Tarifa mensual de ISR a utilizar por los patrones
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 |
