Resident people, regardless of nationality, are liable to Mexican income tax on their global income. Non-residents, even Mexican nationals who can establish tax residency in a foreign country, are taxed solely on income earned in Mexico.
For an income between MXN 0 to MXN 7,735.00, the tax rate is 1.92 percent.
For an income between MXN 7,735.01 to MXN 65,651.07, the tax rate is 6.4 percent.
For an income between MXN 65,651.08 to MXN 115,375.90, the tax rate is 10.88 percent.
For an income between MXN 115,375.91 to MXN 134,119.41, the tax rate is 16 percent.
For an income between MXN 134,119.42 to MXN 160,577.65, the tax rate is 17.92 percent.
For an income between MXN 160,577.66 to MXN 323,862.00, the tax rate is 21.36 percent.
For an income between MXN 323,862.01 to MXN 510,451.00, the tax rate is 23.52 percent.
For an income between MXN 510,451.01 to MXN 974,535.03, the tax rate is 30 percent.
For an income between MXN 974,535.04 to MXN 1,299,380.04, the tax rate is 32 percent.
For an income between MXN 1,299,380.05 to MXN 3,898,140.12, the tax rate is 34 percent.
For an income above MXN 3,898,140.13, the tax rate is 35 percent.
If the employee is deemed a non-resident for Mexican tax reasons, the tax rate on pay will range from 15% to 30%. The first MXN 125,900 in employment income earned during a 12-month floating period is tax-free.