Tarifa ISR enero 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
|
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
|
