Tools
Mexico RESICO
Simplified regime for individuals: a monthly rate on income actually collected. Annual cap: MXN 3,500,000.
Income for the month
RESICO applies a rate to income actually collected in the month, with no deductions. The monthly ISR is final.
Estimated ISR
2026 rates (the same as 2025).
Applicable rate
1.10%
ISR for the month
MX$440.00
Annual projection
MX$480,000.00
RESICO monthly table 2026
Source: Tabla RESICO 2026 (Art. 113-E LISR). This is not tax advice; confirm with a local accountant.
| Monthly income | Rate |
|---|---|
| Up to MX$25,000.00 | 1.00% |
| Up to MX$50,000.00 | 1.10% |
| Up to MX$83,333.33 | 1.50% |
| Up to MX$208,333.33 | 2.00% |
| Up to MX$3,500,000.00 | 2.50% |