# ISR (Mexico)

> Mexico's federal income tax on individuals and corporations.

**URL:** https://quilometragem.com/glossary/isr-mexico

**Summary:** 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).

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).