mx-estimated-tax

Section 1 -- Quick reference

Quick reference fields

Field	Value
Country	Mexico
Tax	Monthly provisional income tax payments (pagos provisionales de ISR)
Primary legislation	Ley del ISR (LISR), Arts. 106-108 (personas fisicas); Art. 14 (personas morales); Arts. 113-E to 113-J (RESICO)
Supporting legislation	Codigo Fiscal de la Federacion (CFF), Arts. 17-A (actualizacion), Art. 21 (recargos)
Authority	Servicio de Administracion Tributaria (SAT)
Portal	sat.gob.mx
Currency	MXN only
Payment schedule	Monthly -- by the 17th of the following month
Computation	Cumulative YTD for general regime; gross income x fixed rate for RESICO
RESICO income limit	MXN 3,500,000 annual
Contributor	Open Accountants Community
Validated by	Pending -- requires sign-off by Mexican contador publico
Validation date	Pending

RESICO monthly rate table

Monthly income (MXN)	Rate
Up to 25,000	1.00%
25,000.01 -- 50,000	1.10%
50,000.01 -- 83,333.33	1.50%
83,333.34 -- 208,333.33	2.00%
208,333.34 -- 3,500,000	2.50%

Conservative defaults

Ambiguity	Default
Regime unclear	Confirm: general, RESICO, or persona moral before computing
Cumulative vs monthly isolated	ALWAYS cumulative YTD for general regime
Coefficient of utility uncertain	Verify against most recent annual return
RESICO threshold exceeded	Switch to general regime immediately
CFDI status of expenses	Only deduct with valid CFDI

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — tax regime, monthly/cumulative income and deductible expenses (with CFDI), prior payments made, retenciones received. (Minimum viable)
• Recommended inputs — prior year annual return (for coefficient of utility for personas morales), loss carryforwards, PTU paid. (Recommended)
• Ideal inputs — complete monthly accounting with CFDI, prior year Declaracion Anual, SAT portal access for pre-filled data. (Ideal)
• Refusal policy if minimum is missing — SOFT WARN. Without income and expense figures, the cumulative computation cannot proceed.

Refusal catalogue

• R-MX-ET-1 -- Corporate estimated tax (personas morales general) — Trigger: client is a persona moral using coefficient of utility. Message: "Persona moral provisional payments use the coefficient of utility method, which is a Tier 2 computation requiring the prior year annual return. Flag for contador publico."
• R-MX-ET-2 -- Cross-border PE issues — Trigger: client has establecimiento permanente questions. Message: "Permanent establishment issues are outside this skill."
• R-MX-ET-3 -- Treaty credit timing — Trigger: cross-border income with treaty interactions. Message: "Treaty credit allocation in provisional payments is outside this skill."

Section 3 -- Payment pattern library

This is the deterministic pre-classifier for bank statement transactions. When a debit matches a pattern below, classify it as a provisional ISR payment.

3.1 SAT provisional payment debits

SAT provisional payment debits

Pattern	Treatment	Notes
SAT, SERVICIO DE ADMINISTRACION TRIBUTARIA	ISR provisional payment	Match with monthly timing
ISR PROVISIONAL, PAGO PROVISIONAL	ISR provisional payment	Explicit description
LINEA DE CAPTURA followed by digits	ISR provisional payment	SAT payment reference
DECLARACION PROVISIONAL	ISR provisional payment	Filing description
HACIENDA, SHCP	ISR provisional payment	Government payee

3.2 Timing-based identification

Timing-based identification

Debit date range	Income month covered	Confidence
1st -- 20th of month	Prior month income	High if SAT/ISR reference
After 17th with surcharge	Late payment	Flag for reviewer

3.3 Related but NOT ISR provisional payments

Related but NOT ISR provisional payments

Pattern	Treatment	Notes
IVA, IVA PROVISIONAL	EXCLUDE	VAT provisional payment
IMSS, CUOTA OBRERO PATRONAL	EXCLUDE	Social security
ISN, IMPUESTO SOBRE NOMINAS	EXCLUDE	Payroll tax
ISR RETENIDO, RETENCION ISR	EXCLUDE	Withholding payment (employer)
DECLARACION ANUAL	EXCLUDE	Annual return payment
RECARGOS, ACTUALIZACION	EXCLUDE	Surcharges/inflation adjustment
MULTA SAT	EXCLUDE	Fine
PTU	EXCLUDE	Profit sharing payment

3.4 Payment references

Payment references

Reference pattern	Treatment	Notes
Linea de captura + period reference	ISR provisional for that period	Standard SAT format
RFC + ISR + month/year	ISR provisional	Self-identified

Section 4 -- Worked examples

Example 1 -- General regime cumulative (Q2 month)

Input: Cumulative income (Jan-May) = MXN 250,000. Cumulative deductions = MXN 80,000. Retenciones YTD = MXN 5,000. Prior payments (Jan-Apr) = MXN 15,000.

Computation:

• Taxable base = MXN 250,000 - MXN 80,000 = MXN 170,000
• Apply cumulative progressive table: find bracket, compute ISR
• Subtract retenciones MXN 5,000
• Subtract prior payments MXN 15,000
• May payment = result

Example 2 -- RESICO monthly

Input: Monthly income = MXN 40,000.

Computation: Rate for MXN 25,000.01-50,000 = 1.10%. Payment = MXN 40,000 x 1.10% = MXN 440.

Example 3 -- Negative cumulative result

Input: Cumulative deductions exceed income YTD.

