DoubleTaxationTaxes on salary: Mexico preliminary data
How much income tax and social contributions are paid on a salary in Mexico, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MX$1,257,450 ≈ €60,000 |
|---|---|
| Income tax | MX$302,068 ≈ €14,413 |
| Employee contributions | MX$29,689 ≈ €1,417 |
| Take-home pay | MX$925,693 ≈ €44,170 |
| Employer contributions and payroll taxes | MX$140,618 ≈ €6,710 |
| Employer's labour cost | MX$1,398,068 ≈ €66,710 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MX$628,725 | €60,000 MX$1,257,450 | €120,000 MX$2,514,900 |
|---|---|---|---|
| Sole proprietor | MX$101,262 17.9 % | MX$264,345 23.4 % | MX$634,803 28.0 % |
| Company | MX$209,365 37.0 % | MX$418,731 37.0 % | MX$837,462 37.0 % |
| Sole proprietor · Régimen Simplificado de Confianza (RESICO) - personas físicas (ingresos hasta MXN 300,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simplificado de Confianza (RESICO) - personas físicas (ingresos hasta MXN 600,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simplificado de Confianza (RESICO) - personas físicas (ingresos hasta MXN 1,000,000) | MX$9,431 1.7 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simplificado de Confianza (RESICO) - personas físicas (ingresos hasta MXN 2,500,000) | above the regime's limit | MX$25,149 2.2 % | above the regime's limit |
| Sole proprietor · Régimen Simplificado de Confianza (RESICO) - personas físicas (ingresos hasta MXN 3,500,000) | above the regime's limit | above the regime's limit | MX$62,873 2.8 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Mexico yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 20.9575 MXN (Banco de México FIX (as reported by CEFP, Chamber of Deputies), 02/01/2026) ↗
Sources
- SAT / DOF — Anexo 8 de la Resolución Miscelánea Fiscal 2026 (tarifas ISR)
- INEGI — Comunicado UMA 2026 (daily 117.31, annual 42,794.64 MXN, from 1 Feb 2026)
- IMSS — Ley del Seguro Social (arts. 25, 28, 73, 106, 107, 147, 168, 211)
- CEFP (Cámara de Diputados) — Nota 065/2021 Régimen Simplificado de Confianza
- CEFP — Indicadores, tipo de cambio FIX 2 Jan 2026
- Ley del Impuesto sobre la Renta (Cámara de Diputados, última reforma DOF 01-04-2024), arts. 113-E and 113-F (RESICO)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.