ISR 1.92–35% · IMSS employee ≈2.4–2.8% · UMA MX$117.31 daily (MX$42,794.64 annual) · SBC cap 25 × UMA (MX$1,069,866). Federal/nationwide employee withholding for tax year 1 Jan 2026 – 31 Dec 2026, with live ladders from the same engine as our Mexico salary calculator.
By Sammy S. · Founder · AuthorUpdated for 2026
ISR
1.92–35%
UMA daily
MX$117.31
UMA annual
MX$42,794.64
SBC cap
MX$1.07M
IMSS employee
≈2.4–2.8%
Tax year
2026
Mexico withholds two independent payroll charges from most salaried employees: ISR (Impuesto Sobre la Renta) under the Ley del Impuesto Sobre la Renta, and IMSS employee (obrera) contributions under the Ley del Seguro Social. Employers issue a CFDI de nómina each pay period showing percepciones, ISR, IMSS, and net pay.
ISR uses ingreso gravable — for a pure-salary worker that is usually gross salary. IMSS uses Salario Base de Cotización (SBC), which can include integrated benefits and is capped at 25 × UMA. IMSS is deducted from take-home but is not subtracted from the ISR base for payroll withholding.
Rates and thresholds on this hub come from SAT Anexo 8 RMF 2026 (DOF 28/12/2025), INEGI UMA 2026, and the same engine as our Mexico salary calculator. Figures are educational estimates — confirm against your CFDI and a contador.
A common mistake is treating IMSS as a pre-tax deduction for payroll ISR. SAT payroll withholding applies the annual (or monthly) tariff to ingreso gravable; IMSS is a separate statutory contribution. Mixing the bases understates or overstates nómina withholding.
When benefits, overtime, or commissions integrate into SBC, IMSS can rise even if cash “base salary” looks flat. Conversely, some Art. 93 exempt percepciones may reduce taxable ISR without changing every IMSS branch the same way.
For planning, model ISR and IMSS separately — the ladder below does exactly that for a pure-salary employee with no aguinaldo or PTU in the period.
The UMA (Unidad de Medida y Actualización) is Mexico’s inflation-linked reference unit. For 2026 it is MX$117.31 per day (INEGI). Many exemptions and ceilings — IMSS SBC cap, aguinaldo ISR exemption, PTU exemption — are expressed as multiples of UMA.
Aguinaldo is at least 15 days’ salary (LFT), generally paid by 20 December. The first ~30 × UMA daily is ISR-exempt; the excess is taxable. PTU (profit sharing) has a smaller exemption (~15 × UMA daily) and different SBC integration rules.
Our standard Tax Insights ladder excludes aguinaldo and PTU so salary bands stay comparable. Real December / May cash flows can look very different once those payments and exemptions apply.
Most employees see ISR and IMSS only on the paycheck. The declaración anual (typically due by 30 April for the prior calendar year) is where many Art. 151 personal deductions — medical expenses, mortgage interest, education, authorized donations — may reduce final tax.
If you only have salary income and withholding already matches the tariff, you may not need to file — but multiple employers, foreign income, large deductible expenses, or self-employment income change that. Confirm on sat.gob.mx.
Tax Insights shows payroll-style take-home. Use the calculator for bonuses and optional inputs; use a contador for annual filing strategy.
ISR and IMSS employee cuotas are nationwide — living in CDMX, Jalisco, or Nuevo León does not change the federal ISR tariff for the same ingreso gravable.
States may levy impuesto sobre nóminas (ISN) on employers. That cost is not deducted from the employee sueldo neto examples here. Employer IMSS and INFONAVIT contributions are also excluded.
Cost of living still varies sharply by city. Use Tax Insights for tax math, and relocation / COL tools for housing and lifestyle context.
Same order of operations as the Mexico salary calculator methodology — ISR on ingreso gravable, IMSS on capped SBC, then net pay.
1.Start with ingreso gravable
For a standard salaried employee with no extra-legal benefits or exempt percepciones (Art. 93 LISR), your gross annual salary is the ISR base. IMSS uses a separate SBC base.
2.Calculate IMSS employee contributions
Five employee branches per Ley del Seguro Social: E&M Especie 0.40% on excess above 3 × UMA, E&M Dinero 0.25%, Gastos Médicos Pensionados 0.375%, Invalidez y Vida 0.625%, and CEyV 1.125%. IMSS is deducted from take-home but is NOT subtracted from the ISR base.
