Mexico Aguinaldo 2026
Calculate the Mexican year-end bonus (aguinaldo) for 2026: gross amount, ISR-exempt part, estimated ISR and net amount, for full or partial years.
Mexico — Ley Federal del Trabajo (Federal Labor Law, art. 87) and Ley del Impuesto sobre la Renta (Income Tax Law, arts. 93 and 96), in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions
How many days of aguinaldo does the law require?
At least 15 days of salary per year (art. 87 LFT). Many companies grant 20 or 30 days; set that number in the form.
When must the aguinaldo be paid?
Before December 20. In 2026 the latest day is Sunday, December 20, so most employers pay earlier.
How much of the aguinaldo is tax-free?
Up to 30 times the daily UMA (art. 93-XIV LISR). With the UMA of MX$ 117.31 in force since February 1, 2026, the exempt part is MX$ 3,519.30; only the excess is taxed.
I was hired or left during the year. Do I still get an aguinaldo?
Yes. You receive the part proportional to the days worked in the year, also when the job ends before December (it is paid in the finiquito).
Which ISR method is better?
The employer chooses. The art. 174 RLISR method spreads the bonus over the month and often gives a lower withholding for large bonuses; the result of the annual tax return is the same.
How the Mexico aguinaldo calculator works
This page estimates the aguinaldo, the year-end bonus that every employee in Mexico receives, for 2026. It shows the gross amount, the part that is exempt from income tax (ISR), the ISR that the employer withholds on the excess and the net amount that reaches your bank account. It works for a full year of work and for a partial year, when you were hired or left your job during 2026. It is meant for employees who want to know what to expect in December and for employers and accountants who need a quick check. Enter your ordinary salary and the period it covers, the number of aguinaldo days your company grants (at least 15), optional start and end dates, and the ISR method.
The daily salary is the amount divided by the days of its period: monthly by 30, quincena by 15 and weekly by 7. The gross aguinaldo is the daily salary multiplied by the aguinaldo days and by the days worked in the year, divided by 365 (art. 87 of the Ley Federal del Trabajo). The first 30 times the daily UMA is exempt: with the 2026 UMA of MX$ 117.31 published by INEGI in the DOF of January 9, 2026, the exempt part is MX$ 3,519.30 (art. 93-XIV of the Ley del Impuesto sobre la Renta, LISR). The ISR on the excess uses the monthly tariff of Anexo 8 of the RMF 2026, either by adding it to the month's salary (art. 96 LISR) or with the optional method of art. 174 of the RLISR.
Example: a monthly salary of MX$ 20,000.00, a full year and the legal minimum of 15 days. The daily salary is MX$ 666.67 and the gross aguinaldo is MX$ 10,000.00. The exempt part is MX$ 3,519.30, so the taxable part is MX$ 6,480.70. With the art. 96 method the ISR is MX$ 1,384.28 and the net aguinaldo is MX$ 8,615.72. The result assumes a single employer and no other income; the annual tax calculation or the return can change the final tax. This is an estimate and does not replace the advice of a licensed lawyer or accountant.