Payroll ISR: $10,000 withholds $729.02
The employer takes ISR each month from Anexo 8 (DOF 28 December 2025) and LISR article 96: bracket, fixed fee, percent on the excess. This page does not apply the employment subsidy.
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
| Lower limit | Upper limit | Fixed fee | Excess % |
|---|---|---|---|
| $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% |
Source: Anexo 8 RMF 2026, DOF 28 Dec 2025 (monthly provisional payments and wage withholding).
Example $10,000 (calculator default)
| Item | Amount |
|---|---|
| Taxable salary | $10,000.00 |
| Bracket lower limit | $7,168.52 |
| Excess | $2,831.48 |
| Fixed fee + 10.88% | $420.95 + $308.07 |
| Monthly ISR | $729.02 |
| IMSS worker quota | $237.50 |
| Estimated net | $9,033.48 |
| Effective ISR rate | 7.29% |
Salary scenarios (with IMSS worker quota)
| Monthly salary | ISR | IMSS | Estimated net |
|---|---|---|---|
| $8,000 | $511.42 | $190.00 | $7,298.58 |
| $10,000 | $729.02 | $237.50 | $9,033.48 |
| $15,000 | $1,402.82 | $373.46 | $13,223.72 |
| $20,000 | $2,383.65 | $512.21 | $17,104.14 |
| $30,000 | $4,519.65 | $789.71 | $24,690.64 |
ISR amounts come from Anexo 8; IMSS is the worker quota used by this calculator family (no employment subsidy or INFONAVIT).
FAQ
The monthly Anexo 8 RMF 2026 tariff (DOF 28 Dec 2025). On $10,000, ISR is $729.02 (10.88% bracket).
No. v1 shows only the Anexo 8 tariff and, if you tick the box, the IMSS worker quota. Employment subsidy is out of scope here (it appears on the full Mexico net-salary tool).
No. It is an educational estimate. Your payroll may include exemptions, INFONAVIT loan withholding or a different annual adjustment.