RESICO, business/professional activity, or salary-assimilated: same income, three very different income-tax bills. Enter three figures and see the annual difference — with official 2026 rates.
What you invoice or charge per month for your activity, excluding VAT. Assumed constant all year.
Rent, equipment, staff, supplies with a valid CFDI (electronic invoice) and correct payment method. They only count under the business/professional activity regime — RESICO and salary-assimilated deduct nothing.
Triggers the withholdings: 10% ISR on professional fees and 1.25% under RESICO. They are creditable advance payments, not a cost — but they affect your cash flow.
2026 ISR rates (Annex 8 RMF, DOF 28-Dec-2025). The comparison is of annual ISR — VAT is neutral between professional fees and business activity when your client credits it, and nonexistent under salary-assimilated.
This comparison uses simple assumptions. The real one — with your income mix, personal deductions, VAT and trajectory — we run in a diagnostic session.
Book a diagnostic on WhatsAppThe 2026 monthly ISR rates from Annex 8 of the RMF (annualized) and the RESICO individual rate table (1% to 2.5%). The comparison assumes constant income and does not include personal deductions, PTU (profit sharing) or the subsidy — that is why it is order-of-magnitude, not a tax return.
Because it is taxed on gross income with no deduction whatsoever, at the full rate. The absence of VAT is neutral when you invoice companies (they credit it) and does not even offset the lost deductions at mid-to-high income levels.
Almost always on pure ISR as long as you fit within $3.5M a year and your actual expenses are low; with high deductible expenses (60%+) business activity can tie or win, and RESICO has strict eligibility rules. The precise answer is exactly what the comparator shows with your numbers.
This tool produces informational estimates using 2026 parameters and simplified assumptions. Its results do not constitute advice and do not replace the formal calculation applicable to your case (that of your accountant, your notary or the authority), and may differ from your specific situation. For decisions involving significant amounts, validate them in a session.