Tarifa del ISR quincenal
Tarifa del ISR quincenal
Fiscal Contable
Tarifa del ISR quincenal
(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 |