RESICO income tax: a flat rate on collections
Mexico’s Simplified Trust Regime (individuals) charges income tax on CFDI actually collected, excluding VAT and without deductions. The month’s rate applies to the whole amount — brackets are not stacked.
On $25,000 collected in the month you pay $250.00 (1.00%). On $30,000 you pay $330.00 (1.10%).
This is not LISR article 96. Salaried workers should use the payroll ISR calculator.
Monthly table (LISR art. 113-E)
| Month’s income (ex-VAT) | Rate | Example |
|---|---|---|
| Up to $25,000.00 | 1.00% | $25,000 → $250.00 |
| Up to $50,000.00 | 1.10% | $30,000 → $330.00 |
| Up to $83,333.33 | 1.50% | $50,000.01 → $750.00 |
| Up to $208,333.33 | 2.00% | $100,000 → $2,000.00 |
| Up to $3,500,000.00 | 2.50% | $208,333.34 → $5,208.33 |
Source: Cámara de Diputados, LISR arts. 113-E, 113-F and 113-J (LeyesBiblio PDF; extract in the repo).
ISR = collected_income_ex_VAT × bracket_rate
1.25% withholding (art. 113-J)
If you invoice a legal entity, it withholds 1.25% and remits by the 17th. On $30,000: withheld $375.00, ISR $330.00, tax due $0, credit $45.00 toward the annual return.
$3,500,000 cap
If activity income exceeds $3,500,000 at any point in the year, you leave RESICO from the following month (art. 113-E).
Related
No. Article 113-E applies the rate to total collections with no deductions. The low rate replaces general-regime deductions.
No. VAT is filed separately. This tool only estimates RESICO income tax.