Para pagos mensuales correspondientes a 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
|
Para pagos trimestrales ISR por arrendamiento 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
|
1,933.74
|
0.00
|
1.92
|
1,933.75
|
16,412.76
|
37.14
|
6.40
|
16,412.77
|
28,843.98
|
963.78
|
10.88
|
28,843.99
|
33,529.86
|
2,316.30
|
16.00
|
33,529.87
|
40,144.41
|
3,066.03
|
17.92
|
40,144.42
|
80,965.50
|
4,251.36
|
21.36
|
80,965.51
|
127,612.74
|
12,970.74
|
23.52
|
127,612.75
|
243,633.75
|
23,942.19
|
30.00
|
243,633.76
|
324,845.01
|
58,748.49
|
32.00
|
324,845.02
|
974,535.03
|
84,736.08
|
34.00
|
974,535.04
|
En adelante
|
305,630.70
|
35.00 |