Overview
- SHCP and SAT put updated ISR withholding tables into force for 2026 after 13.21% accumulated inflation (INEGI) mandated the change, publishing the revisions in the DOF on December 28 under the Resolución Miscelánea Fiscal.
- The non-taxable monthly cutoff rises to 10,135.11 pesos, and many workers will see lower ISR withheld; a 12,000‑peso earner drops from 1,033.15 pesos in 2025 to 946.61 pesos in 2026.
- The employment subsidy was adjusted to roughly 536.21 pesos per month, and those paid only the minimum wage remain free of ISR, with distinct minimums applying in the Zona Libre de la Frontera Norte.
- Impacts are uneven: analyses indicate about 30% may not benefit, and bracket edges can reduce net pay—e.g., moving from 378.04 to 379 pesos diarios can cut monthly take‑home by about 511 pesos.
- UMA values for 2026 take effect February 1 (daily 117.31 pesos; monthly 3,566.22), updating limits for income exempt under Article 93 (such as aguinaldo, pensions and viáticos) and prompting workers and payroll teams to review 2026 withholdings and annual filing effects.