Mexico professional fees withholding calculator

Mexico · Rules reviewed 2026-09-23

Transaction details

Choose the payer, tax regime and service conditions. Automatic rates stay off until their required conditions are selected.

Country

Tax period / rules

Provider's tax regime

Select RESICO only if you are eligible and registered under that regime.

Payer type

Automatic ISR withholding in this preset applies to payments by legal entities.

Is this a personal independent service for IVA purposes?

SAT guidance says service IVA withholding depends on the service being personal rather than a business activity.

Professional fee subtotal

$

Amount before transferred taxes and withholdings.

Taxes and rates

Preset rates are editable. Any edit is marked as a manual assumption.

IVA treatment

Transferred tax (%)

ISR withholding (%) of subtotal

IVA withholding (%) of transferred IVA

When its conditions apply, the preset uses 66.6667% of IVA charged (two-thirds).

Other items

Add discounts or other manually entered amounts.

What the Mexico 2026 preset covers

ISR: 10% of the fee subtotal for professional services paid by a legal entity, or 1.25% for eligible RESICO individuals. Automatic ISR is off until you select the tax regime and payer type.
IVA: the general 16% rate is available after you confirm it applies. The tool does not classify services as taxable, exempt, zero-rated or subject to a special treatment.
IVA withholding: two-thirds of IVA charged, only when a legal entity receives a personal independent service from an individual. It remains off until you confirm that condition.
Outside scope: deductions, credits, local withholdings, partial payments, activity or tax residence determinations, and monthly or annual tax liability.

Sources and effective period

Rules for tax year 2026; reviewed 2026-09-23. Open the official provisions to check the relevant condition:

Income Tax Law, Article 106 · SAT
10% ISR withholding on professional-service payments to individuals by legal entities.
Income Tax Law, Article 113-J · SAT
1.25% ISR withholding for eligible individual RESICO taxpayers paid by legal entities; IVA is excluded from the base.
Value Added Tax Law, Article 1-A · SAT
Legal entities must withhold IVA in covered cases, including personal independent services received from individuals.
IVA Regulations, Article 3 · SAT
Two-thirds of the IVA charged and effectively paid is withheld for covered personal independent services.
Value Added Tax Law, Article 1 · SAT
The general 16% rate; zero-rated, exempt and special treatments also exist.
2026 RMF Annex 7, criterion 3/IVA/N · SAT
Service IVA withholding applies only when the service is personal and does not have the characteristics of a business activity.

This tool does not create invoices or tax returns and does not replace review by a tax professional or the relevant authority. Manual rates are scenarios only; your regime, service type, payer and IVA treatment can change actual obligations.

Frequently asked questions

Which Mexico 2026 withholding rules does the preset include?

It estimates ISR withholding for general professional services or RESICO when a legal entity pays an individual. IVA withholding is only activated after you confirm the personal independent service condition.

Does IVA withholding always apply to professional fees?

No. It depends on the payer, the type of service, whether IVA is charged, and the amount effectively paid. Confirm the legal classification of your service before using an automatic rate.

Is the net estimate the amount after all taxes?

It adds the transferred tax to the fee subtotal and subtracts the selected withholdings and other amounts you enter. It does not calculate annual tax, credits, deductions, partial payments or every transaction-specific rule.

Does this calculator create an invoice or tax return?

No. It is an informational estimate; it does not generate a CFDI or tax return and does not replace advice from a tax professional or the relevant authority.