Tarifa ISR marzo 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
|
2,238.12
|
0.00
|
1.92
|
2,238.13
|
18,996.15
|
42.96
|
6.40
|
18,996.16
|
33,384.03
|
1,115.49
|
10.88
|
33,384.04
|
38,807.46
|
2,680.89
|
16.00
|
38,807.47
|
46,463.13
|
3,548.64
|
17.92
|
46,463.14
|
93,709.47
|
4,920.54
|
21.36
|
93,709.48
|
147,699.00
|
15,012.36
|
23.52
|
147,699.01
|
281,981.70
|
27,710.67
|
30.00
|
281,981.71
|
375,975.60
|
67,995.51
|
32.00
|
375,975.61
|
1,127,926.83
|
98,073.54
|
34.00
|
1,127,926.84
|
En adelante
|
353,736.96
|
35.00
|