Tarifa ISR diciembre 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
|
8,952.49
|
0.00
|
1.92
|
8,952.50
|
75,984.55
|
171.88
|
6.40
|
75,984.56
|
133,536.07
|
4,461.94
|
10.88
|
133,536.08
|
155,229.80
|
10,723.55
|
16.00
|
155,229.81
|
185,852.57
|
14,194.54
|
17.92
|
185,852.58
|
374,837.88
|
19,682.13
|
21.36
|
374,837.89
|
590,795.99
|
60,049.40
|
23.52
|
590,796.00
|
1,127,926.84
|
110,842.74
|
30.00
|
1,127,926.85
|
1,503,902.47
|
271,981.99
|
32.00
|
1,503,902.47
|
4,511,707.37
|
392,294.17
|
34.00
|
4,511,707.38
|
En adelante
|
1,414,947.85
|
35.00
|
