Tarifas del ISR
Tarifa Semanal del ISR 2019
| Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
| $
|
$
|
$
|
%
|
| 0.01
|
133.21
|
0.00
|
1.92
|
| 133.22
|
1,130.64
|
2.59
|
6.40
|
| 1,130.65
|
1,987.02
|
66.36
|
10.88
|
| 1,987.03
|
2,309.79
|
159.53
|
16.00
|
| 2,309.80
|
2,765.42
|
211.19
|
17.92
|
| 2,765.43
|
5,577.53
|
292.88
|
21.36
|
| 5,577.54
|
8,790.95
|
893.55
|
23.52
|
| 8,790.96
|
16,783.34
|
1,649.34
|
30.00
|
| 16,783.35
|
22,377.74
|
4,047.05
|
32.00
|
| 22,377.75
|
67,133.22
|
5,837.23
|
34.00
|
| 67,133.23
|
En adelante
|
21,054.11
|
35.00
|
Tabla del subsidio para el empleo
| Monto de ingresos que sirven de base para calcular el impuesto
|
||
| Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo semanal
|
| $
|
$
|
$
|
| 0.01
|
407.33
|
93.73
|
| 407.34
|
610.96
|
93.66
|
| 610.97
|
799.68
|
93.66
|
| 799.69
|
814.66
|
90.44
|
| 814.67
|
1,023.75
|
88.06
|
| 1,023.76
|
1,086.19
|
81.55
|
| 1,086.20
|
1,228.57
|
74.83
|
| 1,228.58
|
1,433.32
|
67.83
|
| 1,433.33
|
1,638.07
|
58.38
|
| 1,638.08
|
1,699.88
|
50.12
|
| 1,699.89
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
| Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el
excedente del límite inferior 1
|
Subsidio para
el empleo
semanal
|
| $
|
$
|
$
|
$
|
%
|
$
|
| 0.01
|
0.01
|
133.21
|
0.00
|
1.92
|
93.73
|
| 133.22
|
133.22
|
407.33
|
2.59
|
6.40
|
93.73
|
| 133.22
|
407.34
|
610.96
|
2.59
|
6.40
|
93.66
|
| 133.22
|
610.97
|
799.68
|
2.59
|
6.40
|
93.66
|
| 133.22
|
799.69
|
814.66
|
2.59
|
6.40
|
90.44
|
| 133.22
|
814.67
|
1,023.75
|
2.59
|
6.40
|
88.06
|
| 133.22
|
1,023.76
|
1,086.19
|
2.59
|
6.40
|
81.55
|
| 133.22
|
1,086.20
|
1,130.64
|
2.59
|
6.40
|
74.83
|
| 1,130.65
|
1,130.65
|
1,228.57
|
66.36
|
10.88
|
74.83
|
| 1,130.65
|
1,228.58
|
1,433.32
|
66.36
|
10.88
|
67.83
|
| 1,130.65
|
1,433.33
|
1,638.07
|
66.36
|
10.88
|
58.38
|
| 1,130.65
|
1,638.08
|
1,699.88
|
66.36
|
10.88
|
50.12
|
| 1,130.65
|
1,699.89
|
1,987.02
|
66.36
|
10.88
|
0.00
|
| 1,987.03
|
1,987.03
|
2,309.79
|
159.53
|
16.00
|
0.00
|
| 2,309.80
|
2,309.80
|
2,765.42
|
211.19
|
17.92
|
0.00
|
| 2,765.43
|
2,765.43
|
5,577.53
|
292.88
|
21.36
|
0.00
|
| 5,577.54
|
5,577.54
|
8,790.95
|
893.55
|
23.52
|
0.00
|
| 8,790.96
|
8,790.96
|
16,783.34
|
1,649.34
|
30.00
|
0.00
|
| 16,783.35
|
16,783.35
|
22,377.74
|
4,047.05
|
32.00
|
0.00
|
| 22,377.75
|
22,377.75
|
67,133.22
|
5,837.23
|
34.00
|
0.00
|
| 67,133.23
|
67,133.23
|
En adelante
|
21,054.11
|
35.00
|
0.00
|
Tarifa Quincenal del ISR 2019
Tarifa quincenal del ISR
(DOF 24 de diciembre de 2018)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
285.45
|
0.00
|
1.92
|
285.46
|
2,422.80
|
5.55
|
6.40
|
2,422.81
|
4,257.90
|
142.20
|
10.88
|
4,257.91
|
4,949.55
|
341.85
|
16.00
|
4,949.56
|
5,925.90
|
452.55
|
17.92
|
5,925.91
|
11,951.85
|
627.60
|
21.36
|
11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
143,856.91
|
En adelante
|
45,115.95
|
35.00
|
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto
|
||
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo |
$
|
$
|
$
|
0.01
|
872.85
|
200.85
|
872.86
|
1,309.20
|
200.70
|
1,309.21
|
1,713.60
|
200.70
|
1,713.61
|
1,745.70
|
193.80
|
1,745.71
|
2,193.75
|
188.70
|
2,193.76
|
2,327.55
|
174.75
|
2,327.56
|
2,632.65
|
160.35
|
2,632.66
|
3,071.40
|
145.35
|
3,071.41
|
3,510.15
|
125.10
|
3,510.16
|
3,642.60
|
107.40
|
3,642.61
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo quincenal
|
$
|
$
|
$
|
$
|
%
|
$
|
0.01
|
0.01
|
285.45
|
0.00
|
1.92
|
200.85
|
285.46
|
285.46
|
872.85
|
5.55
|
6.40
|
200.85
|
285.46
|
872.86
|
1,309.20
|
5.55
|
6.40
|
200.70
|
285.46
|
1,309.21
|
1,713.60
|
5.55
|
6.40
|
200.70
|
285.46
|
1,713.61
|
1,745.70
|
5.55
|
6.40
|
193.80
|
285.46
|
1,745.71
|
2,193.75
|
5.55
|
6.40
|
188.70
|
285.46
|
2,193.76
|
2,327.55
|
5.55
|
6.40
|
174.75
|
285.46
|
2,327.56
|
2,422.80
|
5.55
|
6.40
|
160.35
|
2,422.81
|
2,422.81
|
2,632.65
|
142.20
|
10.88
|
160.35
|
2,422.81
|
2,632.66
|
3,071.40
|
142.20
|
10.88
|
145.35
|
2,422.81
|
3,071.41
|
3,510.15
|
142.20
|
10.88
|
125.10
|
2,422.81
|
3,510.16
|
3,642.60
|
142.20
|
10.88
|
107.40
|
2,422.81
|
3,642.61
|
4,257.90
|
142.20
|
10.88
|
0.00
|
4,257.91
|
4,257.91
|
4,949.55
|
341.85
|
16.00
|
0.00
|
4,949.56
|
4,949.56
|
5,925.90
|
452.55
|
17.92
|
0.00
|
5,925.91
|
5,925.91
|
11,951.85
|
627.60
|
21.36
|
0.00
|
11,951.86
|
11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
0.00
|
18,837.76
|
18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
0.00
|
35,964.31
|
35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
0.00
|
47,952.31
|
47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
0.00
|
143,856.91
|
143,856.91
|
En adelante
|
45,115.95
|
35.00
|
0.00
|
Tarifa Mensual del ISR 2019
Tarifa Mensual del ISR
(DOF 24 de diciembre 2018)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
578.52
|
0.00
|
1.92
|
578.53
|
4,910.18
|
11.11
|
6.40
|
4,910.19
|
8,629.20
|
288.33
|
10.88
|
8,629.21
|
10,031.07
|
692.96
|
16.00
|
10,031.08
|
12,009.94
|
917.26
|
17.92
|
12,009.95
|
24,222.31
|
1,271.87
|
21.36
|
24,222.32
|
38,177.69
|
3,880.44
|
23.52
|
38,177.70
|
72,887.50
|
7,162.74
|
30.00
|
72,887.51
|
97,183.33
|
17,575.69
|
32.00
|
97,183.34
|
291,550.00
|
25,350.35
|
34.00
|
291,550.01
|
En adelante
|
91,435.02
|
35.00
|
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto
|
||
Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo mensual
|
$
|
$
|
$
|
0.01
|
1,768.96
|
407.02
|
1,768.97
