Tarifa ISR abril de 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
|
2,314.08
|
0.00
|
1.92
|
| 2,314.09
|
19,640.72
|
44.44
|
6.40
|
| 19,640.73
|
34,516.80
|
1,153.32
|
10.88
|
| 34,516.81
|
40,124.28
|
2,771.84
|
16.00
|
| 40,124.29
|
48,039.76
|
3,669.04
|
17.92
|
| 48,039.77
|
96,889.24
|
5,087.48
|
21.36
|
| 96,889.25
|
152,710.76
|
15,521.76
|
23.52
|
| 152,710.77
|
291,550.00
|
28,650.96
|
30.00
|
| 291,550.01
|
388,733.32
|
70,302.76
|
32.00
|
| 388,733.33
|
1,166,200.00
|
101,401.40
|
34.00
|
| 1,166,200.01
|
En adelante
|
365,740.08
|
35.00
|
