Tarifa del ISR mensual
(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
|
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
|
644.58
|
0.00
|
1.92
|
407.02
|
644.59
|
644.59
|
1,768.96
|
12.38
|
6.40
|
407.02
|
644.59
|
1,768.97
|
2,653.38
|
12.38
|
6.40
|
406.83
|
644.59
|
2,653.39
|
3,472.84
|
12.38
|
6.40
|
406.62
|
644.59
|
3,472.85
|
3,537.87
|
12.38
|
6.40
|
392.77
|
644.59
|
3,537.88
|
4,446.15
|
12.38
|
6.40
|
382.46
|
644.59
|
4,446.16
|
4,717.18
|
12.38
|
6.40
|
354.23
|
644.59
|
4,717.19
|
5,335.42
|
12.38
|
6.40
|
324.87
|
644.59
|
5,335.43
|
5,470.92
|
12.38
|
6.40
|
294.63
|
5,470.93
|
5,470.93
|
6,224.67
|
321.26
|
10.88
|
294.63
|
5,470.93
|
6,224.68
|
7,113.90
|
321.26
|
10.88
|
253.54
|
5,470.93
|
7,113.91
|
7,382.33
|
321.26
|
10.88
|
217.61
|
5,470.93
|
7,382.34
|
9,614.66
|
321.26
|
10.88
|
0.00
|
9,614.67
|
9,614.67
|
11,176.62
|
772.10
|
16.00
|
0.00
|
11,176.63
|
11,176.63
|
13,381.47
|
1,022.01
|
17.92
|
0.00
|
13,381.48
|
13,381.48
|
26,988.50
|
1,417.12
|
21.36
|
0.00
|
26,988.51
|
26,988.51
|
42,537.58
|
4,323.58
|
23.52
|
0.00
|
42,537.59
|
42,537.59
|
81,211.25
|
7,980.73
|
30.00
|
0.00
|
81,211.26
|
81,211.26
|
108,281.67
|
19,582.83
|
32.00
|
0.00
|
108,281.68
|
108,281.68
|
324,845.01
|
28,245.36
|
34.00
|
0.00
|
324,845.02
|
324,845.02
|
En adelante
|
101,876.90
|
35.00
|
0.00
|
