1. With the table identified, the first thing you will have to do is locate yourself in the income range you have monthly.
For example, a person who earns 30,000 pesos per month is in row VI of the table, which has a lower limit of 17,533.65 pesos; a fixed fee of 1,856.84, and a rate to be applied on the surplus of 21.36%.
2. From your income, in this case 30,000 pesos gross per month, the lower limit of your line is subtracted, that is, 17,533.65 pesos.
3. To that difference, which is 12,466.35 pesos, the rate on the surplus is applied, which is 21.36%, the result is 2,662.81 pesos and it is called marginal tax.
4. The sum of the marginal tax, plus the fixed fee, which is 1,856.84 pesos, is the amount that will be deducted from ISR in 2026, in this case 4,519.65 pesos, which corresponds to 15.06% of the gross income, which is 30,000 pesos per month. These same incomes paid a rate of 15.80% or 4,740 pesos each month in 2025.
Examples ISR 2026
Applying the formula and table, and various amounts of gross income, this would be paid as income tax in 2026.
It should be noted that, in each particular case, deductions may apply that serve to reduce the effective rate when the annual return is submitted.
Minimum wage without ISR
Although the first range of monthly income goes from 0.01 to 844.59 pesos, those who earn up to the minimum wage are not deducted from ISR, in view of the employment subsidy, explained the CCPM specialist.
Those who have gross income of up to 9,582.47 pesos per month, which is the equivalent of the minimum wage in Mexican territory with the exception of the border area, are exempt. While in the Free Zone of the Northern Border, those who earn less than 13,409.80 pesos will receive the subsidy, which is the equivalent of a monthly minimum wage in this area.
