Mexico ISR 2026: $15,000 → $1,402.82 per month
Income tax in Mexico uses a progressive table: each peso falls into a bracket with its own rate. 2026 monthly tariff of Art. 96 LISR, the employment subsidy, and why the effective rate is lower than the marginal rate.
Direct calculator
With a taxable base of $15,000 monthly:
- Falls in the $14,644.65–$17,533.64 bracket (17.92%)
- ISR = $1,339.14 + (($15,000 − $14,644.65) × 17.92%) = $1,402.82
- Effective rate: 9.35% (not 17.92%) · estimated annual $16,833.84
2026 numeric examples
| Monthly taxable base | Gross ISR | Subsidy | ISR due | Effective rate |
|---|---|---|---|---|
| $5,000 | $282.17 | $535.65 | $0.00 | 0% |
| $9,000 | $620.22 | $535.65 | $84.57 | 0.94% |
| $10,000 | $729.02 | $535.65 | $193.37 | 1.93% |
| $12,000 | $946.62 | $0.00 | $946.62 | 7.89% |
| $15,000 | $1,402.82 | $0.00 | $1,402.82 | 9.35% |
| $20,000 | $2,383.65 | $0.00 | $2,383.65 | 11.92% |
Full 2026 monthly tariff (Annex 8 RMF)
Published in the DOF on Dec 28, 2025. Eleven brackets from 1.92% to 35%:
| Lower limit | Upper limit | Fixed fee | Rate on surplus |
|---|---|---|---|
| $0.01 | $844.59 | $0.00 | 1.92% |
| $844.60 | $7,168.51 | $16.22 | 6.40% |
| $7,168.52 | $12,598.02 | $420.95 | 10.88% |
| $12,598.03 | $14,644.64 | $1,011.68 | 16.00% |
| $14,644.65 | $17,533.64 | $1,339.14 | 17.92% |
| $17,533.65 | $35,362.83 | $1,856.84 | 21.36% |
| $35,362.84 | $55,736.68 | $5,665.16 | 23.52% |
| $55,736.69 | $106,410.50 | $10,457.09 | 30.00% |
| $106,410.51 | $141,880.66 | $25,659.23 | 32.00% |
| $141,880.67 | $425,641.99 | $37,009.69 | 34.00% |
| $425,642.00 | And above | $133,488.54 | 35.00% |
Formula
ISR = Fixed fee + (Taxable base − Lower limit) × Bracket rate
Taxable base ≠ gross salary. It is income after authorized personal deductions (medical, funeral, mortgage interest, up to 5 annual UMA combined). With no deductions, approximate with gross minus your IMSS quota.
Employment subsidy 2026
If monthly income does not exceed $11,492.66, the employer applies $535.65 as a credit against ISR (DOF Dec 31, 2025):
| Base | Gross ISR | $535.65 subsidy | Result |
|---|---|---|---|
| $5,000 | $282.17 | Yes (≤ $11,492.66) | ISR due $0 |
| $9,000 | $620.22 | Yes | $84.57 due |
| $12,000 | $946.62 | No (> cap) | $946.62 due |
Marginal vs effective rate
- Marginal: the % of your bracket: what you pay on the next peso.
- Effective: total ISR ÷ income. Always lower because early pesos are taxed at lower rates.
Example at $15,000: marginal 17.92%, effective 9.35%. Crossing a bracket does not “take money away”; only the additional pesos pay the higher rate.
FAQ
The 2026 monthly tariff of Art. 96 LISR with 11 brackets from 1.92% to 35%. Verified example: base $15,000 → ISR $1,402.82.
Taxable base subtracts authorized personal deductions. With no deductions, use gross minus your IMSS quota as an approximation.
Workers earning up to $11,492.66 a month: $535.65 monthly credit. At $9,000, ISR due is $84.57.
This is a monthly estimate. The annual return uses the annual tariff and full-year income. $15,000/mo ≈ $16,833.84/yr of ISR.
Use the Mexico net salary calculator, which combines IMSS, ISR, and subsidy in one step.
Related calculators
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- Mexico UMA: deduction caps
- Mexico minimum wage 2026: general and northern border
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