Tarifa ISR abril de 2018
Tarifa ISR abril de 2018
Fiscal Contable
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 |