Tarifa ISR abril de 2023
(DOF del 27 de diciembre de 2022)
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
2,984.16
|
0.00
|
1.92
|
2,984.17
|
25,328.20
|
57.28
|
6.40
|
25,328.21
|
44,512.04
|
1,487.32
|
10.88
|
44,512.05
|
51,743.28
|
3,574.52
|
16.00
|
51,743.29
|
61,950.84
|
4,731.52
|
17.92
|
61,950.85
|
124,945.96
|
6,560.72
|
21.36
|
124,945.97
|
196,932.00
|
20,016.48
|
23.52
|
196,932.01
|
375,975.60
|
36,947.56
|
30.00
|
375,975.61
|
501,300.80
|
90,660.68
|
32.00
|
501,300.81
|
1,503,902.44
|
130,764.72
|
34.00
|
1,503,902.45
|
En adelante
|
471,649.28
|
35.00
|