Retención de honorarios: 10% de ISR y dos terceras partes del IVA en la factura
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 20 Oct 2026.When a professional invoices fees to a company in Mexico, the company adds 16% IVA, then withholds 10% of the fee as ISR and two thirds of the IVA. On a fee of 10,000 pesos the invoice totals 11,600, the withholdings are 1,000 and 1,066.67, and 9,533.33 pesos are paid. Under RESICO the ISR withheld is 1.25%.
2026 · Rates and rules read from the sources listed on this page (the earliest on 20 Oct 2026); they may have changed since.
Enter the fee before IVA.
Choose the regime and the client.
Read the withholdings and the amount paid.
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.
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.
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.
The rest of the article, and all 6 questions about Mexico Honorarios Calculator (ISR and IVA Withholding), are on the Mexico Honorarios Calculator (ISR and IVA Withholding) page.
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.
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.
Rates and rules change; check the source before you rely on a figure.
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