Mexico

As of 2017, the Measurement and Actualisation Unit (UMA in Spanish) replaced the minimum wage in tax calculations, limits, exemptions, etc. as a unit of indexation. The UMA that corresponds to 2026 is 117.31 Mexican pesos (MXN) per day.

On 31 December 2025, a decree was published regarding the employment subsidy, which came into force on 1 January 2026. The subsidy amount is determined based on the employee's salary and a progressive tax rate established by the government; such subsidy decreases as the salary increases, and it is credited for the income tax withheld to employees with low-income by reducing their tax burden, as this subsidy is provided to employees who earn a salary below a threshold of MXN 11,492 on a monthly basis for 2026.