|
2,653.38
|
406.83
|
2,653.39
|
3,472.84
|
406.62
|
3,472.85
|
3,537.87
|
392.77
|
3,537.88
|
4,446.15
|
382.46
|
4,446.16
|
4,717.18
|
354.23
|
4,717.19
|
5,335.42
|
324.87
|
5,335.43
|
6,224.67
|
294.63
|
6,224.68
|
7,113.90
|
253.54
|
7,113.91
|
7,382.33
|
217.61
|
7,382.34
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo mensual
|
$
|
$
|
$
|
$
|
%
|
$
|
0.01
|
0.01
|
578.52
|
0.00
|
1.92
|
407.02
|
578.53
|
578.53
|
1,768.96
|
11.11
|
6.40
|
407.02
|
578.53
|
1,768.97
|
2,653.38
|
11.11
|
6.40
|
406.83
|
578.53
|
2,653.39
|
3,472.84
|
11.11
|
6.40
|
406.62
|
578.53
|
3,472.85
|
3,537.87
|
11.11
|
6.40
|
392.77
|
578.53
|
3,537.88
|
4,446.15
|
11.11
|
6.40
|
382.46
|
578.53
|
4,446.16
|
4,717.18
|
11.11
|
6.40
|
354.23
|
578.53
|
4,717.19
|
4,910.18
|
11.11
|
6.40
|
324.87
|
4,910.19
|
4,910.19
|
5,335.42
|
288.33
|
10.88
|
324.87
|
4,910.19
|
5,335.43
|
6,224.67
|
288.33
|
10.88
|
294.63
|
4,910.19
|
6,224.68
|
7,113.90
|
288.33
|
10.88
|
253.54
|
4,910.19
|
7,113.91
|
7,382.33
|
288.33
|
10.88
|
217.61
|
4,910.19
|
7,382.34
|
8,629.20
|
288.33
|
10.88
|
0.00
|
8,629.21
|
8,629.21
|
10,031.07
|
692.96
|
16.00
|
0.00
|
10,031.08
|
10,031.08
|
12,009.94
|
917.26
|
17.92
|
0.00
|
12,009.95
|
12,009.95
|
24,222.31
|
1,271.87
|
21.36
|
0.00
|
24,222.32
|
24,222.32
|
38,177.69
|
3,880.44
|
23.52
|
0.00
|
38,177.70
|
38,177.70
|
72,887.50
|
7,162.74
|
30.00
|
0.00
|
72,887.51
|
72,887.51
|
97,183.33
|
17,575.69
|
32.00
|
0.00
|
97,183.34
|
97,183.34
|
291,550.00
|
25,350.35
|
34.00
|
0.00
|
291,550.01
|
291,550.01
|
En adelante
|
91,435.02
|
35.00
|
0.00
|
Tarifa Anual del ISR 2019
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2018
(DOF 24 de diciembre de 2018)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
6,942.20
|
0.00
|
1.92
|
6,942.21
|
58,922.16
|
133.28
|
6.40
|
58,922.17
|
103,550.44
|
3,460.01
|
10.88
|
103,550.45
|
120,372.83
|
8,315.57
|
16.00
|
120,372.84
|
144,119.23
|
11,007.14
|
17.92
|
144,119.24
|
290,667.75
|
15,262.49
|
21.36
|
290,667.76
|
458,132.29
|
46,565.26
|
23.52
|
458,132.30
|
874,650.00
|
85,952.92
|
30.00
|
874,650.01
|
1,166,200.00
|
210,908.23
|
32.00
|
1,166,200.01
|
3,498,600.00
|
304,204.21
|
34.00
|
3,498,600.01
|
En adelante
|
1,097,220.21
|
35.00
|
Tarifa Semanal del ISR 2018
| Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
| $
|
$
|
$
|
%
|
| 0.01
|
133.21
|
0.00
|
1.92
|
| 133.22
|
1,130.64
|
2.59
|
6.40
|
| 1,130.65
|
1,987.02
|
66.36
|
10.88
|
| 1,987.03
|
2,309.79
|
159.53
|
16.00
|
| 2,309.80
|
2,765.42
|
211.19
|
17.92
|
| 2,765.43
|
5,577.53
|
292.88
|
21.36
|
| 5,577.54
|
8,790.95
|
893.55
|
23.52
|
| 8,790.96
|
16,783.34
|
1,649.34
|
30.00
|
| 16,783.35
|
22,377.74
|
4,047.05
|
32.00
|
| 22,377.75
|
67,133.22
|
5,837.23
|
34.00
|
| 67,133.23
|
En adelante
|
21,054.11
|
35.00
|
Tabla del subsidio para el empleo
| Monto de ingresos que sirven de base para calcular el impuesto
|
||
| Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo semanal
|
| $
|
$
|
$
|
| 0.01
|
407.33
|
93.73
|
| 407.34
|
610.96
|
93.66
|
| 610.97
|
799.68
|
93.66
|
| 799.69
|
814.66
|
90.44
|
| 814.67
|
1,023.75
|
88.06
|
| 1,023.76
|
1,086.19
|
81.55
|
| 1,086.20
|
1,228.57
|
74.83
|
| 1,228.58
|
1,433.32
|
67.83
|
| 1,433.33
|
1,638.07
|
58.38
|
| 1,638.08
|
1,699.88
|
50.12
|
| 1,699.89
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
| Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el
excedente del límite inferior 1
|
Subsidio para
el empleo
semanal
|
| $
|
$
|
$
|
$
|
%
|
$
|
| 0.01
|
0.01
|
133.21
|
0.00
|
1.92
|
93.73
|
| 133.22
|
133.22
|
407.33
|
2.59
|
6.40
|
93.73
|
| 133.22
|
407.34
|
610.96
|
2.59
|
6.40
|
93.66
|
| 133.22
|
610.97
|
799.68
|
2.59
|
6.40
|
93.66
|
| 133.22
|
799.69
|
814.66
|
2.59
|
6.40
|
90.44
|
| 133.22
|
814.67
|
1,023.75
|
2.59
|
6.40
|
88.06
|
| 133.22
|
1,023.76
|
1,086.19
|
2.59
|
6.40
|
81.55
|
| 133.22
|
1,086.20
|
1,130.64
|
2.59
|
6.40
|
74.83
|
| 1,130.65
|
1,130.65
|
1,228.57
|
66.36
|
10.88
|
74.83
|
| 1,130.65
|
1,228.58
|
1,433.32
|
66.36
|
10.88
|
67.83
|
| 1,130.65
|
1,433.33
|
1,638.07
|
66.36
|
10.88
|
58.38
|
| 1,130.65
|
1,638.08
|
1,699.88
|
66.36
|
10.88
|
50.12
|
| 1,130.65
|
1,699.89
|
1,987.02
|
66.36
|
10.88
|
0.00
|
| 1,987.03
|
1,987.03
|
2,309.79
|
159.53
|
16.00
|
0.00
|
| 2,309.80
|
2,309.80
|
2,765.42
|
211.19
|
17.92
|
0.00
|
| 2,765.43
|
2,765.43
|
5,577.53
|
292.88
|
21.36
|
0.00
|
| 5,577.54
|
5,577.54
|
8,790.95
|
893.55
|
23.52
|
0.00
|
| 8,790.96
|
8,790.96
|
16,783.34
|
1,649.34
|
30.00
|
0.00
|
| 16,783.35
|
16,783.35
|
22,377.74
|
4,047.05
|
32.00
|
0.00
|
| 22,377.75
|
22,377.75
|
67,133.22
|
5,837.23
|
34.00
|
0.00
|
| 67,133.23
|
67,133.23
|
En adelante
|
21,054.11
|
35.00
|
0.00
|
Tarifa Quincenal del ISR 2018
Tarifa quincenal del ISR
(DOF 29 de diciembre de 2017)
| Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
| $
|
$
|
$
|
%
|
| 0.01
|
285.45
|
0.00
|
1.92
|
| 285.46
|
2,422.80
|
5.55
|
6.40
|
| 2,422.81
|
4,257.90
|
142.20
|
10.88
|
| 4,257.91
|
4,949.55
|
341.85
|
16.00
|
| 4,949.56
|
5,925.90
|
452.55
|
17.92
|
| 5,925.91
|
11,951.85
|
627.60
|
21.36
|
| 11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
| 18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
| 35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
| 47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
| 143,856.91
|
En adelante
|
45,115.95
|
35.00
|
Tabla del subsidio para el empleo
| Monto de ingresos que sirven de base para calcular el impuesto
