Tarifa mensual de ISR 2021
Tarifa mensual de ISR a utilizar por los patrones
Fiscal Contable
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 |