Tarifa semanal de ISR a utilizar por los patrones
Tarifa del ISR semanal
(DOF 9 de enero de 2020)
Límite inferior
| Límite superior
| Cuota fija
| Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 133.21 | 0.00 | 1.92 |
133.22 | 1,130.64 | 2.59 | 6.40 |
1,130.65 | 1,987.02 | 66.36 | 10.88 |
1,987.03 | 2,309.79 | 159.53 | 16.00 |
2,309.80 | 2,765.42 | 211.19 | 17.92 |
2,765.43 | 5,577.53 | 292.88 | 21.36 |
5,577.54 | 8,790.95 | 893.55 | 23.52 |
8,790.96 | 16,783.34 | 1,649.34 | 30.00 |
16,783.35 | 22,377.74 | 4,047.05 | 32.00 |
22,377.75 | 67,133.22 | 5,837.23 | 34.00 |
67,133.23 | En adelante | 21,054.11 | 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 semanal |
$ | $ | $ |
0.01 | 407.33 | 93.73 |
407.34 | 610.96 | 93.66 |
610.97 | 799.68 | 93.66 |
799.69 | 814.66 | 90.44 |
814.67 | 1,023.75 | 88.06 |
1,023.76 | 1,086.19 | 81.55 |
1,086.20 | 1,228.57 | 74.83 |
1,228.58 | 1,433.32 | 67.83 |
1,433.33 | 1,638.07 | 58.38 |
1,638.08 | 1,699.88 | 50.12 |
1,699.89 | 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 semanal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 133.21 | 0.00 | 1.92 | 93.73 |
133.22 | 133.22 | 407.33 | 2.59 | 6.40 | 93.73 |
133.22 | 407.34 | 610.96 | 2.59 | 6.40 | 93.66 |
133.22 | 610.97 | 799.68 | 2.59 | 6.40 | 93.66 |
133.22 | 799.69 | 814.66 | 2.59 | 6.40 | 90.44 |
133.22 | 814.67 | 1,023.75 | 2.59 | 6.40 | 88.06 |
133.22 | 1,023.76 | 1,086.19 | 2.59 | 6.40 | 81.55 |
133.22 | 1,086.20 | 1,130.64 | 2.59 | 6.40 | 74.83 |
1,130.65 | 1,130.65 | 1,228.57 | 66.36 | 10.88 | 74.83 |
1,130.65 | 1,228.58 | 1,433.32 | 66.36 | 10.88 | 67.83 |
1,130.65 | 1,433.33 | 1,638.07 | 66.36 | 10.88 | 58.38 |
1,130.65 | 1,638.08 | 1,699.88 | 66.36 | 10.88 | 50.12 |
1,130.65 | 1,699.89 | 1,987.02 | 66.36 | 10.88 | 0.00 |
1,987.03 | 1,987.03 | 2,309.79 | 159.53 | 16.00 | 0.00 |
2,309.80 | 2,309.80 | 2,765.42 | 211.19 | 17.92 | 0.00 |
2,765.43 | 2,765.43 | 5,577.53 | 292.88 | 21.36 | 0.00 |
5,577.54 | 5,577.54 | 8,790.95 | 893.55 | 23.52 | 0.00 |
8,790.96 | 8,790.96 | 16,783.34 | 1,649.34 | 30.00 | 0.00 |
16,783.35 | 16,783.35 | 22,377.74 | 4,047.05 | 32.00 | 0.00 |
22,377.75 | 22,377.75 | 67,133.22 | 5,837.23 | 34.00 | 0.00 |
67,133.23 | 67,133.23 | En adelante | 21,054.11 | 35.00 | 0.00 |