PTU Calculator 2026: Mexico Profit Sharing
Calculate your PTU (profit sharing) in Mexico: 10% of the company's taxable income split by days and salaries, the 3-month cap, the tax-free part and ISR.
What it does
PTU is the workers' share of the company's profits in Mexico: 10% of the taxable income (renta gravable) declared to the SAT, paid by the end of May (end of June for individuals). Half is split by the days each person worked and half by the salary each one earned. Since 2021 it is capped at 3 months of salary or the average of the last 3 years, whichever is better for you, and 15 UMA are tax-free.
How to use it
- Type the company's taxable income and the totals of days and salaries of all workers.
- Type your days, your salary in the year and your monthly salary.
- Read your PTU by days and by salary, the cap, the ISR and the net amount.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How is the PTU split?
The 10% is divided in two halves: one in proportion to the days each worker worked, regardless of salary, and the other in proportion to the salaries earned in the year.
Is there a maximum PTU?
Yes. Since the 2021 reform it cannot exceed 3 months of your salary or the average PTU of your last 3 years; the higher of the two applies.
Does the PTU pay ISR?
Only above 15 UMA (MXN 1,759.65 in 2026). The rest is taxed like the aguinaldo, usually by article 174 of the ISR Regulations.
π Aguinaldo Calculator 2026 (Mexico): Amount and ISR
π΅ Mexico Salary Calculator 2026: Net Pay after ISR and IMSS
π¦ Finiquito and Liquidación Calculator (Mexico)
π₯ IMSS Contributions Calculator 2026: Employer and Employee