Tarifa ISR enero de 2021
(DOF 11 de enero de 2021)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
644.58
|
0.00
|
1.92
|
644.59
|
5,470.92
|
12.38
|
6.40
|
5,470.93
|
9,614.66
|
321.26
|
10.88
|
9,614.67
|
11,176.62
|
772.10
|
16.00
|
11,176.63
|
13,381.47
|
1,022.01
|
17.92
|
13,381.48
|
26,988.50
|
1,417.12
|
21.36
|
26,988.51
|
42,537.58
|
4,323.58
|
23.52
|
42,537.59
|
81,211.25
|
7,980.73
|
30.00
|
81,211.26
|
108,281.67
|
19,582.83
|
32.00
|
108,281.68
|
324,845.01
|
28,245.36
|
34.00
|
324,845.02
|
En adelante
|
101,876.90
|
35.00
|