Tarifa ISR febrero 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
|
1,492.08
|
0.00
|
1.92
|
1,492.09
|
12,664.10
|
28.64
|
6.40
|
12,664.11
|
22,256.02
|
743.66
|
10.88
|
22,256.03
|
25,871.64
|
1,787.26
|
16.00
|
25,871.65
|
30,975.42
|
2,365.76
|
17.92
|
30,975.43
|
62,472.98
|
3,280.36
|
21.36
|
62,472.99
|
98,466.00
|
10,008.24
|
23.52
|
98,466.01
|
187,987.80
|
18,473.78
|
30.00
|
187,987.81
|
250,650.40
|
45,330.34
|
32.00
|
250,650.41
|
751,951.22
|
65,382.36
|
34.00
|
751,951.23
|
En adelante
|
235,824.64
|
35.00
|