3.Apply ISR tariff (Art. 96 LISR)
ISR is calculated on gross ingreso gravable using the annual tariff from SAT Anexo 8 RMF 2026 (DOF 28/12/2025). We find your bracket, apply the marginal rate to income above the lower limit, and add the cuota fija.
4.Compute sueldo neto
ISR and IMSS are independent payroll withholdings. This matches monthly nómina withholding multiplied by 12 for a pure-salary employee with no aguinaldo or PTU in the calculation period.
Pure-salary employee, tax year 2026, no aguinaldo or PTU in the period. Live engine output:
Gross
$300,000
ISR
$41,420
IMSS
$7,811
Sueldo neto
$258,580
≈ $21,548/month net · effective rate 13.8% · Run your own numbers
| Constant | Value | Source |
|---|---|---|
| UMA daily (2026) | MX$117.31 | INEGI |
| UMA annual (2026) | MX$42,794.64 | INEGI |
| SBC cap (25 × UMA) | MX$1,069,866 | Ley del Seguro Social |
| 3 × UMA threshold (E&M Especie) | MX$128,384 | Art. 106 LSS |
| ISR brackets | 11 progressive rates (1.92%–35%) | SAT Anexo 8 RMF 2026 |
| Aguinaldo ISR exemption | 30 × UMA daily (≈ MX$3,519) | Art. 93 LISR |
| PTU ISR exemption | 15 × UMA daily (≈ MX$1,760) | Art. 93 LISR |
Employee (obrera) rates on Salario Base de Cotización. SBC is capped at 25 × UMA annual ($1,069,866).
| Branch | Rate | Base |
|---|---|---|
| E&M Especie (excess above 3 × UMA) | 0.40% | SBC − 3 × UMA (~MX$128,384) |
| E&M Dinero | 0.25% | SBC (capped) |
| Gastos médicos pensionados | 0.375% | SBC (capped) |
| Invalidez y vida | 0.625% | SBC (capped) |
| Cesantía y vejez (CEyV) | 1.125% | SBC (capped) |
Keeping the ladder comparable means omitting items that belong in a full nómina or declaración model:
Short definitions aligned with SAT / IMSS terminology used on this hub and the calculator.
Salario bruto is your total pay before any deductions — the figure in your employment contract. On your CFDI de nómina it appears as percepciones totales. All ISR calculations for payroll withholding (Art. 96 LISR) start from ingreso gravable, which for a standard salaried employee equals salario bruto.
Sueldo neto is what you actually receive after ISR (income tax) and IMSS employee contributions are deducted. Formula: salario bruto − ISR retenido − cuotas IMSS obrero. Use the salary table above to see sueldo neto at common income levels for 2026.
ISR is Mexico's federal income tax, administered by SAT under the Ley del Impuesto Sobre la Renta (LISR). For employees, employers withhold ISR monthly using the progressive tariff in Anexo 8 RMF 2026 (Art. 96 LISR). Rates range from 1.92% to 35% depending on annual ingreso gravable.
IMSS is Mexico's mandatory social security system covering medical care, disability, life insurance, and retirement. Employee (obrera) contributions total approximately 2.375–2.775% of the Salario Base de Cotización (SBC), split across five branches defined in the Ley del Seguro Social. IMSS is deducted from your paycheck but is calculated on a separate base from ISR.
The SBC is the salary base used to calculate IMSS contributions — it may differ from your cash salary because certain benefits integrate into it. In 2026 the SBC is capped at 25 × UMA daily (MX$2,932.75/day, or MX$1,069,866/year). ISR is never calculated on SBC; it uses ingreso gravable instead.
The UMA is Mexico's official economic reference unit published annually by INEGI (effective 1 February). For 2026: MX$117.31/day · MX$3,566.22/month · MX$42,794.64/year. It sets the IMSS SBC ceiling (25 × UMA), ISR exemptions for aguinaldo (30 UMA) and PTU (15 UMA), and many other tax thresholds.
Ingreso gravable is the income subject to ISR withholding under Art. 96 LISR. For a standard employee with only salary income, it equals gross pay (percepciones gravadas). Exempt percepciones under Art. 93 LISR — such as the non-taxable portion of aguinaldo — are excluded. IMSS is not subtracted from ingreso gravable for payroll ISR.
