RESICO Calculator (Mexico)
RESICO — the Simplified Trust Regime (Régimen Simplificado de Confianza) — is the most attractive tax option for many freelancers and small businesses in Mexico, because the ISR is computed with very low rates, from 1% to 2.5%, applied directly to what you invoice. Its great advantage and at the same time its limit is that no expenses are deducted: the rate falls on the gross income collected, subtracting nothing, which makes it simple but not always worthwhile if you have many costs. This calculator takes your monthly income, finds the rate that applies in the article 113-E table and tells you how much ISR you pay and how much you keep.
Estimate of the RESICO ISR for individuals (LISR art. 113-E, 2026 rates unchanged). The rate applies to the income collected in the month, with no expense deduction. It excludes VAT (handled separately) and the withholdings that legal entities make (1.25%). The regime has a cap of MXN 3,500,000 in annual income. Consult an accountant for your case.
ISR to pay
Applicable rate
You keep (before VAT)
At that monthly pace you exceed the RESICO cap of MXN 3,500,000 in annual income: if you go over it during the year, you leave the regime and move to the general regime. The ISR shown is for reference only.
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How it works
Unlike the general regime, where the tax is progressive and computed on the profit (income minus deductible expenses), in RESICO the ISR is a fixed percentage applied to the gross income actually collected in the month. The 113-E table has five steps depending on how much you invoice: up to 25,000 pesos you pay 1%, and the rate rises gradually to 2.5% in the highest band. Watch out for a key detail: it is not a marginal rate as on a salary; once your monthly income falls into a step, that single rate applies to all the income, not just the excess. That is why the calculator identifies the band by your total monthly income and multiplies everything by that rate. The result is your monthly ISR; VAT is handled separately and the legal entities that hire you withhold an extra 1.25% toward that ISR.
The 2026 RESICO rate table
The rates of article 113-E of the LISR did not change for 2026: they run from 1% to 2.5% depending on the amount of income collected in the month. The rate applies directly — not marginally — to the total income of the month. This is the table in force:
| Monthly income (up to) | ISR rate |
|---|---|
| MXN 25,000 | 1.00% |
| MXN 50,000 | 1.10% |
| MXN 83,333.33 | 1.50% |
| MXN 208,333.33 | 2.00% |
| MXN 291,666.67 | 2.50% |
When RESICO is worth it and when it is not
RESICO shines when you have few deductible expenses: if you are a professional invoicing services with almost no costs, paying 1% or 1.5% on what you invoice is unbeatable against the general regime. The flip side is that, since you deduct nothing, if your activity has high costs — you buy merchandise, supplies, pay premises rent — the general regime could leave you a much lower taxable base and suit you better, even with higher rates, because you are taxed on the profit and not on the sale. Besides, RESICO has requirements: the annual income cap is 3,500,000 pesos (exceed it and you leave the regime), you must be up to date with your filings and you cannot be a partner or shareholder of related companies nor receive most of your income as an employee. Meeting those requirements, for a services freelancer it is one of the cheapest regimes there is.
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Preguntas frecuentes
- Why is RESICO so cheap on ISR?
- Because it applies rates between 1% and 2.5% directly to what you invoice, instead of the general regime's progressive scale that reaches 35%. The government designed it this way to simplify compliance for small taxpayers and pull them out of informality. The trade-off is that you deduct no expenses: you pay on the sale, not on the profit.
- Are the rates marginal or applied to everything?
- They apply to all the income of the month, they are not marginal. If you invoice 60,000 pesos, you fall in the up-to-83,333 band and pay 1.5% on the full 60,000 (900 pesos), not a percentage on each step. That is why crossing from one band to the next can slightly raise your effective rate on the whole income.
- Does RESICO include VAT?
- No. This calculator estimates only the ISR. VAT (16% general) is a separate tax you charge your clients and remit to the SAT, with its own crediting mechanics. In RESICO you remain obliged to handle VAT normally; what is simplified and made cheaper is the ISR.
- What is the 1.25% withholding?
- When you invoice a legal entity (a company), it withholds 1.25% of your income and remits it to the SAT toward your RESICO ISR. It is not an extra tax: it is deducted from what you already owe. If your clients are companies, a good part of your ISR may be covered by those withholdings.
- How much can I invoice a year in RESICO?
- The cap is 3,500,000 pesos of annual income. If you exceed it, you can no longer be taxed under RESICO and move to the business and professional activities regime (the general one). You must also meet other requirements: be up to date with your filings, have an active e.firma and not be a partner or shareholder of related parties.