Tablas ISR 2026: tarifas y retenciones vigentes conforme al Anexo 8 de la RMF 2026
Con la publicación de la Resolución Miscelánea Fiscal 2026, el Servicio de Administración Tributaria (SAT) dio a conocer en su Anexo 8 las tablas y tarifas del Impuesto Sobre la Renta (ISR) que deberán aplicarse durante el ejercicio fiscal 2026. Estas tablas son indispensables para el cálculo de ISR anual, la retención en nómina, los pagos provisionales y la determinación del impuesto para contribuyentes del Régimen de Incorporación Fiscal (RIF).
¿Qué es el Anexo 8 de la RMF 2026?
El Anexo 8 reúne las tarifas oficiales del ISR que deben utilizarse durante 2026. Su aplicación es obligatoria y sustituye a las tablas utilizadas en ejercicios anteriores, por lo que es indispensable que sistemas de nómina, contabilidad y cálculo fiscal estén actualizados.
¿Por qué se actualizaron las tablas?
La actualización responde a la inflación acumulada, conforme a lo establecido en la Ley del ISR. Cuando esta supera ciertos niveles, los rangos de ingresos deben ajustarse para evitar que los contribuyentes paguen más impuesto únicamente por el efecto inflacionario.
En términos prácticos, esto significa que los límites inferiores y superiores de cada tarifa aumentan, permitiendo que los ingresos se ubiquen en tramos más amplios.
¿Qué tablas incluye el Anexo 8?
El Anexo 8 de la RMF 2026 contempla principalmente:
• Tarifas para retención de ISR en salarios, según el periodo de pago (diario, semanal, quincenal y mensual).
• Tarifas para pagos provisionales, aplicables en diversos ingresos de personas físicas.
• Tarifa anual, utilizada para el cálculo del ISR en la declaración anual.
A continuación, se presenta toda la información oficial para 2026, con las tarifas actualizadas conforme al ajuste inflacionario.
Tarifa para el cálculo del ISR correspondiente al ejercicio 2026
| Límite inferior | Límite superior | Cuota fija | Por ciento |
|---|---|---|---|
| 0.01 | 10,135.11 | 0.00 | 1.92 |
| 10,135.12 | 86,022.11 | 194.59 | 6.40 |
| 86,022.12 | 151,176.19 | 5,051.37 | 10.88 |
| 151,176.20 | 175,735.66 | 12,140.13 | 16.00 |
| 175,735.67 | 210,403.69 | 16,069.64 | 17.92 |
| 210,403.70 | 424,353.97 | 22,282.14 | 21.36 |
| 424,353.98 | 668,840.14 | 67,981.92 | 23.52 |
| 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00 |
| 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00 |
| 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00 |
| 5,107,703.93 | En adelante | 1,601,862.46 | 35.00 |
I. Retenciones periódicas de ISR
1. Tarifas ISR 2026: retención diaria
| Límite inferior | Límite superior | Cuota fija | Por ciento |
|---|---|---|---|
| 0.01 | 27.78 | 0.00 | 1.92 |
| 27.79 | 235.81 | 0.53 | 6.40 |
| 235.82 | 414.41 | 13.85 | 10.88 |
| 414.42 | 481.73 | 33.28 | 16.00 |
| 481.74 | 576.76 | 44.05 | 17.92 |
| 576.77 | 1,163.25 | 61.08 | 21.36 |
| 1,163.26 | 1,833.44 | 186.35 | 23.52 |
| 1,833.45 | 3,500.35 | 343.98 | 30.00 |
| 3,500.36 | 4,667.13 | 844.05 | 32.00 |
| 4,667.14 | 14,001.38 | 1,217.42 | 34.00 |
