RESICO (Regimen Simplificado de Confianza) salary calculator - Mexico 2026
Free RESICO (Regimen Simplificado de Confianza) salary calculator for Mexico (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Mexico (2026)
Educational monthly model for tax year 2026 (annual = month x 12) - not a payroll system, not a tax return, not tax advice. Several 2026 figures are provisional: the UMA uses the latest confirmed value (UMA 2025 = $113.14/day, DOF 10.01.2025) and the ISR monthly tarifa carries the 2025 Anexo 8 amounts pending the RMF 2026.
Employment (relacion laboral, LFT)
- ISR retenido: monthly progressive tarifa (Art. 96 LISR) = cuota fija plus marginal rate on the excess over the lower limit; top marginal 35%.
- Subsidio para el empleo (Decreto DOF 01.05.2024): a single amount equal to 13.8% of the UMA mensual, granted when monthly taxable income does not exceed $10,171.00; netted against the ISR a cargo and paid out if it exceeds it.
- IMSS cuotas obreras (employee) on the Salario Base de Cotizacion, capped at 25 UMA daily (Art. 28 LSS): enfermedad y maternidad excedente / dinero, gastos medicos pensionados, invalidez y vida, and cesantia y vejez (~2.775% plus the 0.40% excedente slice).
- Employer cost (shown only when requested): IMSS patronal, 5% INFONAVIT, 2% SAR (retiro) and the state payroll tax (ISN, ~3% default, varies by state) - an educational approximation of the employer burden.
Sources: Ley del Impuesto sobre la Renta (LISR), art. 96, 97, 152, SAT - Anexo 8 RMF (tarifas ISR), Decreto del subsidio para el empleo, DOF 01.05.2024, Ley del Seguro Social (LSS), art. 25, 28, 106, 107, 147, 168, INEGI - Unidad de Medida y Actualizacion (UMA).
Actividad empresarial (persona fisica, regimen general)
- Annual profit = revenue minus authorised deductions; ISR by the annual tarifa (Art. 100-110, 152 LISR). No IMSS employee cuota in this self-employed model.
Sources: LISR, art. 100-110, 152, SAT - Anexo 8 RMF (tarifa anual ISR).
RESICO (Regimen Simplificado de Confianza)
- ISR on gross income at a low banded rate (1.00% to 2.50%), with an annual income cap above which the regime no longer applies (Art. 113-E, 113-F, 113-J LISR).
Sources: LISR, art. 113-E, 113-F, 113-J, SAT - Regimen Simplificado de Confianza, personas fisicas.
Honorarios (servicios profesionales)
- ISR provisional on the fee; when invoicing a corporate client, the client withholds 10% ISR and two thirds of the IVA (Reglamento de la LIVA art. 3). The model surfaces the retentions and the net cash.
Sources: LISR, art. 100-110, 106 ultimo parrafo, Ley del Impuesto al Valor Agregado (LIVA), art. 1, 1-A.
Asimilados a salarios
- Income assimilated to salaries is taxed under the salary ISR rules (Art. 94, 96 LISR) but without IMSS employee cuotas.
Sources: LISR, art. 94, 96.