Tarifa ISR enero 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
|
746.04
|
0.00
|
1.92
|
746.05
|
6,332.05
|
14.32
|
6.40
|
6,332.06
|
11,128.01
|
371.83
|
10.88
|
11,128.02
|
12,935.82
|
893.63
|
16.00
|
12,935.83
|
15,487.71
|
1,182.88
|
17.92
|
15,487.72
|
31,236.49
|
1,640.18
|
21.36
|
31,236.50
|
49,233.00
|
5,004.12
|
23.52
|
49,233.01
|
93,993.90
|
9,236.89
|
30.00
|
93,993.91
|
125,325.20
|
22,665.17
|
32.00
|
125,325.21
|
375,975.61
|
32,691.18
|
34.00
|
375,975.62
|
En adelante
|
117,912.32
|
35.00
|
