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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.

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Results

Net deposit

MX$9,533.33

ISR withheld

MX$1,000.00

ISR rate

10%

VAT charged

MX$1,600.00

VAT withheld (2/3)

MX$1,066.67

Invoice total

MX$11,600.00

Educational estimate using LISR arts. 106 (10%), 107 (20%) and 156 (25%), 16% VAT and 2/3 VAT withholding. Does not cover RESICO (1.25%) or fees assimilated to wages. Not SAT advice.

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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.

RESICO: $25,000 → $250 (1%; $30k = $330)

On $25,000 collected in the month you pay $250 (1%). On $30,000 you pay $330 (1.10%). LISR 113-E; not payroll ISR or SAT advice.

Mexico ISR: $15,000 → $1,402.82/mo (9.35%; $9k = $84.57)

$15,000 a month is $1,402.82 ISR (9.35% effective). At $9,000 with subsidy, $84.57. Art. 96 LISR 2026 tariff. Not a SAT certificate.

Mexico professional-fee withholding 2026

When you invoice professional services to a Mexican company, that legal entity withholds 10% ISR on the subtotal, with no deduction (LISR art. 106). This is not RESICO and not fees assimilated to wages.

Quick answer

Fees of $10,000 to a company:

  • ISR withheld: $1,000.00 (10%)
  • If you also transfer 16% VAT: VAT $1,600 and 2/3 withholding = $1,066.67
  • Net deposit: $9,533.33

Formula

Fee withholding

ISR = fees × 10% (art. 106) · 20% (art. 107) · 25% (art. 156) VAT = fees × 16% VAT withheld = VAT × 2/3 Net = fees + VAT − ISR − VAT withheld

Official 2026 rates

CaseSourceRateOn $10,000
Professional services to a companyLISR 10610%$1,000
Sporadic incomeLISR 10720%$2,000
Non-residentLISR 15625%$2,500
VAT + company withholdingLIVA 1 and 1-A16% and 2/3$1,600 / $1,066.67

No. RESICO withholds 1.25% (LISR 113-J). The 10% here is Chapter II professional services.

Educational estimate

Not SAT advice. Check your regime, CFDI and whether the client is a company or an individual.