RESICO-PF (Régimen Simplificado de Confianza for personas físicas) is a Mexican tax regime introduced in 2022 for individuals with business or professional income up to 3.5 million pesos a year. It charges ISR as a low flat percentage of gross income — without deductions — using a progressive band table.

How is the RESICO ISR calculated?

ISR is your gross monthly income multiplied by the flat rate for the band it falls into, ranging from 1.00% up to 2.5%. Unlike the general regime, RESICO does not allow you to deduct expenses against this calculation, so the rate is applied to the full invoiced amount.

What is the 1.25% withholding?

When a RESICO individual invoices a legal entity (persona moral), the entity must withhold 1.25% of the income and pay it to the SAT on your behalf. This withheld amount is creditable against your monthly ISR, so the tool shows it so you can see your net payment.

Does RESICO include IVA?

No. RESICO-PF simplifies only ISR. IVA (VAT) is handled separately under the normal rules — generally 16% charged and offset against creditable IVA. This calculator focuses on the ISR provisional payment, not IVA.

Who cannot use RESICO?

Partners or shareholders of companies, residents abroad, and those earning more than 3.5 million pesos annually are generally excluded, along with certain income types. Income above the threshold pushes you out of RESICO and into the general regime, which this tool flags.

Mexico RESICO Tax Calculator

The Mexico RESICO Tax Calculator computes the monthly provisional ISR for individuals under the Régimen Simplificado de Confianza (RESICO-PF), the simplified “trust” regime the SAT introduced in 2022. RESICO charges a very low flat percentage of your gross invoiced income — with no expense deductions — making the calculation fast once you know which income band you fall into.

How it works

RESICO-PF uses a small progressive table that maps your monthly gross income to a flat ISR rate:

up to  25,000.00  → 1.00%
up to 50,000.00   → 1.10%
up to 83,333.33   → 1.50%
up to 208,333.33  → 2.00%
up to 3,500,000   → 2.50%

The ISR is simply gross income × rate. There is no taxable-base reduction and no deduction of expenses — that is the trade-off for the very low rates. If your clients are personas morales (legal entities), they withhold 1.25% of your income and remit it to the SAT; that withholding is creditable, so your net payment is the ISR minus what was already withheld.

Example and notes

A designer invoices a company 60,000 pesos in a month. That falls in the band up to 83,333.33, so the rate is 1.50%: ISR = 60,000 × 1.5% = 900 pesos. Because the client is a company, it withholds 60,000 × 1.25% = 750 pesos. The designer therefore pays only 900 − 750 = 150 pesos directly to the SAT.

Notes: annual income above 3.5 million pesos disqualifies you from RESICO. This tool covers ISR only — IVA is separate. Always reconcile against your monthly SAT declaration, as cumulative annual income can affect eligibility.