Tarifa ISR mayo 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
|
3,730.20
|
0.00
|
1.92
|
3,730.21
|
31,660.25
|
71.60
|
6.40
|
31,660.26
|
55,640.05
|
1,859.15
|
10.88
|
55,640.06
|
64,679.10
|
4,468.15
|
16.00
|
64,679.11
|
77,438.55
|
5,914.40
|
17.92
|
77,438.56
|
156,182.45
|
8,200.90
|
21.36
|
156,182.46
|
246,165.00
|
25,020.60
|
23.52
|
246,165.01
|
469,969.50
|
46,184.45
|
30.00
|
469,969.51
|
626,626.00
|
113,325.85
|
32.00
|
626,626.01
|
1,879,878.05
|
163,455.90
|
34.00
|
1,879,878.06
|
En adelante
|
589,561.60
|
35.00
|