Tax & Compliance

ISR (Mexico)

Mexico's federal income tax on individuals and corporations.

ISR (Impuesto Sobre la Renta) is Mexico's federal income tax. Self-employed taxpayers under RESICO or Actividad Empresarial can deduct vehicle expenses — fuel, maintenance, reimbursed mileage — when backed by CFDI. Rates run from 1.92% (low-bracket RESICO) to 35% (top general bracket).

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