Tarifa del ISR semanal
Tarifa del ISR semanal
Fiscal Contable
Tarifa del ISR semanal
(DOF 29 de diciembre de 2017)
| 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 |