Sueldo Neto

RESICO for individuals

If you work for yourself, RESICO is the cheapest way to pay ISR. Here are the rates, the limit and what to know.

Official source   Confirm on the official site

Monthly ISR rates under RESICO (on income collected)

Up to MX$25,0001%Confirm on the official siteSource
MX$25,000 to MX$50,0001.1%Confirm on the official site
MX$50,000 to MX$83,333.331.5%Confirm on the official site
MX$83,333.33 to MX$208,333.332%Confirm on the official site
MX$208,333.33 to MX$3,500,0002.5%Confirm on the official site

Basic rules

Annual income limitMX$3,500,000Confirm on the official siteSource
Paymentmonthly, by the 17th of the following monthConfirm on the official site

Sources

FAQ

What if I go over the 3.5 million limit?

You leave RESICO and move to the general individuals regime the following year.

Changes spotted on official sites

Official pages are checked automatically. When one changes, an entry appears here. Open the source and read the details.

No changes recorded yet.