Sueldo Neto

ISR and IMSS in Mexico in 2026

The monthly income tax tariff and social security contributions taken from your pay, in plain language.

Official source   Confirm on the official site

2026 values

Daily UMAMX$117.31Official source
Monthly UMAMX$3,566.22Official source
General minimum wage (daily)MX$315.04Official source
Northern border minimum wage (daily)MX$440.87Official source
Employment subsidy (monthly)MX$535.65, for income up to MX$11,492.66Confirm on the official site

2026 monthly ISR tariff (salaries)

Up to MX$844.601.92% of the excessOfficial source
MX$844.60 to MX$7,168.52MX$16.22 + 6.4% of the excessOfficial source
MX$7,168.52 to MX$12,598.03MX$420.95 + 10.88% of the excessOfficial source
MX$12,598.03 to MX$14,644.65MX$1,011.68 + 16% of the excessOfficial source
MX$14,644.65 to MX$17,533.65MX$1,339.14 + 17.92% of the excessOfficial source
MX$17,533.65 to MX$35,362.84MX$1,856.84 + 21.36% of the excessOfficial source
MX$35,362.84 to MX$55,736.69MX$5,665.16 + 23.52% of the excessOfficial source
MX$55,736.69 to MX$106,410.51MX$10,457.09 + 30% of the excessOfficial source
MX$106,410.51 to MX$141,880.67MX$25,659.23 + 32% of the excessOfficial source
MX$141,880.67 to MX$425,642MX$37,009.69 + 34% of the excessOfficial source
Above MX$425,642MX$133,488.54 + 35% of the excessOfficial source

IMSS employee contributions

Sickness and maternity: extra contribution0.4% on the part above 3 UMAConfirm on the official siteSource
Cash benefits0.25%Confirm on the official site
Pensioners' medical expenses0.38%Confirm on the official site
Disability and life0.63%Confirm on the official site
Old-age unemployment and retirement1.13%Confirm on the official site

Sources

FAQ

What is the contribution base salary?

The daily wage plus the proportional part of benefits (year-end bonus, vacation and vacation premium). With statutory benefits the minimum factor is 1.05.