On a $400,000/year salary at the legal minimum of 15 days, gross aguinaldo is $16,438. The first $3,519 (30 × UMA) is exempt, leaving $12,919 taxable, which costs about $2,995 in ISR, for a net aguinaldo of $13,444. Enter your own salary and days of aguinaldo below for your exact exempt portion, taxable excess, and net amount.
Legal minimum
15 days' salary
LFT Art. 87
Exempt cap
$3,519
30 x UMA daily
UMA daily 2026
$117
INEGI/DOF
Payment deadline
Dec 20
every year
Used to derive your daily salary (annual ÷ 365) for the aguinaldo and regular-income comparison.
Common salary levels:
Net aguinaldo after ISR
$13,444
Gross aguinaldo
$16,438
Taxable excess
$12,919
Effective rate on gross
18.2%
How your $16,438 aguinaldo is split
$3,519
21.4%
$9,924
60.4%
$2,995
18.2%
| Aguinaldo gross (15 days × $1,096/day) | $16,438 |
| Exempt portion (30 × UMA) | $3,519 |
| Taxable excess | $12,919 |
| ISR on taxable excess | -$2,995 |
| Net aguinaldo received | $13,444 |
Uses the 2026 UMA daily value of $117 (INEGI/DOF, effective February 1, 2026) for the 30 × UMA aguinaldo exemption ($3,519), and the same SAT monthly ISR tarifa used by our Mexico Salary Calculator to approximate the tax on the taxable excess, following the standard payroll "asimilado a salarios" practice. Does not model IMSS, PTU, subsidio al empleo, or state-specific payroll variations. For exact payroll figures consult your employer's nómina provider or a contador.
Aguinaldo isn't optional or discretionary, it's a legal entitlement under Article 87 of the Ley Federal del Trabajo, at least 15 days' salary for every employee, paid no later than December 20 each year. Many employers pay more than the minimum, 20, 25, or even 30+ days, as part of their compensation package.
Unlike your regular paycheck, aguinaldo gets its own tax break. Article 93, fraccion XIV of the LISR exempts the first 30 UMA (Unidad de Medida y Actualización) of aguinaldo from ISR entirely. The UMA is a reference value INEGI updates annually, for 2026 it's $117 a day, so the exempt cap works out to $3,519. Anything you receive above that cap is the taxable excess.
The trickiest part is how that excess actually gets taxed. Aguinaldo is legally "asimilado a salarios", treated as ordinary salary for withholding purposes in the month it's paid, which typically means December. Rather than applying some separate flat rate, payroll systems fold the taxable excess into that month's regular income and run it through the same progressive SAT tarifa mensual used for ordinary salary. This calculator reproduces that: it computes ISR on your regular monthly income alone, then recomputes ISR on your regular monthly income plus the taxable aguinaldo excess, and the difference between those two figures is the tax attributable specifically to your aguinaldo. That's the standard simplified-but-accurate approximation payroll providers use, since it captures the real effect of the excess pushing you into higher marginal ISR bands without requiring a full annual income re-projection.
What this calculator doesn't model: IMSS (Instituto Mexicano del Seguro Social) employee contributions, PTU (employee profit-sharing), or subsidio al empleo, each governed by separate rules and excluded here the same way they're excluded from our Mexico Salary Calculator, to avoid a misleading blended figure.
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Aguinaldo is a mandatory year-end bonus under Article 87 of the Ley Federal del Trabajo (LFT). Every employee is legally owed at least 15 days' salary, though many employers pay more (20, 25, or 30+ days) as company policy. On a $400,000/year salary at the 15-day minimum, that's a gross aguinaldo of $16,438.
No. Aguinaldo has its own exemption under Article 93, fraccion XIV of the LISR: the first 30 UMA (Unidad de Medida y Actualización, a daily value updated annually by INEGI) of aguinaldo is completely exempt from ISR. Only the amount above that threshold is taxable, and it's taxed as an addition to your regular monthly income in the month it's paid, not at a flat separate rate.
The UMA (Unidad de Medida y Actualización) is a reference value INEGI updates each year, used across Mexican law for exemption thresholds, fines, and benefit caps. For 2026 (effective February 1, 2026 through January 31, 2027, published in the DOF), the daily UMA is $117. The aguinaldo exemption cap is 30 times that: $3,519.
Aguinaldo is legally "asimilado a salarios", treated as ordinary salary for withholding purposes in the month it's paid. This calculator follows the standard payroll practice: it recomputes the SAT monthly ISR tarifa on your regular monthly income plus the taxable aguinaldo excess, then subtracts the ISR that would apply to your regular income alone. The difference is the incremental tax attributable to the aguinaldo, which is how most Mexican payroll systems apply the acumulacion de ingresos rule without a full annual re-projection.
By law, aguinaldo must be paid no later than December 20 each year. Employees who worked less than a full calendar year receive a proportional amount based on days worked.
No. This tool models ISR on aguinaldo only, consistent with our Mexico Salary Calculator, which also excludes IMSS (Instituto Mexicano del Seguro Social) employee contributions and PTU (employee profit-sharing), both taxed and structured under separate rules from ordinary salary and aguinaldo.
At the legal minimum of 15 days, gross aguinaldo is $16,438. The first $3,519 (30 x UMA) is exempt, leaving $12,919 taxable at roughly $2,995 in ISR, for a net aguinaldo of about $13,444. Higher salaries or more generous aguinaldo policies (20-30+ days) push a larger share of the bonus above the exempt cap and into ISR, and the calculator above shows the exact split for your own numbers.
Related reading & tools
See how aguinaldo fits into your full annual take-home, and check your regular monthly salary after ISR.
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