2026 ISR Tax Collection Table: Who Are the Most Affected Workers?

The publication of the 2026 Tax Miscellaneous Resolution, released this December 28th by the Secretariat of Finance and Public Credit (SHCP) and the Tax Administration Service (SAT), introduced significant adjustments to the Income Tax (ISR) applicable to workers in Mexico in 2026. In this regard, the federal government acknowledged the impact of inflation observed in 2025 and updated the lower and upper limits of taxable income brackets by 13%, with the aim of preventing further loss of real income.

What Changed in the 2026 ISR Tax Collection Tables?

One of the primary changes is observed in the lower and middle-income salary ranges. In 2025, a taxpayer with monthly income between 8,777 and 8,952.49 pesos paid an effective rate of 1.92%. For 2026, the upper limit of that bracket was extended to 10,135.11 pesos, allowing some workers to pay less ISR if their salary did not increase.

However, from 10,135.12 pesos up to 86,022.11 pesos monthly, the ISR is calculated with a fixed fee of 194.59 pesos, plus a rate of 6.40% on the excess over the lower limit. In comparison, during 2025, this same scheme applied to incomes from 8,952.50 pesos up to 75,984.55 pesos, with a lower fixed fee of 171.88 pesos.

Who Will Be Exempt and Who Will Pay More ISR in 2026?

According to the official SAT and SHCP table, monthly salaries up to 9,587.5 pesos will be exempt from ISR in 2026, in line with the new general minimum wage. However, the problem arises for those who earn just a few pesos more. For example, a worker with a monthly salary of 9,600 pesos will have to pay 184.32 pesos in ISR, reducing their net income to 9,415.68 pesos, which falls below the minimum wage. This phenomenon places certain wage earners in an unfavorable situation, despite formally being above the minimum, generating concern among both employees and employers.

The 2026 ISR collection tables are as follows:

Lower Limit ($) Upper Limit ($) Fixed Fee ($) Percentage on Excess over Lower Limit (%) 0.01 10,135.11 0.00 1.92 10,135.12 86,022.11 194.59 6.40 86,022.12 151,176.19 5,051.37 10.88 151,176.20 175,735.66 12,140.13 16.00 175,735.67 210,403.69 16,069.64 17.92 210,403.70 424,353.97 22,282.14 21.36 424,353.98 668,840.14 67,981.92 23.52 668,840.15 1,276,925.98 125,485.07 30.00 1,276,925.99 1,702,567.97 307,910.81 32.00 1,702,567.98 5,107,703.92 444,116.23 34.00 5,107,703.93 En adelante 1,601,862.46 35.00

What Impact Will the ISR Increase Have in 2026?

Haydeé Jaime, Pandape’s content strategy leader, explained to El Financiero that the 2026 minimum wage increase —from 8,777 to 9,587.5 pesos— creates a perception of inequity among those earning slightly more. This dynamic triggers what is known as the “lighthouse effect,” where companies are pressured to review salary scales, adjust budgets, and conduct internal revisions to retain talent and prevent demotivation. The specialist emphasized that the challenge is significant, as organizations must balance tax compliance with attracting and retaining their employees, without disrupting the hierarchical salary structure.

A Challenge for Businesses and Workers in 2026

The ISR adjustment for 2026 will benefit some workers who do not receive salary increases, by placing them in lower tax brackets. However, those most affected will be individuals earning just above the minimum wage, as they will pay ISR and see their net income reduced. For businesses, the new scenario necessitates a more precise analysis of their workforce composition, salary ranges, and the productivity associated with each position. Data-driven strategic review is emerging as a key tool to address the fiscal and labor impact of the coming year.

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