|
||
| Para Ingresos de
|
Hasta Ingresos de
|
Cantidad de subsidio para el empleo |
| $
|
$
|
$
|
| 0.01
|
872.85
|
200.85
|
| 872.86
|
1,309.20
|
200.70
|
| 1,309.21
|
1,713.60
|
200.70
|
| 1,713.61
|
1,745.70
|
193.80
|
| 1,745.71
|
2,193.75
|
188.70
|
| 2,193.76
|
2,327.55
|
174.75
|
| 2,327.56
|
2,632.65
|
160.35
|
| 2,632.66
|
3,071.40
|
145.35
|
| 3,071.41
|
3,510.15
|
125.10
|
| 3,510.16
|
3,642.60
|
107.40
|
| 3,642.61
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
| Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1
|
Subsidio para el empleo quincenal
|
| $
|
$
|
$
|
$
|
%
|
$
|
| 0.01
|
0.01
|
285.45
|
0.00
|
1.92
|
200.85
|
| 285.46
|
285.46
|
872.85
|
5.55
|
6.40
|
200.85
|
| 285.46
|
872.86
|
1,309.20
|
5.55
|
6.40
|
200.70
|
| 285.46
|
1,309.21
|
1,713.60
|
5.55
|
6.40
|
200.70
|
| 285.46
|
1,713.61
|
1,745.70
|
5.55
|
6.40
|
193.80
|
| 285.46
|
1,745.71
|
2,193.75
|
5.55
|
6.40
|
188.70
|
| 285.46
|
2,193.76
|
2,327.55
|
5.55
|
6.40
|
174.75
|
| 285.46
|
2,327.56
|
2,422.80
|
5.55
|
6.40
|
160.35
|
| 2,422.81
|
2,422.81
|
2,632.65
|
142.20
|
10.88
|
160.35
|
| 2,422.81
|
2,632.66
|
3,071.40
|
142.20
|
10.88
|
145.35
|
| 2,422.81
|
3,071.41
|
3,510.15
|
142.20
|
10.88
|
125.10
|
| 2,422.81
|
3,510.16
|
3,642.60
|
142.20
|
10.88
|
107.40
|
| 2,422.81
|
3,642.61
|
4,257.90
|
142.20
|
10.88
|
0.00
|
| 4,257.91
|
4,257.91
|
4,949.55
|
341.85
|
16.00
|
0.00
|
| 4,949.56
|
4,949.56
|
5,925.90
|
452.55
|
17.92
|
0.00
|
| 5,925.91
|
5,925.91
|
11,951.85
|
627.60
|
21.36
|
0.00
|
| 11,951.86
|
11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
0.00
|
| 18,837.76
|
18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
0.00
|
| 35,964.31
|
35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
0.00
|
| 47,952.31
|
47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
0.00
|
| 143,856.91
|
143,856.91
|
En adelante
|
45,115.95
|
35.00
|
0.00
|
Tarifa Mensual del ISR 2018
Tarifa Mensual del ISR
(DOF 29 de diciembre 2017)
| Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
| $
|
$
|
$
|
%
|
| 0.01
|
578.52
|
0.00
|
1.92
|
| 578.53
|
4,910.18
|
11.11
|
6.40
|
| 4,910.19
|
8,629.20
|
288.33
|
10.88
|
| 8,629.21
|
10,031.07
|
692.96
|
16.00
|
| 10,031.08
|
12,009.94
|
917.26
|
17.92
|
| 12,009.95
|
24,222.31
|
1,271.87
|
21.36
|
| 24,222.32
|
38,177.69
|
3,880.44
|
23.52
|
| 38,177.70
|
72,887.50
|
7,162.74
|
30.00
|
| 72,887.51
|
97,183.33
|
17,575.69
|
32.00
|
| 97,183.34
|
291,550.00
|
25,350.35
|
34.00
|
| 291,550.01
|
En adelante
|
91,435.02
|
35.00
|
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
| $
|
$
|
$
|
| 0.01
|
1,768.96
|
407.02
|
| 1,768.97
|
2,653.38
|
406.83
|
| 2,653.39
|
3,472.84
|
406.62
|
| 3,472.85
|
3,537.87
|
392.77
|
| 3,537.88
|
4,446.15
|
382.46
|
| 4,446.16
|
4,717.18
|
354.23
|
| 4,717.19
|
5,335.42
|
324.87
|
| 5,335.43
|
6,224.67
|
294.63
|
| 6,224.68
|
7,113.90
|
253.54
|
| 7,113.91
|
7,382.33
|
217.61
|
| 7,382.34
|
En adelante
|
0.00
|
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
| $
|
$
|
$
|
$
|
%
|
$
|
| 0.01
|
0.01
|
578.52
|
0.00
|
1.92
|
407.02
|
| 578.53
|
578.53
|
1,768.96
|
11.11
|
6.40
|
407.02
|
| 578.53
|
1,768.97
|
2,653.38
|
11.11
|
6.40
|
406.83
|
| 578.53
|
2,653.39
|
3,472.84
|
11.11
|
6.40
|
406.62
|
| 578.53
|
3,472.85
|
3,537.87
|
11.11
|
6.40
|
392.77
|
| 578.53
|
3,537.88
|
4,446.15
|
11.11
|
6.40
|
382.46
|
| 578.53
|
4,446.16
|
4,717.18
|
11.11
|
6.40
|
354.23
|
| 578.53
|
4,717.19
|
4,910.18
|
11.11
|
6.40
|
324.87
|
| 4,910.19
|
4,910.19
|
5,335.42
|
288.33
|
10.88
|
324.87
|
| 4,910.19
|
5,335.43
|
6,224.67
|
288.33
|
10.88
|
294.63
|
| 4,910.19
|
6,224.68
|
7,113.90
|
288.33
|
10.88
|
253.54
|
| 4,910.19
|
7,113.91
|
7,382.33
|
288.33
|
10.88
|
217.61
|
| 4,910.19
|
7,382.34
|
8,629.20
|
288.33
|
10.88
|
0.00
|
| 8,629.21
|
8,629.21
|
10,031.07
|
692.96
|
16.00
|
0.00
|
| 10,031.08
|
10,031.08
|
12,009.94
|
917.26
|
17.92
|
0.00
|
| 12,009.95
|
12,009.95
|
24,222.31
|
1,271.87
|
21.36
|
0.00
|
| 24,222.32
|
24,222.32
|
38,177.69
|
3,880.44
|
23.52
|
0.00
|
| 38,177.70
|
38,177.70
|
72,887.50
|
7,162.74
|
30.00
|
0.00
|
| 72,887.51
|
72,887.51
|
97,183.33
|
17,575.69
|
32.00
|
0.00
|
| 97,183.34
|
97,183.34
|
291,550.00
|
25,350.35
|
34.00
|
0.00
|
| 291,550.01
|
291,550.01
|
En adelante
|
91,435.02
|
35.00
|
0.00
|
Tarifa Anual del ISR 2018
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2018
(DOF 29 de diciembre de 2017)
| Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
el excedente del límite inferior
|
| $
|
$
|
$
|
%
|
| 0.01
|
6,942.20
|
0.00
|
1.92
|
| 6,942.21
|
58,922.16
|
133.28
|
6.40
|
| 58,922.17
|
103,550.44
|
3,460.01
|
10.88
|
| 103,550.45
|
120,372.83
|
8,315.57
|
16.00
|
| 120,372.84
|
144,119.23
|
11,007.14
|
17.92
|
| 144,119.24
|
290,667.75
|
15,262.49
|
21.36
|
| 290,667.76
|
458,132.29
|
46,565.26
|
23.52
|
| 458,132.30
|
874,650.00
|
85,952.92
|
30.00
|
| 874,650.01
|
1,166,200.00
|
210,908.23
|
32.00
|
| 1,166,200.01
|
3,498,600.00
|
304,204.21
|
34.00
|
| 3,498,600.01
|
En adelante
|
1,097,220.21
|
35.00
|
Tarifa Semanal del ISR 2017
|
Límite |
Límite superior |
Cuota |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
114.24 |
0.00 |
1.92 |
|
114.25 |
969.50 |
2.17 |
6.40 |
|
969.51 |
1,703.80 |
56.91 |
10.88 |
|
1,703.81 |
1,980.58 |
136.85 |
16.00 |
|
1,980.59 |
2,371.32 |
181.09 |
17.92 |
|
2,371.33 |
4,782.61 |
251.16 |
21.36 |
|
4,782.62 |
7,538.09 |
766.15 |
23.52 |
|
