Tarifa del ISR mensual
(DOF 9 de enero de 2020)
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
|
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 mensual
|
$
|
$
|
$
|
0.01
|
1,768.96
|
407.02
|
1,768.97
|
2,653.38
|
406.83
|
2,653.39
|
3,472.84
|
406.62
|
3,472.85
|
3,537.87
|
392.77
|
3,537.88
|
4,446.15
|
382.46
|
4,446.16
|
4,717.18
|
354.23
|
4,717.19
|
5,335.42
|
324.87
|
5,335.43
|
6,224.67
|
294.63
|
6,224.68
|
7,113.90
|
253.54
|
7,113.91
|
7,382.33
|
217.61
|
7,382.34
|
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 mensual
|
$
|
$
|
$
|
$
|
%
|
$
|
0.01
|
0.01
|
578.52
|
0.00
|
1.92
|
407.02
|
578.53
|
578.53
|
1,768.96
|
11.11
|
6.40
|
407.02
|
578.53
|
1,768.97
|
2,653.38
|
11.11
|
6.40
|
406.83
|
578.53
|
2,653.39
|
3,472.84
|
11.11
|
6.40
|
406.62
|
578.53
|
3,472.85
|
3,537.87
|
11.11
|
6.40
|
392.77
|
578.53
|
3,537.88
|
4,446.15
|
11.11
|
6.40
|
382.46
|
578.53
|
4,446.16
|
4,717.18
|
11.11
|
6.40
|
354.23
|
578.53
|
4,717.19
|
4,910.18
|
11.11
|
6.40
|
324.87
|
4,910.19
|
4,910.19
|
5,335.42
|
288.33
|
10.88
|
324.87
|
4,910.19
|
5,335.43
|
6,224.67
|
288.33
|
10.88
|
294.63
|
4,910.19
|
6,224.68
|
7,113.90
|
288.33
|
10.88
|
253.54
|
4,910.19
|
7,113.91
|
7,382.33
|
288.33
|
10.88
|
217.61
|
4,910.19
|
7,382.34
|
8,629.20
|
288.33
|
10.88
|
0.00
|
8,629.21
|
8,629.21
|
10,031.07
|
692.96
|
16.00
|
0.00
|
10,031.08
|
10,031.08
|
12,009.94
|
917.26
|
17.92
|
0.00
|
12,009.95
|
12,009.95
|
24,222.31
|
1,271.87
|
21.36
|
0.00
|
24,222.32
|
24,222.32
|
38,177.69
|
3,880.44
|
23.52
|
0.00
|
38,177.70
|
38,177.70
|
72,887.50
|
7,162.74
|
30.00
|
0.00
|
72,887.51
|
72,887.51
|
97,183.33
|
17,575.69
|
32.00
|
0.00
|
97,183.34
|
97,183.34
|
291,550.00
|
25,350.35
|
34.00
|
0.00
|
291,550.01
|
291,550.01
|
En adelante
|
91,435.02
|
35.00
|
0.00
|
