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In Mexico, most citizens are required to pay their Income Tax (ISR) to the Tax Administration Service (SAT), including pensioners who receive a certain amount per month.
As clarified by the SAT in an information sheet, a large portion of pensioners in Mexico do not have to pay ISR on their pension, as the ISR Law provides an exemption for certain retirement and pension income.
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However, those who receive a pension that exceeds the limit established by legislation may be subject to tax payment on the portion that exceeds the permitted amount. Keep reading to learn the details about whether you have to pay ISR this 2026 as a pensioner, according to what was reported by the SAT.
Who must pay Income Tax to the SAT?
Article 93 of the Income Tax Law establishes that retirement, pensions, and retirement pay are exempt when the daily amount does not exceed 15 daily UMAs or 53,493 pesos per month; starting from this amount, retirees must make the corresponding tax payment.
In the words of the SAT: “Article 93 of said order indicates that pensions are exempt from paying ISR when they do not exceed the equivalent of 15 daily UMAs; an amount of 53,493 pesos per month”.
When the pension exceeds said monthly amount, the ISR applies to the surplus amount and the annual tax return must be filed, in accordance with tax provisions.
Do beneficiaries of Welfare Pensions have to pay ISR?
If you are a beneficiary of any Welfare Pension granted by the federal government, you should know that you are not obligated to pay ISR, according to what is established by law.
Article 90 of the ISR Law establishes that pensions distributed through federal or state programs do not require payment of Income Tax for 2026.
But regarding this, there is something you must take into account as a retiree: if you receive more than one pension per month, you must calculate your joint income to verify if you are exempt from paying taxes or if you are subject to paying. Take the same amount of 53,493 pesos as a reference.
“Article 90 of the ISR Law establishes that economic or monetary support received by taxpayers through programs provided for in the expenditure budgets of the Federation or federal entities are not considered income for which there is an obligation to pay said tax,” the service points out.
In summary, not all pensioners must pay ISR to the SAT. The exemption depends mainly on the type of income and the amount received, and in the case of pensions covered by Article 93, the tax corresponds to the surplus above the established limit.
[Publicidad]