Additional tools · Mexico
Personal deduction limit calculator
Calculate the general personal deduction limit for tax year 2025 or 2026.
Your estimate
The smaller of two limits
The general limit is the smaller of 15% of total annual income or five annual UMA units. Annual UMA: $41,273.52 in 2025; $42,794.64 in 2026. The displayed deduction is the smaller of eligible expenses and this limit. It is not your income tax saving.
Expenses with separate rules
Do not include donations, retirement contributions, certain disability expenses or tax incentives governed by separate limits. Check invoices, payment methods and eligibility. RESICO does not allow these expenses against the activity’s income tax; assess mixed income separately by regime.