Unlike ISR (income tax) or IMSS (social security) contributions, the impuesto sobre nóminas (ISN) is not federal: each state levies it, and the employer pays it on compensation for subordinate personal work. Because each state sets its own rate, tax base and due date, a company with employees in several states may face a different obligation in each one.
2026 table: rate and due date
The due date is the day of the month following the month the tax accrues.
| State | Rate | Due (following month) |
|---|---|---|
| Aguascalientes | 2.5 % | Day 17 |
| Baja California | 4.25 % | Day 25 |
| Baja California Sur | 3 % | Day 15 |
| Campeche | 3 % | Day 17 |
| Chiapas | 3 % | Day 17 |
| Chihuahua | 4 % (transitional, 2026 and 2027) | Day 15 |
| Mexico City | 4 % | Day 17 |
| Coahuila | 3 % | Day 17 |
| Colima | 3 % | Day 17 |
| Durango | 3 % | Day 17 |
| State of Mexico | 3 % | Day 10 |
| Guanajuato | 3 % | Day 22 |
| Guerrero | 3 % | Day 17 |
| Hidalgo | 3 % | Day 17 |
| Jalisco | 3 % | Day 12 |
| Michoacán | 3 % | Day 17 |
| Morelos | 3 % | Day 17 |
| Nayarit | 3 % | Day 10 |
| Nuevo León | 3 % | Day 17 |
| Oaxaca | 3 % | Bimonthly, day 17 of the odd month |
| Puebla | 3 % | Day 17 |
| Querétaro | 3 % | Day 22 |
| Quintana Roo | 4 % | Day 10 |
| San Luis Potosí | 3 % | Day 17 |
| Sinaloa | 2.4 % to 3 % (by brackets) | Day 17 |
| Sonora | 3 % | Day 20 |
| Tabasco | 3.5 % | Day 17 |
| Tamaulipas | 3 % | Day 17 |
| Tlaxcala | 3 % | Day 17 |
| Veracruz | 3 % | Day 17 |
| Yucatán | 3.75 % | Day 10 |
| Zacatecas | 3.5 % | Day 17 |
Note that not every state is due on the 17th: State of Mexico, Nayarit, Quintana Roo and Yucatán require payment on day 10, while Baja California allows until day 25.
Points to watch
- Where the tax accrues: in the state where the work is performed, which is not always the company's tax domicile.
- Tax base: each state law defines which payments are included and which are exempt; review the law of every state where you have staff.
- Asimilados and fee-based workers: several states also tax payments to asimilados a salarios (people paid like employees without an employment relationship) and professional fees; check your local law.
- Incentives: some states grant reductions for hiring older adults or people with disabilities.
Legal basis
- The Treasury Laws, Financial Codes and Tax Codes of each state in force in 2026.
- Chihuahua applies 4 % under a transitional provision for 2026 and 2027.
Rates can change from one year to the next, so check your state's law every January.
In Nomikhor, ISN is calculated automatically along with ISR and IMSS, and the amount flows into the payroll accounting entry.