Tarifa del ISR quincenal
(DOF 9 de enero de 2020)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
285.45
|
0.00
|
1.92
|
285.46
|
2,422.80
|
5.55
|
6.40
|
2,422.81
|
4,257.90
|
142.20
|
10.88
|
4,257.91
|
4,949.55
|
341.85
|
16.00
|
4,949.56
|
5,925.90
|
452.55
|
17.92
|
5,925.91
|
11,951.85
|
627.60
|
21.36
|
11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
143,856.91
|
En adelante
|
45,115.95
|
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 |
$
|
$
|
$
|
0.01
|
872.85
|
200.85
|
872.86
|
1,309.20
|
200.70
|
1,309.21
|
1,713.60
|
200.70
|
1,713.61
|
1,745.70
|
193.80
|
1,745.71
|
2,193.75
|
188.70
|
2,193.76
|
2,327.55
|
174.75
|
2,327.56
|
2,632.65
|
160.35
|
2,632.66
|
3,071.40
|
145.35
|
3,071.41
|
3,510.15
|
125.10
|
3,510.16
|
3,642.60
|
107.40
|
3,642.61
|
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 quincenal
|
$
|
$
|
$
|
$
|
%
|
$
|
0.01
|
0.01
|
285.45
|
0.00
|
1.92
|
200.85
|
285.46
|
285.46
|
872.85
|
5.55
|
6.40
|
200.85
|
285.46
|
872.86
|
1,309.20
|
5.55
|
6.40
|
200.70
|
285.46
|
1,309.21
|
1,713.60
|
5.55
|
6.40
|
200.70
|
285.46
|
1,713.61
|
1,745.70
|
5.55
|
6.40
|
193.80
|
285.46
|
1,745.71
|
2,193.75
|
5.55
|
6.40
|
188.70
|
285.46
|
2,193.76
|
2,327.55
|
5.55
|
6.40
|
174.75
|
285.46
|
2,327.56
|
2,422.80
|
5.55
|
6.40
|
160.35
|
2,422.81
|
2,422.81
|
2,632.65
|
142.20
|
10.88
|
160.35
|
2,422.81
|
2,632.66
|
3,071.40
|
142.20
|
10.88
|
145.35
|
2,422.81
|
3,071.41
|
3,510.15
|
142.20
|
10.88
|
125.10
|
2,422.81
|
3,510.16
|
3,642.60
|
142.20
|
10.88
|
107.40
|
2,422.81
|
3,642.61
|
4,257.90
|
142.20
|
10.88
|
0.00
|
4,257.91
|
4,257.91
|
4,949.55
|
341.85
|
16.00
|
0.00
|
4,949.56
|
4,949.56
|
5,925.90
|
452.55
|
17.92
|
0.00
|
5,925.91
|
5,925.91
|
11,951.85
|
627.60
|
21.36
|
0.00
|
11,951.86
|
11,951.86
|
18,837.75
|
1,914.75
|
23.52
|
0.00
|
18,837.76
|
18,837.76
|
35,964.30
|
3,534.30
|
30.00
|
0.00
|
35,964.31
|
35,964.31
|
47,952.30
|
8,672.25
|
32.00
|
0.00
|
47,952.31
|
47,952.31
|
143,856.90
|
12,508.35
|
34.00
|
0.00
|
143,856.91
|
143,856.91
|
En adelante
|
45,115.95
|
35.00
|
0.00
|