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
|
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
|
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
|
57,565.77 |
En adelante |
18,053.63 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
|
$ |
$ |
$ |
|
0.01 |
407.33 |
93.73 |
|
407.34 |
610.96 |
93.66 |
|
610.97 |
799.68 |
93.66 |
|
799.69 |
814.66 |
90.44 |
|
814.67 |
1,023.75 |
88.06 |
|
1,023.76 |
1,086.19 |
81.55 |
|
1,086.20 |
1,228.57 |
74.83 |
|
1,228.58 |
1,433.32 |
67.83 |
|
1,433.33 |
1,638.07 |
58.38 |
|
1,638.08 |
1,699.88 |
50.12 |
|
1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo semanal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
114.24 |
0.00 |
1.92 |
93.73 |
|
114.25 |
114.25 |
407.33 |
2.17 |
6.40 |
93.73 |
|
114.25 |
407.34 |
610.96 |
2.17 |
6.40 |
93.66 |
|
114.25 |
610.97 |
799.68 |
2.17 |
6.40 |
93.66 |
|
114.25 |
799.69 |
814.66 |
2.17 |
6.40 |
90.44 |
|
114.25 |
814.67 |
969.50 |
2.17 |
6.40 |
88.06 |
|
969.51 |
969.51 |
1,023.75 |
56.91 |
10.88 |
88.06 |
|
969.51 |
1,023.76 |
1,086.19 |
56.91 |
10.88 |
81.55 |
|
969.51 |
1,086.20 |
1,228.57 |
56.91 |
10.88 |
74.83 |
|
969.51 |
1,228.58 |
1,433.32 |
56.91 |
10.88 |
67.83 |
|
969.51 |
1,433.33 |
1,638.07 |
56.91 |
10.88 |
58.38 |
|
969.51 |
1,638.08 |
1,699.88 |
56.91 |
10.88 |
50.12 |
|
969.51 |
1,699.89 |
1,703.80 |
56.91 |
10.88 |
0.00 |
|
1,703.81 |
1,703.81 |
1,980.58 |
136.85 |
16.00 |
0.00 |
|
1,980.59 |
1,980.59 |
2,371.32 |
181.09 |
17.92 |
0.00 |
|
2,371.33 |
2,371.33 |
4,782.61 |
251.16 |
21.36 |
0.00 |
|
4,782.62 |
4,782.62 |
7,538.09 |
766.15 |
23.52 |
0.00 |
|
7,538.10 |
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
0.00 |
|
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
0.00 |
|
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
0.00 |
|
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35.00 |
0.00 |
Tarifa Quincenal del ISR 2017
Tarifa quincenal del ISR
(DOF 12 de enero de 2016)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
244.80 |
0.00 |
1.92 |
|
244.81 |
2,077.50 |
4.65 |
6.40 |
|
2,077.51 |
3,651.00 |
121.95 |
10.88 |
|
3,651.01 |
4,244.10 |
293.25 |
16.00 |
|
4,244.11 |
5,081.40 |
388.05 |
17.92 |
|
5,081.41 |
10,248.45 |
538.20 |
21.36 |
|
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
|
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
|
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
|
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
|
123,355.21 |
En adelante |
38,686.35 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo quincenal |
|
$ |
$ |
$ |
|
0.01 |
872.85 |
200.85 |
|
872.86 |
1,309.20 |
200.70 |
|
1,309.21 |
1,713.60 |
200.70 |
|
1,713.61 |
1,745.70 |
193.80 |
|
1,745.71 |
2,193.75 |
188.70 |
|
2,193.76 |
2,327.55 |
174.75 |
|
2,327.56 |
2,632.65 |
160.35 |
|
2,632.66 |
3,071.40 |
145.35 |
|
3,071.41 |
3,510.15 |
125.10 |
|
3,510.16 |
3,642.60 |
107.40 |
|
3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
244.80 |
0.00 |
1.92 |
200.85 |
|
244.81 |
244.81 |
872.85 |
4.65 |
6.40 |
200.85 |
|
244.81 |
872.86 |
1,309.20 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,309.21 |
1,713.60 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,713.61 |
1,745.70 |
4.65 |
6.40 |
193.80 |
|
244.81 |
1,745.71 |
2,077.50 |
4.65 |
6.40 |
188.70 |
|
2,077.51 |
2,077.51 |
2,193.75 |
121.95 |
10.88 |
188.70 |
|
2,077.51 |
2,193.76 |
2,327.55 |
121.95 |
10.88 |
174.75 |
|
2,077.51 |
2,327.56 |
2,632.65 |
121.95 |
10.88 |
160.35 |
|
2,077.51 |
2,632.66 |
3,071.40 |
121.95 |
10.88 |
145.35 |
|
2,077.51 |
3,071.41 |
3,510.15 |
121.95 |
10.88 |
125.10 |
|
2,077.51 |
3,510.16 |
3,642.60 |
121.95 |
10.88 |
107.40 |
|
2,077.51 |
3,642.61 |
3,651.00 |
121.95 |
10.88 |
0.00 |
|
3,651.01 |
3,651.01 |
4,244.10 |
293.25 |
16.00 |
0.00 |
|
4,244.11 |
4,244.11 |
5,081.40 |
388.05 |
17.92 |
0.00 |
|
5,081.41 |
5,081.41 |
10,248.45 |
538.20 |
21.36 |
0.00 |
|
10,248.46 |
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
0.00 |
|
16,153.06 |
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
0.00 |
|
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
0.00 |
|
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
0.00 |
|
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35.00 |
0.00 |
Tarifa Mensual del ISR 2017
Tarifa Mensual del ISR
(DOF 12 de enero de 2017)
|
Límite |
Límite |
Cuota |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
496.07 |
0.00 |
1.92 |
|
496.08 |
4,210.41 |
9.52 |
6.40 |
|
4,210.42 |
7,399.42 |
247.24 |
10.88 |
|
7,399.43 |
8,601.50 |
594.21 |
16.00 |
|
8,601.51 |
10,298.35 |
786.54 |
17.92 |
|
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
|
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
|
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
|
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
|
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
|
250,000.01 |
En adelante |
78,404.23 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
5,335.43 |
6,224.67 |
294.63 |
|
6,224.68 |
7,113.90 |
253.54 |
|
7,113.91 |
7,382.33 |
217.61 |
|
7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
496.07 |
0.00 |
1.92 |
407.02 |
|
496.08 |
496.08 |
1,768.96 |
9.52 |
6.40 |
407.02 |
|
496.08 |
1,768.97 |
2,653.38 |
9.52 |
6.40 |
406.83 |
|
496.08 |
2,653.39 |
3,472.84 |
9.52 |
6.40 |
406.62 |
|
496.08 |
3,472.85 |
3,537.87 |
9.52 |
6.40 |
392.77 |
|
496.08 |
3,537.88 |
4,210.41 |
9.52 |
6.40 |
382.46 |
|
4,210.42 |
4,210.42 |
4,446.15 |
247.24 |
10.88 |