Each row in the Anexo 8 ISR tariff includes a cuota fija — a fixed peso amount you pay before the marginal rate is applied to income above the límite inferior. For example, in the 21.36% bracket (MX$210,404–$424,354), the cuota fija is MX$22,282.14 plus 21.36% on the excess above MX$210,403.70.
Aguinaldo is a mandatory year-end bonus of at least 15 days' salary (Art. 87 Ley Federal del Trabajo), paid by 20 December. The first 30 × UMA daily (≈ MX$3,519 in 2026) is ISR-exempt under Art. 93 LISR. The proportional daily value integrates into your IMSS SBC.
PTU is mandatory profit-sharing — employees receive 10% of the company's taxable profit, distributed by 31 May (Arts. 117–131 LFT). The first 15 × UMA daily (≈ MX$1,760 in 2026) is ISR-exempt. Unlike aguinaldo, PTU does not integrate into the IMSS SBC.
CFDI (Comprobante Fiscal Digital por Internet) de Nómina is the legally required digital payslip your employer must issue each pay period. It shows percepciones (gross), deducciones (ISR + IMSS), and net pay. You need it for credit applications, visa processes, and tax records.
Under Art. 97 LISR, employers perform an annual ISR reconciliation (ajuste anual or liquidación anual) by December. This corrects any over- or under-withholding during the year. Salaried workers with a single employer generally do not need to file a separate declaración anual unless they had multiple employers or other income.
SAT is Mexico's federal tax authority. It publishes the Resolución Miscelánea Fiscal (RMF) each year, including Anexo 8 — the ISR tariff tables used for payroll withholding. All ISR rates in this calculator come from SAT's official RMF 2026 publication (DOF 28/12/2025).
Subsidio al empleo is a monthly ISR credit for low-income workers earning up to approximately MX$11,492.66/month in 2026. It reduces or eliminates ISR for workers in the lowest brackets. This calculator models standard salary withholding without subsidio unless explicitly configured.
The RMF is SAT's annual compendium of tax rules and tables. Anexo 8 of RMF 2026 contains the ISR tariff used for Art. 96 payroll withholding and Art. 152 annual declaration. It was published in the Diario Oficial de la Federación on 28 December 2025.
Single pure-salary employee — ISR + IMSS only (no aguinaldo or PTU in the period).
Mexico @ MX$300,000
$258,580
ISR $41,420 · IMSS $7,811 · 16.4% effective
Mexico @ MX$1,000,000
$775,167
ISR $224,833 · IMSS $27,236 · 25.2% effective
Single employee, pure salary (aguinaldo and PTU omitted from standard ladder). Effective % is (ISR + IMSS) ÷ gross.
| Gross | ISR | IMSS | Take-home | Eff. % |
|---|---|---|---|---|
| $150,000 | $12,012 | $3,649 | $137,988 | 10.4% |
| $250,000 | $30,740 | $6,424 | $219,260 | 14.9% |
| $300,000 | $41,420 | $7,811 | $258,580 | 16.4% |
| $500,000 | $85,774 | $13,361 | $414,226 | 19.8% |
| $750,000 | $149,833 | $20,299 | $600,167 | 22.7% |
| $1,000,000 | $224,833 | $27,236 | $775,167 | 25.2% |
| $1,500,000 | $379,294 | $29,175 | $1,120,706 | 27.2% |
SAT Anexo 8 RMF 2026 annual tariff — cuota fija plus marginal rate on income above each lower limit.
| Rate | Range |
|---|---|
| 1.92% | Up to MX$10,135 |
| 6.40% | MX$10,135 – MX$86,022 |
| 10.88% | MX$86,022 – MX$151,176 |
| 16.00% | MX$151,176 – MX$175,736 |
| 17.92% | MX$175,736 – MX$210,404 |
| 21.36% | MX$210,404 – MX$424,354 |
| 23.52% | MX$424,354 – MX$668,840 |
| 30.00% | MX$668,840 – MX$1,276,926 |
| 32.00% | MX$1,276,926 – MX$1,702,568 |
| 34.00% | MX$1,702,568 – MX$5,107,704 |
| 35.00% | Above MX$5,107,704 |
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