-income ISR: $15,000 → $1,402.82

ISR withholding when fees are paid as income assimilated to wages (LISR 94 and 96). At $15,000 the tax is $1,402.82. Board members and directors have a 35% floor.

Inputs
Enter values to calculate
Results

ISR to withhold

MX$1,402.82

Estimated net

MX$13,597.18

ISR from the Art. 96 table

MX$1,402.82

35% floor (art. 152)

MX$5,250.00

Effective rate

9.35%

Monthly Art. 96 / 2026 Annex 8 table, without employment subsidy or IMSS. Board mode applies the 35% art. 152 floor. Not the 10% independent-fee withholding or RESICO. Not SAT advice.

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Mexico professional-fee withholding: $10,000 → $1,000 (10%)

Estimate ISR withheld on professional fees: 10% when a Mexican company pays you (LISR 106), 20% on sporadic income (107), or 25% if you are a non-resident (156). Optional 16% VAT and 2/3 VAT withholding.

Mexico payroll ISR: $10,000 → $729.02 tax · net $9,033.48

On $10,000, ISR is $729.02. With IMSS $237.50, take-home is $9,033.48. This page does not apply the employment subsidy.

Mexico net salary: $15,000 → $13,223.72 (ISR+IMSS)

$15,000 gross leaves $13,223.72: IMSS $373.46 and ISR $1,402.82. Employment subsidy applies when it should. Not your SAT stub.

Mexico assimilated-to-wages ISR 2026

If your fees are assimilated to wages (LISR art. 94), the company does not withhold the 10% in art. 106. It uses the Art. 96 monthly table (2026 Annex 8), the same table as payroll.

Quick answer

Assimilated income of $15,000:

  • ISR (Art. 96): $1,402.82
  • Net: $13,597.18
  • Board member or director floor: 35% = $5,250
Assimilated withholding

ISR = Art. 96 table (2026 Annex 8) on the month’s income Board = max(table ISR, income × 35%)

The 10% is for independent professional services (art. 106). Assimilated fees live in Chapter I, with wages.

Educational estimate

No employment subsidy. Not SAT advice.