RESICO monthly ISR or annual return: 1% to 2.5% of income collected, less 1.25% withheld
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.An individual in RESICO who collects 40,000 pesos in a month pays 1.10% ISR on all of it, 440 pesos, by the monthly table of article 113-E. If companies paid 20,000 of it, they withheld 1.25%, 250 pesos, so 190 pesos are left to pay by the 17th of the next month.
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.
Choose the monthly payment or the annual return.
Type the income actually collected in the period, without IVA.
Type the part paid by companies, which withheld 1.25%, and for the annual return the monthly payments made.
Read the rate, the ISR and what is left 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.
The base. Article 113-E taxes the income actually collected in the month, backed by CFDI invoices, without IVA and without any deduction. Expenses do not lower the tax.
The monthly rates. Up to 25,000 pesos: 1.00%. Up to 50,000: 1.10%. Up to 83,333.33: 1.50%. Up to 208,333.33: 2.00%. Up to 3,500,000: 2.50%. One rate applies to the whole income, not band by band, so collecting one peso more than a limit raises the tax on everything: 25,000 pesos pay 250, while 25,000.01 pay 275.
Withholding. When a company (persona moral) pays you, it withholds 1.25% of the amount before IVA (article 113-J), and that counts against your payment.
The annual return. Article 113-F applies the annual table (1% up to 300,000, 1.10% up to 600,000, 1.50% up to 1,000,000, 2% up to 2,500,000 and 2.50% up to 3,500,000) to the year's income, then subtracts the monthly payments and the withholdings. The result can be a balance in your favour.
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.
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.
No. Article 113-E calculates the payment on the income collected without applying any deduction. Expenses still need CFDI invoices for other obligations, and they matter for profit sharing with employees, but they do not lower the RESICO income tax.
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.
The regime is open to individuals whose income from these activities did not exceed 3,500,000 pesos in the previous year. If income passes that amount at any time in the year, RESICO stops applying from the following month and the general rules of the income tax law apply instead.
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.
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