Free tool

RESICO Calculator · Mexican Individuals

Calculate your monthly income tax under Mexico's Simplified Trust Regime and your annual return, including the 1.25% withholding applied by corporate clients. Free, no sign-up, and your data never leaves your browser.

What do you want to calculate?

Income actually collected, excluding VAT (MXN)

Only amounts backed by an invoice (CFDI) and actually collected. This regime allows no deductions at all: expenses are not subtracted.

Of that total, how much did you invoice to companies? (optional)

Companies withhold 1.25% on that portion (art. 113-J, Income Tax Law). Leave empty if you only invoice individuals.

Even below the cap, art. 113-E excludes you if:

Ser socia, accionista o integrante de una persona moral, o ser parte relacionada en términos del art. 90 de la LISR.
Ser residente en el extranjero con uno o varios establecimientos permanentes en el país.
Contar con ingresos sujetos a regímenes fiscales preferentes.
Percibir los ingresos asimilados a salarios de las fracciones III, IV, V y VI del art. 94 de la LISR.

Everything is calculated in your browser: we don't store or send any of your data.

Legal basis

Art. 113-E, Income Tax Law: individuals with business, professional or leasing income may elect this regime, provided their income in the immediately preceding year did not exceed 3,500,000 pesos. Payment is monthly, no later than the 17th of the following month.
The rate applies to total income backed by invoices and actually collected, excluding VAT and without any deduction. Rates are not progressive brackets: a single rate applies, the one for the row the income falls into.
Art. 113-J: companies paying you must withhold 1.25% of the payment, excluding VAT. That withholding counts toward your monthly payment, and when it exceeds the month's tax it is recovered in the annual return.
Art. 113-F: the annual return is filed in April of the following year, using the annual table and subtracting the monthly payments and withholdings for the year.
Income tax is not the only tax due: any VAT you charge is determined separately and this regime does not exempt it.

This calculator is for guidance only and does not replace tax advice. Check your situation with an accountant or with the tax authority before filing: the calculator does not know your history, your other income, or whether you meet the requirements to stay in the regime.

Do you also withhold income tax from employees?

Payroll income tax calculator

Lex Fiscal is under construction

These calculators already work and are free. We do not offer tax representation yet: you can see what the module will cover and leave your interest so we can notify you when it opens.

Learn about Lex Fiscal

Ley & Código Newsletter

Legal changes and digital tools, explained clearly. No spam, unsubscribe anytime.

By subscribing you accept the privacy notice. We'll only use your email to send the newsletter.