Tax calculator: ISR and IVA for RESICO and the General Regime
Calculate your ISR and IVA with current SAT tables. Pick a regime, enter your income and get the monthly or annual tax.
RESICO tax calculator
Under RESICO, ISR does not come from the progressive table: the rate applies directly to the income you actually collected during the month, with no deductions and no lower limit to subtract. That is why the math is simple and the rate is far below the general regime.
Pick RESICO above, enter the income you collected for the month, and the calculator applies the rate for your bracket. IVA is computed separately, at the general 16% or 8% in the northern border zone.
RESICO ISR rate table 2026
Rates from Article 113-E of the Income Tax Law for individuals under RESICO, by monthly income collected:
| Monthly income up to | ISR rate |
|---|---|
| $25,000.00 | 1.00% |
| $50,000.00 | 1.10% |
| $83,333.33 | 1.50% |
| $208,333.33 | 2.00% |
| $3,500,000.00 | 2.50% |
The ceiling to stay in RESICO is $3,500,000.00 of annual income (the last row in the table). Above that, you move to the general regime.
RESICO withholding: the 1.25% a corporation withholds from you
When you invoice a corporation, that company withholds 1.25% of ISR on the payment amount before IVA (Art. 113-J of the Income Tax Law) and remits it to SAT on your behalf. It is not an extra tax: it is an advance you credit against your monthly ISR. The calculator shows that amount when you pick RESICO.
General Regime tax calculator
Under the general regime for individuals, ISR comes from the progressive table in Article 96 of the Income Tax Law: locate the taxable income in its bracket, subtract the lower limit, apply the bracket percentage to the excess, and add the fixed fee.
Unlike RESICO, here you can subtract authorized deductions before applying the table. The calculator starts from the amount you enter, so if you want the tax on your taxable base, enter the income already reduced by your deductions.
Monthly ISR table for the general regime (Art. 96 Income Tax Law)
| Lower limit | Upper limit | Fixed fee | % on excess |
|---|---|---|---|
| $0.01 | $746.04 | $0.00 | 1.92% |
| $746.05 | $6,332.05 | $14.32 | 6.40% |
| $6,332.06 | $11,128.01 | $371.83 | 10.88% |
| $11,128.02 | $12,935.82 | $893.63 | 16.00% |
| $12,935.83 | $15,487.71 | $1,182.88 | 17.92% |
| $15,487.72 | $31,236.49 | $1,640.18 | 21.36% |
| $31,236.50 | $49,233.00 | $5,004.12 | 23.52% |
| $49,233.01 | $93,993.90 | $9,236.89 | 30.00% |
| $93,993.91 | $125,325.20 | $22,665.17 | 32.00% |
| $125,325.21 | $375,975.61 | $32,691.18 | 34.00% |
| $375,975.62 | and above | $117,912.32 | 35.00% |
Corporations: 30% ISR
Corporations apply a flat 30% rate on taxable profit (Art. 9 of the Income Tax Law), with no progressive table. The calculator applies that 30% to the amount you enter.
What is RESICO and who can use it?
RESICO is Mexico's Simplified Trust Regime, in force since 2022. It is open to individuals with business, professional or leasing income whose annual income does not exceed $3,500,000.00. It is not available to shareholders or partners of a corporation, to foreign residents with a permanent establishment in Mexico, or to people earning salary-equivalent income.
How to calculate ISR and IVA together
These are two taxes with different bases and it pays not to mix them. ISR is charged on what you earn. IVA is passed on to the value of what you invoice and it is not yours: you collect it, credit the IVA you paid, and remit the difference to SAT. The calculator shows both on the same screen — ISR as an outflow and IVA as an amount to charge — so you do not confuse your money with the money you collect on SAT's behalf.
- ISR: on profit or income, depending on the regime.
- IVA: 16% general, 8% in the northern border zone.
- The IVA you collect does not count as income for ISR.
Sources: Articles 96, 113-E, 113-J and 9 of the Income Tax Law, and Annex 8 of the Tax Resolution.