ISR Provisional (Provisional Income Tax)ee-ess-EH-reh proh-vee-see-oh-NAHL
ISR provisional is a monthly or quarterly advance payment of income tax on business, professional or rental income in Mexico, credited against the taxpayer's annual ISR return. Article 14 of the Ley del Impuesto Sobre la Renta governs provisional payments for legal entities; Article 116 governs them for individuals with rental income.
By Daniel Ortega · Last reviewed 12 November 2026
How it works
Foreign owners earning rental income in Quintana Roo file ISR provisional monthly or, if monthly rental income does not exceed ten times the daily UMA elevated to the month (approximately 33,942 pesos in 2026), quarterly, no later than the 17th of the month following the payment period. A landlord earning 40,000 pesos monthly rental income pays ISR provisional monthly: subtracting the optional 35 percent deduction leaves 26,000 pesos base, which produces ISR of approximately 2,085 pesos using the 2026 monthly table; a landlord earning 25,000 pesos may file quarterly and credit all provisional payments toward the year-end return. When the tenant is a legal entity, it must withhold 10 percent of the rent as provisional payment. Companies calculate ISR provisional by applying the 30 percent rate on estimated taxable profit using a utility coefficient, then crediting prior provisional payments from the same year. Foreign landlords should consult a fiscal representative or accountant registered with SAT to file monthly or quarterly declarations. All provisional payments are credited toward the final annual ISR determination.