382.46 |
|
4,210.42 |
4,446.16 |
4,717.18 |
247.24 |
10.88 |
354.23 |
|
4,210.42 |
4,717.19 |
5,335.42 |
247.24 |
10.88 |
324.87 |
|
4,210.42 |
5,335.43 |
6,224.67 |
247.24 |
10.88 |
294.63 |
|
4,210.42 |
6,224.68 |
7,113.90 |
247.24 |
10.88 |
253.54 |
|
4,210.42 |
7,113.91 |
7,382.33 |
247.24 |
10.88 |
217.61 |
|
4,210.42 |
7,382.34 |
7,399.42 |
247.24 |
10.88 |
0.00 |
|
7,399.43 |
7,399.43 |
8,601.50 |
594.21 |
16.00 |
0.00 |
|
8,601.51 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
0.00 |
|
10,298.36 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
0.00 |
|
20,770.30 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
0.00 |
|
32,736.84 |
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
0.00 |
|
62,500.01 |
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
0.00 |
|
83,333.34 |
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
0.00 |
|
250,000.01 |
250,000.01 |
En adelante |
78,404.23 |
35.00 |
0.00 |
Tarifa Anual del ISR 2017
Tarifa Anual del ISR
(DOF 12 de enero de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |
Tarifa Semanal del ISR 2016
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
114.24 |
0.00 |
1.92 |
|
114.25 |
969.50 |
2.17 |
6.40 |
|
969.51 |
1,703.80 |
56.91 |
10.88 |
|
1,703.81 |
1,980.58 |
136.85 |
16.00 |
|
1,980.59 |
2,371.32 |
181.09 |
17.92 |
|
2,371.33 |
4,782.61 |
251.16 |
21.36 |
|
4,782.62 |
7,538.09 |
766.15 |
23.52 |
|
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
|
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
|
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
|
57,565.77 |
En adelante |
18,053.63 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
|
$ |
$ |
$ |
|
0.01 |
407.33 |
93.73 |
|
407.34 |
610.96 |
93.66 |
|
610.97 |
799.68 |
93.66 |
|
799.69 |
814.66 |
90.44 |
|
814.67 |
1,023.75 |
88.06 |
|
1,023.76 |
1,086.19 |
81.55 |
|
1,086.20 |
1,228.57 |
74.83 |
|
1,228.58 |
1,433.32 |
67.83 |
|
1,433.33 |
1,638.07 |
58.38 |
|
1,638.08 |
1,699.88 |
50.12 |
|
1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo semanal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
114.24 |
0.00 |
1.92 |
93.73 |
|
114.25 |
114.25 |
407.33 |
2.17 |
6.40 |
93.73 |
|
114.25 |
407.34 |
610.96 |
2.17 |
6.40 |
93.66 |
|
114.25 |
610.97 |
799.68 |
2.17 |
6.40 |
93.66 |
|
114.25 |
799.69 |
814.66 |
2.17 |
6.40 |
90.44 |
|
114.25 |
814.67 |
969.50 |
2.17 |
6.40 |
88.06 |
|
969.51 |
969.51 |
1,023.75 |
56.91 |
10.88 |
88.06 |
|
969.51 |
1,023.76 |
1,086.19 |
56.91 |
10.88 |
81.55 |
|
969.51 |
1,086.20 |
1,228.57 |
56.91 |
10.88 |
74.83 |
|
969.51 |
1,228.58 |
1,433.32 |
56.91 |
10.88 |
67.83 |
|
969.51 |
1,433.33 |
1,638.07 |
56.91 |
10.88 |
58.38 |
|
969.51 |
1,638.08 |
1,699.88 |
56.91 |
10.88 |
50.12 |
|
969.51 |
1,699.89 |
1,703.80 |
56.91 |
10.88 |
0.00 |
|
1,703.81 |
1,703.81 |
1,980.58 |
136.85 |
16.00 |
0.00 |
|
1,980.59 |
1,980.59 |
2,371.32 |
181.09 |
17.92 |
0.00 |
|
2,371.33 |
2,371.33 |
4,782.61 |
251.16 |
21.36 |
0.00 |
|
4,782.62 |
4,782.62 |
7,538.09 |
766.15 |
23.52 |
0.00 |
|
7,538.10 |
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
0.00 |
|
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
0.00 |
|
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
0.00 |
|
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35.00 |
0.00 |
Tarifa Quincenal del ISR 2016
Tarifa quincenal del ISR
(DOF 12 de enero de 2016)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
244.80 |
0.00 |
1.92 |
|
244.81 |
2,077.50 |
4.65 |
6.40 |
|
2,077.51 |
3,651.00 |
121.95 |
10.88 |
|
3,651.01 |
4,244.10 |
293.25 |
16.00 |
|
4,244.11 |
5,081.40 |
388.05 |
17.92 |
|
5,081.41 |
10,248.45 |
538.20 |
21.36 |
|
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
|
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
|
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
|
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
|
123,355.21 |
En adelante |
38,686.35 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo quincenal |
|
$ |
$ |
$ |
|
0.01 |
872.85 |
200.85 |
|
872.86 |
1,309.20 |
200.70 |
|
1,309.21 |
1,713.60 |
200.70 |
|
1,713.61 |
1,745.70 |
193.80 |
|
1,745.71 |
2,193.75 |
188.70 |
|
2,193.76 |
2,327.55 |
174.75 |
|
2,327.56 |
2,632.65 |
160.35 |
|
2,632.66 |
3,071.40 |
145.35 |
|
3,071.41 |
3,510.15 |
125.10 |
|
3,510.16 |
3,642.60 |
107.40 |
|
3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
244.80 |
0.00 |
1.92 |
200.85 |
|
244.81 |
244.81 |
872.85 |
4.65 |
6.40 |
200.85 |
|
244.81 |
872.86 |
1,309.20 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,309.21 |
1,713.60 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,713.61 |
1,745.70 |
4.65 |
6.40 |
193.80 |
|
244.81 |
1,745.71 |
2,077.50 |
4.65 |
6.40 |
188.70 |
|
2,077.51 |
2,077.51 |
2,193.75 |
121.95 |
10.88 |
188.70 |
|
2,077.51 |
2,193.76 |
2,327.55 |
121.95 |
10.88 |
174.75 |
|
2,077.51 |
2,327.56 |
2,632.65 |
121.95 |
10.88 |
160.35 |
|
2,077.51 |
2,632.66 |
3,071.40 |
121.95 |
10.88 |
145.35 |
|
2,077.51 |
3,071.41 |
3,510.15 |
121.95 |
10.88 |
125.10 |
|
2,077.51 |
3,510.16 |
3,642.60 |
121.95 |
10.88 |
107.40 |
|
2,077.51 |
3,642.61 |
3,651.00 |
121.95 |
10.88 |
0.00 |
|
3,651.01 |
3,651.01 |
4,244.10 |
293.25 |
16.00 |
0.00 |
|
4,244.11 |
4,244.11 |
5,081.40 |
388.05 |
17.92 |
0.00 |
|
5,081.41 |
5,081.41 |
10,248.45 |
538.20 |
21.36 |
0.00 |
|
10,248.46 |
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
0.00 |
|
16,153.06 |
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
0.00 |
