Personal income tax
Multiple simultaneous employers, foreign-paid salary and additional non-salary income can trigger annual filing. Check SAT's exceptions rather than using only the MXN 400,000 salary threshold.
Filing & deadlines
Use the 2025 annual-return microsite and verify payroll vouchers, personal deductions and withholding. The service requires RFC and password or e.firma as applicable.
Business and scope
Business, professional and platform income have separate guidance. RESICO annual-return relief depends on the applicable rules and should not be assumed for every individual.
Salary and take-home pay calculator
Mexico 2026 annual resident salary estimate: full-year private-sector IMSS employee with fixed monthly salary ≥ MXN 15,000 and at least one completed year of service on 1 January. Statutory leave entitlement, aguinaldo and vacation premium are calculated automatically.
Annual estimate · 2026
- Annual gross earnings
- MX$315,833.33
- Employee IMSS contributions
- MX$8,362.92
- Annual income tax
- MX$43,674.33
- Annual income after tax and payroll deductions
- MX$263,796.08
- Average per calendar month (annual net ÷ 12)
- MX$21,983.01
Calculation details
- December aguinaldo
- MX$12,500.00
- Vacation premium (ordinary leave salary already included)
- MX$3,333.33
- Exempt aguinaldo and vacation premium
- MX$5,278.95
- Tax deductions applied
- MX$0.00
- Taxable income after allowances
- MX$310,554.38
| Month | Annual gross earnings | Employee IMSS contributions |
|---|---|---|
| 2026-01 | MX$25,000.00 | MX$711.13 |
| 2026-02 | MX$25,000.00 | MX$640.89 |
| 2026-03 | MX$25,000.00 | MX$709.58 |
| 2026-04 | MX$25,000.00 | MX$686.68 |
| 2026-05 | MX$25,000.00 | MX$709.58 |
| 2026-06 | MX$25,000.00 | MX$687.62 |
| 2026-07 | MX$28,333.33 | MX$710.55 |
| 2026-08 | MX$25,000.00 | MX$710.55 |
| 2026-09 | MX$25,000.00 | MX$687.62 |
| 2026-10 | MX$25,000.00 | MX$710.55 |
| 2026-11 | MX$25,000.00 | MX$687.62 |
| 2026-12 | MX$37,500.00 | MX$710.55 |
Uses the official 2026 annual ISR tariff, not the 2025 return tariff published in the same annex. IMSS uses integrated daily salary, statutory benefits, actual calendar days, the February UMA change and the 25-UMA ceiling. Variable bonuses enter the following two-month contribution period; enter all variable pay from November–December 2025 for the opening period. Leave entitlement steps up in the anniversary month (assumed first day); vacation premium uses entitlement in its payment month. Annual tax exemptions are capped at 30 daily UMA for aguinaldo and 15 for vacation premium. Eligible personal deductions are capped at the lesser of 15% of gross income and five annual UMA. Social deductions are not subtracted from the ISR base. Excludes low-pay employment subsidy, other income, loans, profit sharing, special deductions and non-cash benefits. Net reflects annual settled ISR, while payroll withholding can differ.
Official basis and tool instructions
Official SAT annual-return portal and simulator access
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Servicio de Administración Tributaria (SAT) — Reference 1https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/
- Servicio de Administración Tributaria (SAT) — Reference 2https://wwwnp.sat.gob.mx/minisitio/DeclaracionAnual/Personas/quienes_deben_presentarla.html
- Servicio de Administración Tributaria (SAT) — Reference 3https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/requisitos.html
- Servicio de Administración Tributaria (SAT) — Reference 4https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/documentos/GuiaLlenado_ActividadesEmpresarialesProfesionales2025.pdf
Official sources
Sources checked 28 Oct 2026 · 2026 filing / 2025 income
- Servicio de Administración Tributaria (SAT) — Reference 1https://wwwnp.sat.gob.mx/minisitio/DeclaracionAnual/Personas/quienes_deben_presentarla.html
- Servicio de Administración Tributaria (SAT) — Reference 2https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/requisitos.html
- Servicio de Administración Tributaria (SAT) — Reference 3https://www.sat.gob.mx/minisitio/DeclaracionAnual/Personas/documentos/GuiaLlenado_ActividadesEmpresarialesProfesionales2025.pdf