Mexico net salary calculator (sueldo neto) 2026

How take-home pay is worked out in Mexico

Your employer withholds two things from a monthly salary: ISR (income tax) and the employee share of IMSS (social security). ISR uses the monthly tariff of article 96 of the income tax law (LISR), published for 2026 in Anexo 8 of the RMF: a fixed fee plus a marginal rate on the part of your income above the bracket's lower limit.

In 2026 the employment subsidy is 15.02% of the monthly UMA (about $535.6) for salaries up to $11,492.66. It is credited against ISR only, so it can bring ISR to zero but is never paid out in cash. People who earn only the minimum wage pay no ISR at all.

Worked example

Salary of $20,000 a month in the general zone, first year of service:

• ISR $2,383.65 (no subsidy at this level)
• IMSS $547.34
• Take-home pay $17,069.01, an effective deduction rate of 14.65%

IMSS is based on the integrated daily salary, which includes the minimum aguinaldo and vacation premium, so it rises slightly with seniority as vacation days grow.

ISR = fixed fee + (income − lower limit) × rate, with the 2026 monthly tariff (RMF Anexo 8). Subsidy = 15.02% of the monthly UMA when the salary is at most $11,492.66, credited only against ISR. IMSS = 2.375% of the contribution base (capped at 25 UMA) over 30.4 days, plus 0.4% on the part of the base above 3 UMA. Minimum-wage earners have no ISR (LISR art. 96).