|
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
0.00 |
|
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
0.00 |
|
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35.00 |
0.00 |
Tarifa Mensual del ISR 2016
Tarifa Mensual del ISR
(DOF 12 de enero de 2016)
|
Límite |
Límite |
Cuota |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
496.07 |
0.00 |
1.92 |
|
496.08 |
4,210.41 |
9.52 |
6.40 |
|
4,210.42 |
7,399.42 |
247.24 |
10.88 |
|
7,399.43 |
8,601.50 |
594.21 |
16.00 |
|
8,601.51 |
10,298.35 |
786.54 |
17.92 |
|
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
|
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
|
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
|
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
|
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
|
250,000.01 |
En adelante |
78,404.23 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
5,335.43 |
6,224.67 |
294.63 |
|
6,224.68 |
7,113.90 |
253.54 |
|
7,113.91 |
7,382.33 |
217.61 |
|
7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
496.07 |
0.00 |
1.92 |
407.02 |
|
496.08 |
496.08 |
1,768.96 |
9.52 |
6.40 |
407.02 |
|
496.08 |
1,768.97 |
2,653.38 |
9.52 |
6.40 |
406.83 |
|
496.08 |
2,653.39 |
3,472.84 |
9.52 |
6.40 |
406.62 |
|
496.08 |
3,472.85 |
3,537.87 |
9.52 |
6.40 |
392.77 |
|
496.08 |
3,537.88 |
4,210.41 |
9.52 |
6.40 |
382.46 |
|
4,210.42 |
4,210.42 |
4,446.15 |
247.24 |
10.88 |
382.46 |
|
4,210.42 |
4,446.16 |
4,717.18 |
247.24 |
10.88 |
354.23 |
|
4,210.42 |
4,717.19 |
5,335.42 |
247.24 |
10.88 |
324.87 |
|
4,210.42 |
5,335.43 |
6,224.67 |
247.24 |
10.88 |
294.63 |
|
4,210.42 |
6,224.68 |
7,113.90 |
247.24 |
10.88 |
253.54 |
|
4,210.42 |
7,113.91 |
7,382.33 |
247.24 |
10.88 |
217.61 |
|
4,210.42 |
7,382.34 |
7,399.42 |
247.24 |
10.88 |
0.00 |
|
7,399.43 |
7,399.43 |
8,601.50 |
594.21 |
16.00 |
0.00 |
|
8,601.51 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
0.00 |
|
10,298.36 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
0.00 |
|
20,770.30 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
0.00 |
|
32,736.84 |
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
0.00 |
|
62,500.01 |
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
0.00 |
|
83,333.34 |
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
0.00 |
|
250,000.01 |
250,000.01 |
En adelante |
78,404.23 |
35.00 |
0.00 |
Tarifa Anual del ISR 2016
Tarifa Anual del ISR
(DOF 12 de enero de 2016)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |
Tarifas del ISR 2015
Tarifa Semanal del ISR 2015
(DOF 5 de enero de 2015)
|
Límite |
Límite superior |
Cuota |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
114.24 |
0.00 |
1.92 |
|
114.25 |
969.50 |
2.17 |
6.40 |
|
969.51 |
1,703.80 |
56.91 |
10.88 |
|
1,703.81 |
1,980.58 |
136.85 |
16.00 |
|
1,980.59 |
2,371.32 |
181.09 |
17.92 |
|
2,371.33 |
4,782.61 |
251.16 |
21.36 |
|
4,782.62 |
7,538.09 |
766.15 |
23.52 |
|
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
|
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
|
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
|
57,565.77 |
En adelante |
18,053.63 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
|
$ |
$ |
$ |
|
0.01 |
407.33 |
93.73 |
|
407.34 |
610.96 |
93.66 |
|
610.97 |
799.68 |
93.66 |
|
799.69 |
814.66 |
90.44 |
|
814.67 |
1,023.75 |
88.06 |
|
1,023.76 |
1,086.19 |
81.55 |
|
1,086.20 |
1,228.57 |
74.83 |
|
1,228.58 |
1,433.32 |
67.83 |
|
1,433.33 |
1,638.07 |
58.38 |
|
1,638.08 |
1,699.88 |
50.12 |
|
1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo semanal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
114.24 |
0.00 |
1.92 |
93.73 |
|
114.25 |
114.25 |
407.33 |
2.17 |
6.40 |
93.73 |
|
114.25 |
407.34 |
610.96 |
2.17 |
6.40 |
93.66 |
|
114.25 |
610.97 |
799.68 |
2.17 |
6.40 |
93.66 |
|
114.25 |
799.69 |
814.66 |
2.17 |
6.40 |
90.44 |
|
114.25 |
814.67 |
969.50 |
2.17 |
6.40 |
88.06 |
|
969.51 |
969.51 |
1,023.75 |
56.91 |
10.88 |
88.06 |
|
969.51 |
1,023.76 |
1,086.19 |
56.91 |
10.88 |
81.55 |
|
969.51 |
1,086.20 |
1,228.57 |
56.91 |
10.88 |
74.83 |
|
969.51 |
1,228.58 |
1,433.32 |
56.91 |
10.88 |
67.83 |
|
969.51 |
1,433.33 |
1,638.07 |
56.91 |
10.88 |
58.38 |
|
969.51 |
1,638.08 |
1,699.88 |
56.91 |
10.88 |
50.12 |
|
969.51 |
1,699.89 |
1,703.80 |
56.91 |
10.88 |
0.00 |
|
1,703.81 |
1,703.81 |
1,980.58 |
136.85 |
16.00 |
0.00 |
|
1,980.59 |
1,980.59 |
2,371.32 |
181.09 |
17.92 |
0.00 |
|
2,371.33 |
2,371.33 |
4,782.61 |
251.16 |
21.36 |
0.00 |
|
4,782.62 |
4,782.62 |
7,538.09 |
766.15 |
23.52 |
0.00 |
|
7,538.10 |
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
0.00 |
|
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
0.00 |
|
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
0.00 |
|
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35.00 |
0.00 |
Tarifa Quincenal del ISR 2015
(DOF 5 de enero de 2015)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
244.80 |
0.00 |
1.92 |
|
244.81 |
2,077.50 |
4.65 |
6.40 |
|
2,077.51 |
3,651.00 |
121.95 |
10.88 |
|
3,651.01 |
4,244.10 |
293.25 |
16.00 |
|
4,244.11 |
5,081.40 |
388.05 |
17.92 |
|
5,081.41 |
10,248.45 |
538.20 |
21.36 |
|
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
|
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
|
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
|
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
|
123,355.21 |
En adelante |
38,686.35 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo quincenal |
