Mexico Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Mexico calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| MXN 600,000 a yearEmployee tax profile: Resident employee with one employer and twelve equal monthly payments; Annual statutory employee contributions: 60000; Annual taxable salary: 540000 | MXN 444,818.12 | MXN 444,818.12 | Matches |
Official sources and monitoring
3 official sources. 0 were checked automatically in the last three weeks. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Annex 8 of the 2026 Miscellaneous Tax Resolution - annual ISR tariffMexico Tax Administration Service | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Employee social-security informationMexican Social Security Institute | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Decree updating the employment subsidy for 2026Official Gazette of the Federation | 2026-10-20 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version MX-2026-v2, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- The official 2026 annual ISR tariff is applied to the annual taxable employment income supplied by payroll.
- The employee receives twelve equal monthly payments from one employer.
- The annual employment subsidy combines the special January 2026 percentage with the February to December 2026 percentage and is non-refundable.
- Actual employee IMSS and other statutory deductions are entered from payroll.
Coverage & limitations
Rule version MX-2026-v2 · Tax year 2026. See sources, monitoring and verification status.
- Irregular pay, bonuses, multiple employers and part-year work can change monthly subsidy eligibility and are excluded.
- State payroll taxes are generally employer charges and are not included.
- The calculator covers the named profile only and rejects unsupported profiles.
- Independent professional verification pending.