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Schedule 6. — Wages and Salaries

33. This schedule applies to taxpayers who, regularly or occasionally, receive wages, salaries or any other form of compensation for their personal services (Law, Articles 28 to 30). Salaries paid by foreign Governments to diplomats, consuls and other official representatives are exempt. The tax is levied on total monthly income less certain allowances for dependents: taxpayers resident in the Republic are allowed to deduct for one dependent, 20 pesos; for two, 25 pesos; for three, 30 pesos; for four or more, 35 pesos. Taxpayers residing in the Federal District, in the cities near the United States, in Tampico, Vera Cruz, Tuxpan, Progreso, Merida and certain other neighbouring places, as well as those residing abroad are granted higher allowances for dependents, as follows: for one, 40 pesos; for two, 50 pesos; for three, 60 pesos; for four, 70 pesos.

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