| 14,001.39 | En adelante | 4,391.07 | 35.00 |
2. Tarifas ISR 2026: retención semanal
| Límite inferior | Límite superior | Cuota fija | Por ciento |
|---|---|---|---|
| 0.01 | 194.45 | 0.00 | 1.92 |
| 194.46 | 1,650.67 | 3.73 | 6.40 |
| 1,650.68 | 2,900.87 | 96.97 | 10.88 |
| 2,900.88 | 3,372.11 | 233.00 | 16.00 |
| 3,372.12 | 4,037.32 | 308.37 | 17.92 |
| 4,037.33 | 8,142.74 | 427.57 | 21.36 |
| 8,142.75 | 12,834.24 | 1,304.45 | 23.52 |
| 12,834.25 | 24,502.49 | 2,407.86 | 30.00 |
| 24,502.50 | 32,669.97 | 5,907.78 | 32.00 |
| 32,669.98 | 98,009.63 | 8,521.94 | 34.00 |
| 98,009.64 | En adelante | 30,737.49 | 35.00 |
3. Tarifas ISR 2026: retención decenal
| Límite inferior | Límite superior | Cuota fija | Por ciento |
|---|---|---|---|
| 0.01 | 277.78 | 0.00 | 1.92 |
| 277.79 | 2,358.12 | 5.33 | 6.40 |
| 2,358.13 | 4,144.10 | 138.47 | 10.88 |
| 4,144.11 | 4,817.31 | 333.84 | 16.00 |
| 4,817.32 | 5,767.57 | 441.09 | 17.92 |
| 5,767.58 | 11,632.52 | 610.81 | 21.36 |
| 11,632.53 | 18,334.40 | 1,863.51 | 23.52 |
| 18,334.41 | 35,003.49 | 3,439.81 | 30.00 |
| 35,003.50 | 46,671.27 | 8,440.49 | 32.00 |
| 46,671.28 | 140,013.82 | 12,174.16 | 34.00 |
| 140,013.83 | En adelante | 43,910.69 | 35.00 |
4. Tarifas ISR 2026: retención quincenal
| Límite inferior | Límite superior | Cuota fija | Por ciento |
|---|---|---|---|
| 0.01 | 416.67 | 0.00 | 1.92 |
| 416.68 | 3,537.18 | 8.00 | 6.40 |
| 3,537.19 | 6,216.15 | 207.71 | 10.88 |
| 6,216.16 | 7,225.97 | 500.76 | 16.00 |
| 7,225.98 | 8,651.35 | 661.63 | 17.92 |
| 8,651.36 | 17,448.78 | 916.22 | 21.36 |
| 17,448.79 | 27,501.84 | 2,795.86 | 23.52 |
| 27,501.85 | 52,505.30 | 5,159.71 | 30.00 |
| 52,505.31 | 70,007.05 | 12,660.73 | 32.00 |
| 70,007.06 | 210,021.42 | 18,261.24 | 34.00 |
| 210,021.43 | En adelante | 65,866.03 | 35.00 |
5. Tarifas ISR 2026: pagos mensuales
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| 0.01 | 844.59 | 0.00 | 1.92 |
| 844.60 | 7,168.51 | 16.22 | 6.40 |
| 7,168.52 | 12,598.02 | 420.95 | 10.88 |
| 12,598.03 | 14,644.64 | 1,011.68 | 16.00 |
| 14,644.65 | 17,533.64 | 1,339.14 | 17.92 |
| 17,533.65 | 35,362.83 | 1,856.84 | 21.36 |
| 35,362.84 | 55,736.68 | 5,665.16 | 23.52 |
| 55,736.69 | 106,410.50 | 10,457.09 | 30.00 |
| 106,410.51 | 141,880.66 | 25,659.23 | 32.00 |
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00 |
| 425,642.00 | En adelante | 133,488.54 | 35.00 |
II. Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
1. Enero
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.00 | 844.59 | 0.00 | 1.92 |
| 844.59 | 7,168.51 | 16.22 | 6.40 |
| 7,168.51 | 12,598.02 | 420.95 | 10.88 |
| 12,598.02 | 14,644.64 | 1,011.68 | 16.00 |
| 14,644.64 | 17,533.64 | 1,339.14 | 17.92 |
| 17,533.64 | 35,362.83 | 1,856.85 | 21.36 |
| 35,362.83 | 55,736.68 | 5,665.16 | 23.52 |
| 55,736.68 | 106,410.50 | 10,457.09 | 30.00 |
| 106,410.50 | 141,880.66 | 25,659.23 | 32.00 |
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00 |
| 425,641.99 | En adelante | 133,488.54 | 35.00 |
2. Febrero
