Recibo de honorarios: 16% IVA, 10% ISR and 2/3 of the IVA withheld, or the fee for a net
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.On a fee of 10,000 pesos invoiced to a company in Mexico, the invoice adds 1,600 pesos of IVA, and the company withholds 1,000 pesos of ISR (10%) and 1,066.67 pesos of IVA (two thirds), so the professional receives 9,533.33 pesos. Under RESICO the ISR withheld falls to 1.25%, 125 pesos.
2026 · Rates and rules read from the sources listed on this page (the earliest on 20 Oct 2026); they may have changed since.
Choose whether you type the fee or the net amount you want to receive.
Type the amount, or tap one of the example fees.
Choose your regime (general or RESICO) and whether the client is a company or a person.
Read the IVA, the ISR and IVA withheld, and what you receive.
This calculator works out a Mexican fee invoice (recibo de honorarios) line by line: the 16% IVA, the income tax and IVA that a company client withholds, and what the professional actually receives. It also works backwards from the net amount you want to the fee to invoice.
IVA. Article 1 of the Ley del IVA taxes independent services at 16%, added on top of the fee. Some services are exempt, such as many medical services; switch IVA off for them.
ISR withheld. When an individual provides professional services to a company (persona moral), the company withholds 10% of the fee as a provisional payment, with no deduction (article 106 of the Ley del ISR). If the individual pays tax under RESICO, the withholding is 1.25% of the fee before IVA (article 113-J). Withheld ISR is credited against the professional's own monthly payment.
IVA withheld. Article 1o.-A of the Ley del IVA makes companies withhold the IVA on services from individuals, and article 3 of its regulation reduces the withholding to two thirds of the IVA: 10.6667% of the fee. The client pays it to the SAT on your behalf.
The formula. Received = fee + IVA − ISR withheld − IVA withheld. For a net amount, fee = net ÷ (1 + 16% − ISR rate − 10.6667%), so a net of 9,533.33 pesos needs a fee of 10,000.
Clients who are people. An individual who hires you does not withhold, and pays the full invoice including IVA.
Left out. The 8% IVA in the northern and southern border regions, your own monthly ISR, and state taxes on professional income.
Sources. The law texts as published on gob.mx, read on 20 October 2026; the SAT and DOF sites did not answer that day, so later reforms could not be checked. The figures are estimates, not tax advice. Everything runs in your browser.
When the client is a company, it withholds 10% of the fee as ISR and two thirds of the IVA, which is 10.6667% of the fee. On 10,000 pesos plus 1,600 of IVA, the withholdings are 1,000 and 1,066.67 pesos, and the professional receives 9,533.33 pesos.
Article 1o.-A of the Ley del IVA makes companies withhold the IVA on services from individuals and lets the regulation set a smaller amount. Article 3 of the Reglamento de la Ley del IVA sets it at two thirds of the IVA for independent personal services, commissions and rentals.
A company that pays an individual taxed under RESICO withholds 1.25% of the payment before IVA, under article 113-J of the Ley del ISR, instead of the 10% of the general regime. On a 10,000-peso fee that is 125 pesos, and the professional receives 10,408.33 pesos.
No. The withholding duties of article 106 of the Ley del ISR and article 1o.-A of the Ley del IVA fall on companies (personas morales). An individual client pays the fee plus the 16% IVA in full, and the professional pays the tax in their own returns.
Divide the net by what one peso of fee leaves: 1 plus 16% IVA minus the ISR rate minus 10.6667% withheld IVA. For a company client in the general regime that is 0.953333, so a net of 9,533.33 pesos needs a fee of 10,000 pesos.
No. The ISR withheld is a provisional payment on your behalf: you subtract it from the monthly ISR you calculate yourself, and the company gives you a CFDI showing it. The withheld IVA is paid to the SAT by the company and counts as IVA you already paid.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Mexico Honorarios Calculator (ISR and IVA Withholding) and anybody who knows can answer. No account needed.
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