Mexico ISR tax brackets 2026 (Anexo 8 tables)

The Mexico ISR tax brackets 2026 (ISR: Mexico's income tax, Impuesto Sobre la Renta) took effect on January 1 with an adjustment not seen since 2022. Cumulative inflation from November 2022 to November 2025 came to 13.21%. That triggered the mechanism in Article 152 of the Income Tax Law (LISR, Ley del Impuesto sobre la Renta), which requires updating the rate tables when inflation goes above 10%.

The result: the lower and upper limits of every bracket went up and the fixed amounts were recalculated, but the withholding (retención) percentages stay exactly the same. In practice, an employee with the same nominal salary pays less ISR in 2026 than in 2025, because their taxable income falls in a more favorable bracket.

Mexico ISR tax brackets 2026: monthly rate table (Article 96 LISR)

This is the most searched table and the one you need to calculate withholding on salaries and wages. It applies to the employee's monthly taxable income.

How to calculate monthly ISR in 2026

The 2026 ISR calculation follows exactly the same procedure as in previous years. What changed are the values in the table, not the mechanics.

Example with a monthly salary of $25,000 MXN

Say the employee's taxable income for the month is $25,000 MXN.

1. The income falls in the bracket from $17,533.65 to $35,362.83 MXN
2. Excess: $25,000 - $17,533.65 = $7,466.35 MXN
3. Marginal tax: $7,466.35 x 21.36% = $1,594.81 MXN
4. ISR incurred: $1,594.81 + $1,856.84 (fixed amount) = $3,451.65 MXN

With the ISR tables in force before the 2026 adjustment, the same $25,000 MXN salary fell in a bracket with lower limits. That produced a larger excess and therefore a higher ISR. The 13.21% inflation adjustment to every bracket's limits translates into a real reduction in the tax withheld for most salaried employees.

ISR tables 2026 by pay period

Not every employer runs payroll monthly. Anexo 8 also publishes daily, weekly, 10-day, and semi-monthly rate tables under Article 96 LISR and Article 175 of the Income Tax Law Regulations.

Each tab is a separate pay period. You only need the table that matches how often you run payroll.

Annual ISR rate table 2026 (Article 152 LISR)

The annual table is used for the annual tax return of individuals (personas físicas) and to calculate the tax for the year under Article 152. It also applies to the annual reconciliation employers make under Article 97.

What changed between the 2025 and 2026 ISR tables

The percentages didn't move a single point: the Mexico income tax rates 2026 still run from 1.92% to 35%. What changed are the limits of each bracket and the fixed amounts, both adjusted for the 13.21% cumulative inflation.

To size the impact, the following table compares the upper limits of the second bracket (where most salaried employees in Mexico fall):

The net effect is a real reduction in ISR for most taxpayers. An annual income of $300,000 MXN that used to sit deep inside the sixth bracket (21.36%) now lands closer to its edge, which shrinks the taxable excess and therefore the tax. The rates weren't cut. Inflation was eating into purchasing power, and the adjustment corrects for it.

2026 ISR rate table for rental income

Taxpayers with income from renting out real estate (Title IV, Chapter III, Article 116 LISR) use specific rate tables, depending on the period of their provisional payments.

Monthly rental income rate table

The monthly rental income rate table is identical to the Article 96 monthly table shown above. The SAT (Mexico's tax authority, Servicio de Administración Tributaria) publishes the two separately in Anexo 8, but the values match exactly.

Quarterly rental income rate table

2026 bimonthly RIF rate table (Article 111 LISR)

Taxpayers who remain in the RIF (Régimen de Incorporación Fiscal, a small-taxpayer regime closed to new taxpayers since 2022), under the transition rules of the 2021 decree, calculate a bimonthly (every two months) ISR with this table. If you already moved to RESICO (Régimen Simplificado de Confianza, Mexico's simplified tax regime for small taxpayers) or another tax regime (régimen fiscal, the SAT category a taxpayer is registered under, such as 601 or 626), this table doesn't apply to you.

2026 ISR withholding in the payroll CFDI

If you're building a system that issues payroll CFDIs (CFDI: Mexico's electronic invoice; payroll CFDI: the CFDI issued for each salary payment, type N), the 2026 ISR withholding calculation feeds the Deducciones node of the payroll complement (complement: complemento, an XML extension the SAT defines for specific operations) directly. The TipoDeduccion field with key 002 (ISR) must hold exactly the amount calculated with these tables.

A mistake I've seen in production more than once: systems that use the monthly table to calculate semi-monthly withholding. If your payroll is semi-monthly, use the semi-monthly table. Don't divide the monthly one by two. The results differ because the bracket limits aren't exactly proportional between periods.

Fiscalapi issues payroll CFDIs with the ISR withholding you calculate with these tables, and the API computes the payroll complement's totals. See the payroll documentation and the available SDKs to integrate payroll CFDI issuance with the correct 2026 ISR rate tables.

Common mistakes when calculating ISR in 2026

Frequently asked questions about the Mexico ISR tax brackets 2026

If you're integrating CFDI stamping (stamping: the certification by a SAT-authorized provider that makes a CFDI valid) with payroll calculations, the ISR tables 2026 are the main input for the withholding field. Fiscalapi offers SDKs for C#, Node.js, and Python to issue payroll CFDIs: you send the amounts, including the ISR you calculate, and the API computes the payroll complement's totals. You can try the flow in the test environment at no cost.