|
$ |
$ |
$ |
|
0.01 |
872.85 |
200.85 |
|
872.86 |
1,309.20 |
200.70 |
|
1,309.21 |
1,713.60 |
200.70 |
|
1,713.61 |
1,745.70 |
193.80 |
|
1,745.71 |
2,193.75 |
188.70 |
|
2,193.76 |
2,327.55 |
174.75 |
|
2,327.56 |
2,632.65 |
160.35 |
|
2,632.66 |
3,071.40 |
145.35 |
|
3,071.41 |
3,510.15 |
125.10 |
|
3,510.16 |
3,642.60 |
107.40 |
|
3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
244.80 |
0.00 |
1.92 |
200.85 |
|
244.81 |
244.81 |
872.85 |
4.65 |
6.40 |
200.85 |
|
244.81 |
872.86 |
1,309.20 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,309.21 |
1,713.60 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,713.61 |
1,745.70 |
4.65 |
6.40 |
193.80 |
|
244.81 |
1,745.71 |
2,077.50 |
4.65 |
6.40 |
188.70 |
|
2,077.51 |
2,077.51 |
2,193.75 |
121.95 |
10.88 |
188.70 |
|
2,077.51 |
2,193.76 |
2,327.55 |
121.95 |
10.88 |
174.75 |
|
2,077.51 |
2,327.56 |
2,632.65 |
121.95 |
10.88 |
160.35 |
|
2,077.51 |
2,632.66 |
3,071.40 |
121.95 |
10.88 |
145.35 |
|
2,077.51 |
3,071.41 |
3,510.15 |
121.95 |
10.88 |
125.10 |
|
2,077.51 |
3,510.16 |
3,642.60 |
121.95 |
10.88 |
107.40 |
|
2,077.51 |
3,642.61 |
3,651.00 |
121.95 |
10.88 |
0.00 |
|
3,651.01 |
3,651.01 |
4,244.10 |
293.25 |
16.00 |
0.00 |
|
4,244.11 |
4,244.11 |
5,081.40 |
388.05 |
17.92 |
0.00 |
|
5,081.41 |
5,081.41 |
10,248.45 |
538.20 |
21.36 |
0.00 |
|
10,248.46 |
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
0.00 |
|
16,153.06 |
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
0.00 |
|
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
0.00 |
|
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
0.00 |
|
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35.00 |
0.00 |
Tarifa Mensual del ISR 2015
(DOF 5 de enero de 2015)
|
Límite |
Límite |
Cuota |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
496.07 |
0.00 |
1.92 |
|
496.08 |
4,210.41 |
9.52 |
6.40 |
|
4,210.42 |
7,399.42 |
247.24 |
10.88 |
|
7,399.43 |
8,601.50 |
594.21 |
16.00 |
|
8,601.51 |
10,298.35 |
786.54 |
17.92 |
|
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
|
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
|
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
|
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
|
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
|
250,000.01 |
En adelante |
78,404.23 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
5,335.43 |
6,224.67 |
294.63 |
|
6,224.68 |
7,113.90 |
253.54 |
|
7,113.91 |
7,382.33 |
217.61 |
|
7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
496.07 |
0.00 |
1.92 |
407.02 |
|
496.08 |
496.08 |
1,768.96 |
9.52 |
6.40 |
407.02 |
|
496.08 |
1,768.97 |
2,653.38 |
9.52 |
6.40 |
406.83 |
|
496.08 |
2,653.39 |
3,472.84 |
9.52 |
6.40 |
406.62 |
|
496.08 |
3,472.85 |
3,537.87 |
9.52 |
6.40 |
392.77 |
|
496.08 |
3,537.88 |
4,210.41 |
9.52 |
6.40 |
382.46 |
|
4,210.42 |
4,210.42 |
4,446.15 |
247.24 |
10.88 |
382.46 |
|
4,210.42 |
4,446.16 |
4,717.18 |
247.24 |
10.88 |
354.23 |
|
4,210.42 |
4,717.19 |
5,335.42 |
247.24 |
10.88 |
324.87 |
|
4,210.42 |
5,335.43 |
6,224.67 |
247.24 |
10.88 |
294.63 |
|
4,210.42 |
6,224.68 |
7,113.90 |
247.24 |
10.88 |
253.54 |
|
4,210.42 |
7,113.91 |
7,382.33 |
247.24 |
10.88 |
217.61 |
|
4,210.42 |
7,382.34 |
7,399.42 |
247.24 |
10.88 |
0.00 |
|
7,399.43 |
7,399.43 |
8,601.50 |
594.21 |
16.00 |
0.00 |
|
8,601.51 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
0.00 |
|
10,298.36 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
0.00 |
|
20,770.30 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
0.00 |
|
32,736.84 |
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
0.00 |
|
62,500.01 |
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
0.00 |
|
83,333.34 |
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
0.00 |
|
250,000.01 |
250,000.01 |
En adelante |
78,404.23 |
35.00 |
0.00 |
Tarifa Anual del ISR 2015
(DOF 5 de enero de 2015)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |
Tarifas del ISR 2014
Tarifa Semanal del ISR 2014
(DOF 3 de enero de 2014)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
114.24 |
0.00 |
1.92 |
|
114.25 |
969.50 |
2.17 |
6.40 |
|
969.51 |
1,703.80 |
56.91 |
10.88 |
|
1,703.81 |
1,980.58 |
136.85 |
16.00 |
|
1,980.59 |
2,371.32 |
181.09 |
17.92 |
|
2,371.33 |
4,782.61 |
251.16 |
21.36 |
|
4,782.62 |
7,538.09 |
766.15 |
23.52 |
|
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
|
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
|
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
|
57,565.77 |
En adelante |
18,053.63 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
|
$ |
$ |
$ |
|
0.01 |
407.33 |
93.73 |
|
407.34 |
610.96 |
93.66 |
|
610.97 |
799.68 |
93.66 |
|
799.69 |
814.66 |
90.44 |
|
814.67 |
1,023.75 |
88.06 |
|
1,023.76 |
1,086.19 |
81.55 |
|
1,086.20 |
1,228.57 |
74.83 |
|
1,228.58 |
1,433.32 |
67.83 |
|
1,433.33 |
1,638.07 |
58.38 |
|
1,638.08 |
1,699.88 |
50.12 |
|
1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo semanal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
114.24 |
0.00 |
1.92 |
93.73 |
|
114.25 |
114.25 |
407.33 |
2.17 |
6.40 |
93.73 |
|
114.25 |
407.34 |
610.96 |
2.17 |
6.40 |
93.66 |
|
114.25 |
610.97 |
799.68 |
2.17 |
6.40 |
93.66 |
|
114.25 |
799.69 |
814.66 |
2.17 |
6.40 |
90.44 |
|
114.25 |
814.67 |
969.50 |
2.17 |
6.40 |
88.06 |
|
969.51 |
969.51 |
1,023.75 |
56.91 |
10.88 |
88.06 |
|
969.51 |
1,023.76 |
1,086.19 |
56.91 |
10.88 |
81.55 |
|
969.51 |
1,086.20 |
1,228.57 |