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.00 | 1,689.19 | 0.00 | 1.92 |
| 1,689.19 | 14,337.02 | 32.43 | 6.40 |
| 14,337.02 | 25,196.03 | 841.90 | 10.88 |
| 25,196.03 | 29,289.28 | 2,023.35 | 16.00 |
| 29,289.28 | 35,067.28 | 2,678.27 | 17.92 |
| 35,067.28 | 70,725.66 | 3,713.69 | 21.36 |
| 70,725.66 | 111,473.36 | 11,330.32 | 23.52 |
| 111,473.36 | 212,821.00 | 20,914.18 | 30.00 |
| 212,821.00 | 283,761.33 | 51,318.47 | 32.00 |
| 283,761.33 | 851,283.99 | 74,019.37 | 34.00 |
| 851,283.99 | En adelante | 266,977.08 | 35.00 |
3. Marzo
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.00 | 2,533.78 | 0.00 | 1.92 |
| 2,533.78 | 21,505.53 | 48.65 | 6.40 |
| 21,505.53 | 37,794.05 | 1,262.84 | 10.88 |
| 37,794.05 | 43,933.92 | 3,035.03 | 16.00 |
| 43,933.92 | 52,600.92 | 4,017.41 | 17.92 |
| 52,600.93 | 106,088.49 | 5,570.54 | 21.36 |
| 106,088.50 | 167,210.04 | 16,995.48 | 23.52 |
| 167,210.04 | 319,231.50 | 31,371.27 | 30.00 |
| 319,231.50 | 425,641.99 | 76,977.70 | 32.00 |
| 425,641.99 | 1,276,925.98 | 111,029.06 | 34.00 |
| 1,276,925.98 | En adelante | 400,465.62 | 35.00 |
4. Abril
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.00 | 3,378.37 | 0.00 | 1.92 |
| 3,378.37 | 28,674.04 | 64.86 | 6.40 |
| 28,674.04 | 50,392.06 | 1,683.79 | 10.88 |
| 50,392.07 | 58,578.55 | 4,046.71 | 16.00 |
| 58,578.56 | 70,134.56 | 5,356.55 | 17.92 |
| 70,134.57 | 141,451.32 | 7,427.38 | 21.36 |
| 141,451.33 | 222,946.71 | 22,660.64 | 23.52 |
| 222,946.72 | 425,641.99 | 41,828.36 | 30.00 |
| 425,642.00 | 567,522.66 | 102,636.94 | 32.00 |
| 567,522.66 | 1,702,567.97 | 148,038.74 | 34.00 |
| 1,702,567.98 | En adelante | 533,954.15 | 35.00 |
5. Mayo
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.00 | 4,222.96 | 0.00 | 1.92 |
| 4,222.97 | 35,842.55 | 81.08 | 6.40 |
| 35,842.55 | 62,990.08 | 2,104.74 | 10.88 |
| 62,990.08 | 73,223.19 | 5,058.39 | 16.00 |
| 73,223.20 | 87,668.20 | 6,695.68 | 17.92 |
| 87,668.21 | 176,814.15 | 9,284.23 | 21.36 |
| 176,814.16 | 278,683.39 | 28,325.80 | 23.52 |
| 278,683.40 | 532,052.49 | 52,285.45 | 30.00 |
| 532,052.50 | 709,403.32 | 128,296.17 | 32.00 |
| 709,403.33 | 2,128,209.97 | 185,048.43 | 34.00 |
| 2,128,209.97 | En adelante | 667,442.69 | 35.00 |
6. Junio
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 5,067.56 | 0.00 | 1.92 |
| 5,067.56 | 43,011.06 | 97.30 | 6.40 |
| 43,011.06 | 75,588.10 | 2,525.69 | 10.88 |
| 75,588.10 | 87,867.83 | 6,070.07 | 16.00 |
| 87,867.84 | 105,201.85 | 8,034.82 | 17.92 |
| 105,201.85 | 212,176.99 | 11,141.07 | 21.36 |
| 212,176.99 | 334,420.07 | 33,990.96 | 23.52 |
| 334,420.08 | 638,462.99 | 62,742.54 | 30.00 |
| 638,463.00 | 851,283.99 | 153,955.41 | 32.00 |
| 851,283.99 | 2,553,851.96 | 222,058.12 | 34.00 |
| 2,553,851.97 | En adelante | 800,931.23 | 35.00 |
7. Julio
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 5,912.15 | 0.00 | 1.92 |
| 5,912.15 | 50,179.56 | 113.51 | 6.40 |
| 50,179.57 | 88,186.11 | 2,946.63 | 10.88 |
| 88,186.12 | 102,512.47 | 7,081.74 | 16.00 |