Output: No provisional payment due. Loss carries forward in cumulative computation.

Example 4 -- Bank statement classification

Input line: 17.02.2025 ; SAT PAGO PROVISIONAL ISR ENE 2025 ; CARGO ; -3,500.00 ; MXN

Classification: ISR provisional payment for January 2025. Tax payment -- not a deductible business expense.

Section 5 -- Computation rules

5.1 General regime -- cumulative method

• Cumulative method formula — cumulative_income = total_income_YTD (with valid CFDI) cumulative_deductions = total_deductible_expenses_YTD cumulative_PTU = profit sharing paid cumulative_losses = loss carryforwards applied taxable_base = income - deductions - PTU - losses provisional_ISR = apply_progressive_table(taxable_base) payment = provisional_ISR - retenciones_YTD - prior_payments_YTD if payment < 0: payment = 0

5.2 Progressive rate table (Art. 96 LISR, cumulative)

• Progressive rate table range — Ranges from 1.92% to 35%. Confirm against Annex 8 of the 2025 Resolucion Miscelanea Fiscal. (Art. 96 LISR; Annex 8 of the 2025 Resolucion Miscelanea Fiscal)

5.3 RESICO -- simplified

• RESICO simplified rule — Applied to gross monthly income. No deductions. Fixed rates 1%-2.5%. Income limit MXN 3,500,000/year.

5.4 Persona moral -- coefficient of utility

• Coefficient of utility formula — coefficient = prior_year_fiscal_profit / prior_year_nominal_income taxable_base = cumulative_income x coefficient provisional_ISR = taxable_base x 30% payment = provisional_ISR - retenciones - prior_payments
• Flag requirement — Flag for contador publico.

5.5 Filing deadline

• Filing deadline — The 17th of the month following the income month. Weekend/holiday: next business day.

Section 6 -- Penalties and interest

6.1 Recargos and actualizacion

Recargos and actualizacion

Element	Rule
Actualizacion	Tax adjusted by INPC ratio (due month to payment month)
Recargos	Approx. 1.47%/month on updated amount

6.2 Computation

• Penalty computation formula — updated_tax = unpaid_tax x (INPC_payment_month / INPC_due_month) recargos = updated_tax x recargo_rate x months_late total = updated_tax + recargos

6.3 Multas (fines)

Multas (fines)

Violation	Fine range
Failure to file	MXN 1,810 -- MXN 22,400 per return
Filing errors	MXN 460 -- MXN 6,730

Section 7 -- SAT filing procedure

1. Log into SAT portal with e.firma or contrasena
2. Select Declaraciones > Presenta tu declaracion provisional o definitiva
3. Select tax period and ISR provisional obligation
4. Enter income, deductions, prior payments
5. System calculates -- review and confirm
6. Generate linea de captura for payment
7. Pay via bank portal using linea de captura
8. Download and retain acuse de recibo

Section 8 -- Edge cases

No prior year return for coefficient. SAT may estimate or zero provisionals in first year. Flag for contador publico.

Section 8 -- Edge cases

Exceeded MXN 3.5M threshold. Switch to cumulative progressive method from the month threshold was exceeded.

Section 8 -- Edge cases

No payment due. Loss carries forward in YTD computation.

Section 8 -- Edge cases

No payment due. Excess carries forward.

Section 8 -- Edge cases

Personas morales may request lower coefficient for second half of year. Must file at least 1 month before first reduced payment.

Section 9 -- Self-checks

Before delivering output, verify:

• Correct regime identified (general, RESICO, persona moral)
• Cumulative method applied for general regime (not monthly isolated)
• Prior payments and retenciones subtracted
• Progressive rate table current for 2025
• RESICO rates and MXN 3.5M threshold checked
• Filing deadline is 17th (not end of month)
• Only expenses with valid CFDI deducted
• Actualizacion included in late payment computation
• Loss carryforwards and PTU accounted for
• Output labelled as estimated until contador publico confirms

Section 10 -- Test suite

Test 1 -- RESICO monthly

Input: Monthly income MXN 40,000. Expected: Rate 1.10%. Payment = MXN 440.

Test 2 -- RESICO threshold exceeded

Input: Cumulative income hits MXN 3.6M. Expected: Switch to general regime. Apply cumulative progressive method.

Test 3 -- Negative cumulative result

Input: Cumulative deductions > income. Expected: No payment due. Loss carries forward.

Test 4 -- Retenciones exceed ISR

Input: Provisional ISR = MXN 5,000. Retenciones YTD = MXN 6,000. Expected: No payment. Excess MXN 1,000 carries forward.

Test 5 -- Late payment

Input: MXN 3,500 due 17 Feb. Paid 17 Apr. INPC ratio = 1.008. Recargo rate = 1.47%. Expected: Updated tax = MXN 3,528. Recargos = MXN 3,528 x 1.47% x 2 = MXN 103.72.

Test 6 -- First year persona moral

Input: New company, no prior annual return. Expected: No coefficient available. Flag for contador publico.

Prohibitions

• NEVER compute pagos provisionales using monthly isolated method for general regime -- ALWAYS cumulative YTD
• NEVER forget to subtract prior payments from the cumulative result
• NEVER apply RESICO rates to taxpayer exceeding MXN 3.5M annual income
• NEVER use coefficient of utility without verifying against most recent annual return
• NEVER ignore actualizacion when computing late payment charges
• NEVER deduct expenses without valid CFDI
• NEVER present amounts as definitive -- advise confirmation with contador publico

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a contador publico or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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