Mexico payroll ISR: gross vs net
Mexican employers withhold ISR on wages each month. The 2026 tariff is in Anexo 8 of the Miscellaneous Tax Resolution (DOF 28 December 2025). LISR article 96 applies: find the bracket, add the fixed fee, then the percent on the excess over the lower limit.
On $10,000 a month, 2026 tariff ISR is $729.02. Minus the IMSS worker quota ($237.50), estimated net pay is $9,033.48. This page does not apply the employment subsidy.
This is not a SAT withholding certificate. It omits employment subsidy, exempt fringe benefits, INFONAVIT loan withholding and the annual adjustment.
How it is calculated
ISR = bracket fixed fee + (taxable income − lower limit) × excess rate
The table is the official monthly Anexo 8 RMF 2026 schedule (same figures as the Spanish page).
Example $10,000
| Item | Amount | |---|---| | Lower limit | $7,168.52 | | Excess | $2,831.48 | | ISR | $420.95 + $2,831.48 × 10.88% = $729.02 |