Overview
- The SHCP and SAT formalized the 2026 tax update on December 28, revising the ISR withholding table for salaried workers.
- Bracket limits were shifted about 13% to reflect 2025 inflation while tax rates stayed unchanged, with the first bracket now capped at 10,135.11 pesos.
- Income up to 9,587.50 pesos a month—the 2026 general minimum wage—is exempt from ISR, establishing a sensitive cutoff point.
- Media examples show the paradox: a 9,600‑peso gross salary incurs 184.32 pesos of ISR, leaving 9,415.68 pesos net, which is less than a minimum‑wage earner’s net.
- Analysts warn of the “efecto faro,” urging companies to reassess pay bands and budgets, even as broader taxpayers see lower effective ISR in 2026 (e.g., 12,000 pesos pays about 946.61 vs 1,033.15 pesos in 2025).