Calculadora RESICO 2026: ISR mensual de personas físicas y retención del 1.25%
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.In RESICO an individual pays ISR on the income actually collected, without IVA and with no deductions, at a single rate set by the monthly total: 1% up to 25,000 pesos, 1.10% up to 50,000, 1.50% up to 83,333.33, 2% up to 208,333.33 and 2.50% above. On 40,000 pesos that is 440 pesos, less what companies withheld.
2026 · Rates and rules read from Ley del ISR, arts. 113-E, 113-F and 113-J (Cámara de Diputados text to DOF 12-11-2021, on gob.mx) on 20 Oct 2026; they may have changed since.
Enter the income collected in the month.
Enter the part paid by companies.
Read the ISR to pay.
The Régimen Simplificado de Confianza (RESICO) lets individuals with business, professional or rental income of up to 3,500,000 pesos a year pay income tax on what they collect, at a low rate and with no deductions. This calculator works out the monthly payment and the annual return.
Who cannot use it. Partners or shareholders of companies, residents abroad with a permanent establishment, people with income under preferential tax regimes and some income treated like salary, as article 113-E lists. Salary or interest income can sit alongside RESICO only while the total stays within the limit.
The source. The law as published on gob.mx with reforms to 12 November 2021, read on 20 October 2026; the SAT and DOF sites did not answer that day, so later changes could not be checked. The figures are estimates, not tax advice. Everything runs in your browser.
The rest of the article, and all 6 questions about Mexico RESICO ISR Calculator (Personas Físicas), are on the Mexico RESICO ISR Calculator (Personas Físicas) page.
Add up the income actually collected in the month, without IVA, and multiply it by the single rate of the monthly table: 1% up to 25,000 pesos, 1.10% up to 50,000, 1.50% up to 83,333.33, 2% up to 208,333.33 and 2.50% above. Then subtract the 1.25% that companies withheld.
The rate is set by the total and applied to all of it, not only to the part above a limit. Collecting 25,000 pesos in a month gives 250 pesos of ISR at 1%; collecting 25,000.01 moves the whole amount to 1.10%, which is 275 pesos.
A company (persona moral) that pays a RESICO individual for services, goods or rent withholds 1.25% of the payment before IVA, under article 113-J, and gives a CFDI showing it. On 20,000 pesos that is 250 pesos, credited against the monthly payment.
In April the year's income collected is multiplied by the annual table's rate, from 1% up to 300,000 pesos to 2.50% up to 3,500,000. The monthly payments and the 1.25% withholdings are subtracted, which can leave tax to pay or a balance in favour.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Mexico RESICO ISR Calculator (Personas Físicas) and anybody who knows can answer. No account needed.
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