Mexico Net Salary Calculator 2026 (ISR, IMSS & Employment Subsidy)
An offer of $15,000 does not mean $15,000 hits your account. Your net salary in Mexico subtracts income tax under the 2026 monthly tariff, the worker IMSS quota, and payroll deductions. This guide walks through real examples.
Direct calculator
With a gross salary of $15,000 a month:
- Worker IMSS quota (2.44%): $366.00
- Monthly ISR: $1,337.44 (no subsidy: it applies above $11,492.66)
- Estimated net salary: $13,296.56 a month (≈ $159,558.72 a year)
- Effective deduction rate: 11.36%
Formula
Net = Gross − IMSS quota − ISR (minus employment subsidy) − other deductions
ISR = fixed fee + (taxable base − lower limit) × bracket rate Taxable base = Gross − IMSS quota
Step 1: subtract the IMSS worker quota
Employees contribute to IMSS on the base salary. The practical reference is 2.44% (medical, cash benefits, disability and life, and retirement with the 3-UMA excess):
IMSS = Gross × 0.0244
Example: $15,000 × 2.44% = $366.00
Step 2: apply the 2026 monthly ISR tariff
The Art. 96 LISR tariff (Annex 8 RMF, DOF Dec 28, 2025) has 11 brackets:
| 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% |
With a base of $14,634 (gross $15,000 − IMSS $366): it falls in the $12,598.03–$14,644.64 range → $1,011.68 + (($14,634 − $12,598.03) × 16%) = $1,337.44.
Step 3: apply the 2026 employment subsidy
If your monthly income does not exceed $11,492.66, your employer applies the $535.65 employment subsidy (DOF Dec 31, 2025) as an advance credit against the tax:
ISR payable = max(ISR − $535.65, 0) (when gross ≤ $11,492.66)
Example with $9,000 gross: base $8,780.40 → ISR $596.32 − subsidy $535.65 = $60.67 payable. Many minimum-wage workers end up with $0 ISR.
Examples at different salaries
| Gross monthly | IMSS (2.44%) | ISR payable | Estimated net | |---|---|---|---| | $7,000 | $170.80 | $0.00 | $6,829.20 | | $9,000 | $219.60 | $60.67 | $8,719.73 | | $15,000 | $366.00 | $1,337.44 | $13,296.56 | | $25,000 | $610.00 | $3,321.36 | $21,068.64 | | $40,000 | $976.00 | $6,526.26 | $32,497.74 |
Low salaries withhold little or no income tax thanks to the subsidy; the burden concentrates above $17,500, where the marginal rate rises to 21.36%.
Frequently asked questions
Income tax under the monthly tariff (Art. 96 LISR), the worker IMSS quota (~2.44% reference), and extras like Infonavit or alimony. At $15,000 gross, the estimated net is $13,296.56.
Workers earning up to $11,492.66 a month: the employer applies $535.65 as a credit. At $9,000 gross, the subsidy cuts ISR from $596.32 to $60.67.
The tariff starts at 1.92% from the first peso, but the employment subsidy brings many low wages to $0 ISR. The tax becomes noticeable above ~$11,500 a month.
Yes. We use 2.44% as a reference. Adjust it if your payslip shows a different rate (it depends on history and the 3-UMA excess).
No. This calculator estimates the monthly net. Use the Mexico aguinaldo calculator and the Mexico vacation calculator for benefits.
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