Tarifa del ISR mensual
Tarifa del ISR mensual
Fiscal Contable
Tarifa del ISR mensual
(DOF 29 de diciembre de 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 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 |