| 102,512.47 | 122,735.49 | 9,373.96 | 17.92 |
| 122,735.49 | 247,539.82 | 12,997.91 | 21.36 |
| 247,539.82 | 390,156.75 | 39,656.12 | 23.52 |
| 390,156.75 | 744,873.49 | 73,199.62 | 30.00 |
| 744,873.49 | 993,164.65 | 179,614.64 | 32.00 |
| 993,164.65 | 2,979,493.95 | 259,067.80 | 34.00 |
| 2,979,493.96 | En adelante | 934,419.77 | 35.00 |
8. Agosto
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 6,756.74 | 0.00 | 1.92 |
| 6,756.75 | 57,348.07 | 129.73 | 6.40 |
| 57,348.08 | 100,784.13 | 3,367.58 | 10.88 |
| 100,784.13 | 117,157.11 | 8,093.42 | 16.00 |
| 117,157.11 | 140,269.13 | 10,713.09 | 17.92 |
| 140,269.13 | 282,902.65 | 14,854.76 | 21.36 |
| 282,902.65 | 445,893.43 | 45,321.28 | 23.52 |
| 445,893.43 | 851,283.99 | 83,656.71 | 30.00 |
| 851,283.99 | 1,135,045.31 | 205,273.87 | 32.00 |
| 1,135,045.32 | 3,405,135.95 | 296,077.49 | 34.00 |
| 3,405,135.95 | En adelante | 1,067,908.31 | 35.00 |
9. Septiembre
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 7,601.33 | 0.00 | 1.92 |
| 7,601.34 | 64,516.58 | 145.94 | 6.40 |
| 64,516.59 | 113,382.14 | 3,788.53 | 10.88 |
| 113,382.15 | 131,801.75 | 9,105.10 | 16.00 |
| 131,801.75 | 157,802.77 | 12,052.23 | 17.92 |
| 157,802.78 | 318,265.48 | 16,711.61 | 21.36 |
| 318,265.49 | 501,630.11 | 50,986.44 | 23.52 |
| 501,630.11 | 957,694.49 | 94,113.80 | 30.00 |
| 957,694.49 | 1,276,925.98 | 230,933.11 | 32.00 |
| 1,276,925.99 | 3,830,777.94 | 333,087.17 | 34.00 |
| 3,830,777.95 | En adelante | 1,201,396.85 | 35.00 |
10. Octubre
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 8,445.93 | 0.00 | 1.92 |
| 8,445.93 | 71,685.09 | 162.16 | 6.40 |
| 71,685.10 | 125,980.16 | 4,209.47 | 10.88 |
| 125,980.17 | 146,446.38 | 10,116.78 | 16.00 |
| 146,446.39 | 175,336.41 | 13,391.37 | 17.92 |
| 175,336.42 | 353,628.31 | 18,568.45 | 21.36 |
| 353,628.32 | 557,366.78 | 56,651.60 | 23.52 |
| 557,366.79 | 1,064,104.98 | 104,570.89 | 30.00 |
| 1,064,104.99 | 1,418,806.64 | 256,592.34 | 32.00 |
| 1,418,806.65 | 4,256,419.93 | 370,096.86 | 34.00 |
| 4,256,419.94 | En adelante | 1,334,885.38 | 35.00 |
11. Noviembre
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 9,290.52 | 0.00 | 1.92 |
| 9,290.53 | 78,853.60 | 178.37 | 6.40 |
| 78,853.61 | 138,578.17 | 4,630.42 | 10.88 |
| 138,578.18 | 161,091.02 | 11,128.45 | 16.00 |
| 161,091.03 | 192,870.05 | 14,730.50 | 17.92 |
| 192,870.06 | 388,991.14 | 20,425.30 | 21.36 |
| 388,991.15 | 613,103.46 | 62,316.76 | 23.52 |
| 613,103.47 | 1,170,515.48 | 115,027.98 | 30.00 |
| 1,170,515.49 | 1,560,687.31 | 282,251.58 | 32.00 |
| 1,560,687.32 | 4,682,061.93 | 407,106.54 | 34.00 |
| 4,682,061.94 | En adelante | 1,468,373.92 | 35.00 |
12. Diciembre
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 10,135.11 | 0.00 | 1.92 |
| 10,135.12 | 86,022.11 | 194.59 | 6.40 |
| 86,022.12 | 151,176.19 | 5,051.37 | 10.88 |
| 151,176.20 | 175,735.66 | 12,140.13 | 16.00 |
| 175,735.67 | 210,403.69 | 16,069.64 | 17.92 |
| 210,403.70 | 424,353.97 | 22,282.14 | 21.36 |
| 424,353.98 | 668,840.14 | 67,981.92 | 23.52 |
| 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00 |
| 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00 |
| 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00 |
| 5,107,703.93 | En adelante | 1,601,862.46 | 35.00 |
III. Tarifas bimestrales para los RIF
1. Enero–febrero
| Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
| 0.01 | 1,689.18 | 0.00 | 1.92 |
| 1,689.19 | 14,337.02 | 32.44 | 6.40 |
| 14,337.03 | 25,196.04 | 841.90 | 10.88 |
| 25,196.05 | 29,289.28 | 2,023.36 | 16.00 |
| 29,289.29 | 35,067.28 | 2,678.28 | 17.92 |
| 35,067.29 | 70,725.66 | 3,713.68 | 21.36 |
| 70,725.67 | 111,473.36 | 11,330.32 | 23.52 |
| 111,473.37 | 212,821.00 | 20,914.18 | 30.00 |
| 212,821.01 | 283,761.32 | 51,318.46 | 32.00 |
| 283,761.33 | 851,283.98 | 74,019.38 | 34.00 |
| 851,283.99 | En adelante | 266,977.08 | 35.00 |
2. Marzo–abril
Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
0.01 | 3,378.36 | 0.00 | 1.92 |
3,378.37 | 28,674.04 | 64.88 | 6.40 |
28,674.05 | 50,392.08 | 1,683.80 | 10.88 |
50,392.09 | 58,578.56 | 4,046.72 | 16.00 |
58,578.57 | 70,134.56 | 5,356.56 | 17.92 |
70,134.57 | 141,451.32 | 7,427.36 | 21.36 |
141,451.33 | 222,946.72 | 22,660.64 | 23.52 |
222,946.73 | 425,642.00 | 41,828.36 | 30.00 |
425,642.01 | 567,522.64 | 102,636.92 | 32.00 |
567,522.65 | 1,702,567.96 | 148,038.76 | 34.00 |
1,702,567.97 | En adelante | 533,954.16 | 35.00 |
3. Mayo–junio
Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
0.01 | 5,067.54 | 0.00 | 1.92 |
5,067.55 | 43,011.06 | 97.32 | 6.40 |
43,011.07 | 75,588.12 | 2,525.70 | 10.88 |
75,588.13 | 87,867.84 | 6,070.08 | 16.00 |
87,867.85 | 105,201.84 | 8,034.84 | 17.92 |
105,201.85 | 212,176.98 | 11,141.04 | 21.36 |
212,176.99 | 334,420.08 | 33,990.96 | 23.52 |
334,420.09 | 638,463.00 | 62,742.54 | 30.00 |
638,463.01 | 851,283.96 | 153,955.38 | 32.00 |
851,283.97 | 2,553,851.94 | 222,058.14 | 34.00 |
2,553,851.95 | En adelante | 800,931.24 | 35.00 |
4. Julio–agosto
Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
0.01 | 6,756.72 | 0.00 | 1.92 |
6,756.73 | 57,348.08 | 129.76 | 6.40 |
57,348.09 | 100,784.16 | 3,367.60 | 10.88 |
100,784.17 | 117,157.12 | 8,093.44 | 16.00 |
117,157.13 | 140,269.12 | 10,713.12 | 17.92 |
140,269.13 | 282,902.64 | 14,854.72 | 21.36 |
282,902.65 | 445,893.44 | 45,321.28 | 23.52 |
445,893.45 | 851,284.00 | 83,656.72 | 30.00 |
851,284.01 | 1,135,045.28 | 205,273.84 | 32.00 |
1,135,045.29 | 3,405,135.92 | 296,077.52 | 34.00 |
3,405,135.93 | En adelante | 1,067,908.32 | 35.00 |
5. Septiembre–octubre
Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
0.01 | 8,445.90 | 0.00 | 1.92 |
8,445.91 | 71,685.10 | 162.20 | 6.40 |
71,685.11 | 125,980.20 | 4,209.50 | 10.88 |
125,980.21 | 146,446.40 | 10,116.80 | 16.00 |
146,446.41 | 175,336.40 | 13,391.40 | 17.92 |
175,336.41 | 353,628.30 | 18,568.40 | 21.36 |
353,628.31 | 557,366.80 | 56,651.60 | 23.52 |
557,366.81 | 1,064,105.00 | 104,570.90 | 30.00 |
1,064,105.01 | 1,418,806.60 | 256,592.30 | 32.00 |
1,418,806.61 | 4,256,419.90 | 370,096.90 | 34.00 |
