Calculate ISR (Impuesto Sobre la Renta) with official SAT tax rates and brackets
Enter your income for accurate 2025 Mexican ISR tax calculations
See how Mexican ISR (Impuesto Sobre la Renta) applies to different income levels
Mexico has a progressive income tax system (ISR) with rates ranging from 1.92% to 35%. The tax brackets are structured so that higher income earners pay higher rates. The top rate of 35% applies to annual income exceeding approximately MXN 3.8 million. The 2025 rates remain unchanged from 2024, as per Article 152 of the Income Tax Law.
The tax filing deadline in Mexico for individuals (personas físicas) is April 30, 2025, for the 2024 tax year. Businesses (personas morales) must file by March 31, 2025. Late filing can result in fines ranging from MXN $1,800 to $35,000. You can file your declaración anual online through the SAT website.
ISR (Impuesto Sobre la Renta) is Mexico's income tax applied to both individuals and companies. For individuals, ISR rates range from 1.92% to 35% based on income brackets defined in Annex 8 of the Miscellaneous Tax Resolution (Resolución Miscelánea Fiscal). The tax is administered by SAT (Servicio de Administración Tributaria), Mexico's tax authority.
Yes, Mexican taxpayers can claim deductions for medical expenses (up to 10% of income or MXN 20,000 for optical and dental), education expenses (tuition fees for dependents), mortgage interest on primary residence, retirement savings contributions (AFORE), charitable donations (up to 7% of income), and professional fees. All deductions must be supported with valid CFDI (electronic invoices) issued by SAT-authorized providers.
Monthly ISR is withheld from your paycheck by your employer throughout the year using monthly tax tables. Annual ISR is calculated when you file your declaración anual (annual return) by April 30. The annual return reconciles all income, deductions, and withholdings to determine if you owe additional tax or receive a refund from SAT. Filing is mandatory for income above MXN 400,000 or if you have multiple income sources.
Yes, tax residents of Mexico (those present more than 183 days in a calendar year or have their center of vital interests in Mexico) pay income tax on worldwide income. Non-residents pay tax only on Mexico-sourced income. Foreign residents must obtain an RFC (Registro Federal de Contribuyentes - tax ID) from SAT and file annual tax returns. Double taxation treaties may provide relief for income taxed in both countries.
See how Mexico's tax system compares to other Latin American and North American countries
Data Source: SAT (Servicio de Administración Tributaria)
Verified for 2025 tax year • Based on Annex 8 of 2025 Miscellaneous Tax Resolution • Last updated: November 2025
This calculator provides estimates based on official SAT rates and tables. For personalized tax advice, consult a certified Mexican accountant (contador público) or tax advisor familiar with Mexican tax law.