Tarifa ISR octubre 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
|
7,460.40
|
0.00
|
1.92
|
7,460.41
|
63,320.50
|
143.20
|
6.40
|
63,320.51
|
111,280.10
|
3,718.30
|
10.88
|
111,280.11
|
129,358.20
|
8,936.30
|
16.00
|
129,358.21
|
154,877.10
|
11,828.80
|
17.92
|
154,877.11
|
312,364.90
|
16,401.80
|
21.36
|
312,364.91
|
492,330.00
|
50,041.20
|
23.52
|
492,330.01
|
939,939.00
|
92,368.90
|
30.00
|
939,939.01
|
1,253,252.00
|
226,651.70
|
32.00
|
1,253,252.01
|
3,759,756.10
|
326,911.80
|
34.00
|
3,759,756.11
|
En adelante
|
1,179,123.20
|
35.00
|