4,256,419.91 | En adelante | 1,334,885.40 | 35.00 |
6. Noviembre–diciembre
Límite inferior | Límite superior | Cuota fija | % |
|---|---|---|---|
0.01 | 10,135.11 | 0.00 | 1.92 |
10,135.12 | 86,022.11 | 194.59 | 6.40 |
86,022.12 | 151,176.19 | 5,051.37 | 10.88 |
151,176.20 | 175,735.66 | 12,140.13 | 16.00 |
175,735.67 | 210,403.69 | 16,069.64 | 17.92 |
210,403.70 | 424,353.97 | 22,282.14 | 21.36 |
424,353.98 | 668,840.14 | 67,981.92 | 23.52 |
668,840.15 | 1,276,925.98 | 125,485.07 | 30.00 |
1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00 |
1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00 |
5,107,703.93 | En adelante | 1,601,862.46 | 35.00 |
Te informamos que el 31 de diciembre de 2025 se publicó en el Diario Oficial de la Federación (DOF) el Decreto del subsidio para el empleo, mediante el cual se actualizan el límite de ingresos y la cuota del subsidio mensual, con entrada en vigor a partir del 1 de enero de 2026.
Los nuevos valores quedan de la siguiente forma:
Nuevo límite de ingresos mensual: $11,492.66
Nuevo porcentaje general del subsidio: 15.02%
Monto del subsidio mensual aplicable en enero de 2026: $536.21
Para el ejercicio 2026, el subsidio para el empleo mensual se otorga con base en el 15.02% de la Unidad de Medida y Actualización (UMA) mensual. No obstante, de manera excepcional para enero de 2026, el decreto establece que el valor de la UMA mensual deberá multiplicarse por 15.59%, en sustitución del porcentaje general de 15.02%.
Aunque en los considerandos del decreto se menciona un monto de subsidio mensual de $536.22, el segundo artículo transitorio precisa que, para enero de 2026, el cálculo debe realizarse aplicando el 15.59% sobre la UMA mensual vigente.
La operación correspondiente es la siguiente:
$113.14 (UMA vigente) × 15.59% × 30.4 = $536.21
Por lo tanto, el monto correcto del subsidio para enero de 2026 es $536.21.
Finalmente, es importante señalar que, para efectos de timbrado de nómina, la versión 1.2 Revisión E del complemento de nómina establece en sus reglas de validación que el subsidio causado no puede exceder $628.00. Sin embargo, el Decreto del subsidio para el empleo define un monto específico para enero de 2026, por lo que el importe de $536.21 es el que debe aplicarse correctamente en el cálculo y timbrado de la nómina.
Impacto para trabajadores y empresas
Para los trabajadores, el principal efecto puede ser una menor retención de ISR, siempre que el ingreso no haya aumentado en la misma proporción que la inflación.
Para las empresas, implica la obligación de actualizar procesos, sistemas y cálculos de nómina, evitando errores que puedan derivar en diferencias fiscales o sanciones.
Conclusión
Las tablas y tarifas ISR 2026 del Anexo 8 no solo representan un ajuste técnico, sino un cambio que impacta directamente en la determinación del impuesto durante todo el año. Revisarlas, comprenderlas y aplicarlas correctamente es fundamental para cumplir con la normatividad fiscal y optimizar la gestión de impuestos en 2026.