Mexico vacation premium 2026: $15,000 → $1,500
The vacation premium is at least 25% of your salary for vacation days (LFT art. 80). SAT exempts up to 15 UMA in total; the rest can have ISR.
Direct calculator
Mexico vacation premium calculator
Salary of $15,000 monthly and 12 vacation days (first year):
- Daily salary: $500.00
- Gross premium: $1,500.00 (25% of $500 × 12)
- Fully exempt: $1,500 is under the $1,759.65 cap (15 UMA)
- Net: $1,500.00 (no ISR for typical salaries)
Formula
Premium = Daily salary × vacation days × 25%
Daily salary = monthly salary ÷ 30 ISR-exempt part = min(gross premium, 15 UMA)
Vacation days by year (LFT art. 76)
| Years worked | Days | Premium with a $500 daily wage |
|---|---|---|
| 1 | 12 | $1,500 |
| 2 | 14 | $1,750 |
| 3 | 16 | $2,000 |
| 4 | 18 | $2,250 |
| 5 | 20 | $2,500 |
| 6–10 | 22 | $2,750 |
| 11–15 | 24 | $3,000 |
| 16–20 | 26 | $3,250 |
| 21–25 | 28 | $3,500 |
| 26–30 | 30 | $3,750 |
| 31–35 | 32 | $4,000 |
| 36–40 | 34 | $4,250 |
2026 numeric examples
| Monthly salary | Years | Days | Gross premium | Exempt | Taxable | Est. net |
|---|---|---|---|---|---|---|
| $15,000 | 1 | 12 | $1,500.00 | $1,500.00 | $0.00 | $1,500.00 |
| $15,000 | 5 | 20 | $2,500.00 | $1,759.65 | $740.35 | gross − excess ISR |
| $30,000 | 1 | 12 | $3,000.00 | $1,759.65 | $1,240.35 | gross − excess ISR |
| $300,000 | 1 | 12 | $30,000.00 | $1,759.65 | $28,240.35 | gross − excess ISR |
ISR exemption cap (15 UMA, not × days)
| Item | 2026 UMA | Exempt cap |
|---|---|---|
| Vacation premium (Art. 93-XIV) | 15 | $1,759.65 |
| Aguinaldo (Art. 93-XIV) | 30 | $3,519.30 |
ISR-exempt portion
Art. 93 section XIV LISR exempts the vacation premium up to 15 UMA (a fixed cap, not per day). With the 2026 daily UMA of $117.31, the cap is $1,759.65 in total. The same article exempts aguinaldo up to 30 UMA.
- Premium ≤ $1,759.65 (e.g. $15,000/mo and 12 days = $1,500): 100% exempt
- Premium > $1,759.65: the excess is estimated with the Art. 96 monthly tariff
Frequently asked questions
At least 25% of salary for your vacation days. With a $500 daily wage and 12 days: $1,500.
Up to 15 UMA in total ($1,759.65 in 2026) is ISR-exempt. A $1,500 premium ($15,000 salary, 12 days) fits in full; at 20 days ($2,500) there is already a taxable excess.
Yes, it is mandatory for your entitled days. When leaving, you are paid the pending proportional part.
Use the art. 76 table: 14 at year two, 20 by year five, and +2 every 5 years from year six. With $15,000 and 5 years (20 days) the premium is $2,500.
Related calculators
- Mexico vacation pay: days + pay + premium together
- Mexico net salary 2026: ISR + IMSS + subsidy
- Aguinaldo Mexico: 15 days of aguinaldo
- Mexico ISR 2026: full monthly tariff