56.91 |
10.88 |
74.83 |
|
969.51 |
1,228.58 |
1,433.32 |
56.91 |
10.88 |
67.83 |
|
969.51 |
1,433.33 |
1,638.07 |
56.91 |
10.88 |
58.38 |
|
969.51 |
1,638.08 |
1,699.88 |
56.91 |
10.88 |
50.12 |
|
969.51 |
1,699.89 |
1,703.80 |
56.91 |
10.88 |
0.00 |
|
1,703.81 |
1,703.81 |
1,980.58 |
136.85 |
16.00 |
0.00 |
|
1,980.59 |
1,980.59 |
2,371.32 |
181.09 |
17.92 |
0.00 |
|
2,371.33 |
2,371.33 |
4,782.61 |
251.16 |
21.36 |
0.00 |
|
4,782.62 |
4,782.62 |
7,538.09 |
766.15 |
23.52 |
0.00 |
|
7,538.10 |
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
0.00 |
|
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
0.00 |
|
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
0.00 |
|
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35.00 |
0.00 |
Tarifa Quincenal del ISR 2014
(DOF 3 de enero de 2014)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
244.80 |
0.00 |
1.92 |
|
244.81 |
2,077.50 |
4.65 |
6.40 |
|
2,077.51 |
3,651.00 |
121.95 |
10.88 |
|
3,651.01 |
4,244.10 |
293.25 |
16.00 |
|
4,244.11 |
5,081.40 |
388.05 |
17.92 |
|
5,081.41 |
10,248.45 |
538.20 |
21.36 |
|
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
|
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
|
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
|
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
|
123,355.21 |
En adelante |
38,686.35 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo quincenal |
|
$ |
$ |
$ |
|
0.01 |
872.85 |
200.85 |
|
872.86 |
1,309.20 |
200.70 |
|
1,309.21 |
1,713.60 |
200.70 |
|
1,713.61 |
1,745.70 |
193.80 |
|
1,745.71 |
2,193.75 |
188.70 |
|
2,193.76 |
2,327.55 |
174.75 |
|
2,327.56 |
2,632.65 |
160.35 |
|
2,632.66 |
3,071.40 |
145.35 |
|
3,071.41 |
3,510.15 |
125.10 |
|
3,510.16 |
3,642.60 |
107.40 |
|
3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo quincenal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
244.80 |
0.00 |
1.92 |
200.85 |
|
244.81 |
244.81 |
872.85 |
4.65 |
6.40 |
200.85 |
|
244.81 |
872.86 |
1,309.20 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,309.21 |
1,713.60 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,713.61 |
1,745.70 |
4.65 |
6.40 |
193.80 |
|
244.81 |
1,745.71 |
2,077.50 |
4.65 |
6.40 |
188.70 |
|
2,077.51 |
2,077.51 |
2,193.75 |
121.95 |
10.88 |
188.70 |
|
2,077.51 |
2,193.76 |
2,327.55 |
121.95 |
10.88 |
174.75 |
|
2,077.51 |
2,327.56 |
2,632.65 |
121.95 |
10.88 |
160.35 |
|
2,077.51 |
2,632.66 |
3,071.40 |
121.95 |
10.88 |
145.35 |
|
2,077.51 |
3,071.41 |
3,510.15 |
121.95 |
10.88 |
125.10 |
|
2,077.51 |
3,510.16 |
3,642.60 |
121.95 |
10.88 |
107.40 |
|
2,077.51 |
3,642.61 |
3,651.00 |
121.95 |
10.88 |
0.00 |
|
3,651.01 |
3,651.01 |
4,244.10 |
293.25 |
16.00 |
0.00 |
|
4,244.11 |
4,244.11 |
5,081.40 |
388.05 |
17.92 |
0.00 |
|
5,081.41 |
5,081.41 |
10,248.45 |
538.20 |
21.36 |
0.00 |
|
10,248.46 |
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
0.00 |
|
16,153.06 |
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
0.00 |
|
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
0.00 |
|
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
0.00 |
|
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35.00 |
0.00 |
Tarifa Mensual del ISR 2014
(DOF 3 de enero de 2014)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
496.07 |
0.00 |
1.92 |
|
496.08 |
4,210.41 |
9.52 |
6.40 |
|
4,210.42 |
7,399.42 |
247.24 |
10.88 |
|
7,399.43 |
8,601.50 |
594.21 |
16.00 |
|
8,601.51 |
10,298.35 |
786.54 |
17.92 |
|
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
|
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
|
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
|
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
|
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
|
250,000.01 |
En adelante |
78,404.23 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
5,335.43 |
6,224.67 |
294.63 |
|
6,224.68 |
7,113.90 |
253.54 |
|
7,113.91 |
7,382.33 |
217.61 |
|
7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo mensual
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
496.07 |
0.00 |
1.92 |
407.02 |
|
496.08 |
496.08 |
1,768.96 |
9.52 |
6.40 |
407.02 |
|
496.08 |
1,768.97 |
2,653.38 |
9.52 |
6.40 |
406.83 |
|
496.08 |
2,653.39 |
3,472.84 |
9.52 |
6.40 |
406.62 |
|
496.08 |
3,472.85 |
3,537.87 |
9.52 |
6.40 |
392.77 |
|
496.08 |
3,537.88 |
4,210.41 |
9.52 |
6.40 |
382.46 |
|
4,210.42 |
4,210.42 |
4,446.15 |
247.24 |
10.88 |
382.46 |
|
4,210.42 |
4,446.16 |
4,717.18 |
247.24 |
10.88 |
354.23 |
|
4,210.42 |
4,717.19 |
5,335.42 |
247.24 |
10.88 |
324.87 |
|
4,210.42 |
5,335.43 |
6,224.67 |
247.24 |
10.88 |
294.63 |
|
4,210.42 |
6,224.68 |
7,113.90 |
247.24 |
10.88 |
253.54 |
|
4,210.42 |
7,113.91 |
7,382.33 |
247.24 |
10.88 |
217.61 |
|
4,210.42 |
7,382.34 |
7,399.42 |
247.24 |
10.88 |
0.00 |
|
7,399.43 |
7,399.43 |
8,601.50 |
594.21 |
16.00 |
0.00 |
|
8,601.51 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
0.00 |
|
10,298.36 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
0.00 |
|
20,770.30 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
0.00 |
|
32,736.84 |
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
0.00 |
|
62,500.01 |
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
0.00 |
|
83,333.34 |
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
0.00 |
|
250,000.01 |
250,000.01 |
En adelante |
78,404.23 |
35.00 |
0.00 |
Tarifa Anual del ISR 2014
(DOF 3 de enero de 2014)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |