Tarifa quincenal de ISR a utilizar por los patrones
Tarifa del ISR quincenal
(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 | 368.10 | 0.00 | 1.92 |
368.11 | 3,124.35 | 7.05 | 6.40 |
3,124.36 | 5,490.75 | 183.45 | 10.88 |
5,490.76 | 6,382.80 | 441.00 | 16.00 |
6,382.81 | 7,641.90 | 583.65 | 17.92 |
7,641.91 | 15,412.80 | 809.25 | 21.36 |
15,412.81 | 24,292.65 | 2,469.15 | 23.52 |
24,292.66 | 46,378.50 | 4,557.75 | 30.00 |
46,378.51 | 61,838.10 | 11,183.40 | 32.00 |
61,838.11 | 185,514.30 | 16,130.55 | 34.00 |
185,514.31 | En adelante | 58,180.35 | 35.00 |
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto | ||
Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo quincenal |
$ | $ | $ |
0.01 | 872.85 | 200.85 |
872.86 | 1,309.20 | 200.70 |
1,309.21 | 1,713.60 | 200.70 |
1,713.61 | 1,745.70 | 193.80 |
1,745.71 | 2,193.75 | 188.70 |
2,193.76 | 2,327.55 | 174.75 |
2,327.56 | 2,632.65 | 160.35 |
2,632.66 | 3,071.40 | 145.35 |
3,071.41 | 3,510.15 | 125.10 |
3,510.16 | 3,642.60 | 107.40 |
3,642.61 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo
Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo quincenal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 368.10 | 0.00 | 1.92 | 200.85 |
368.11 | 368.11 | 872.85 | 7.05 | 6.40 | 200.85 |
368.11 | 872.86 | 1,309.20 | 7.05 | 6.40 | 200.70 |
368.11 | 1,309.21 | 1,713.60 | 7.05 | 6.40 | 200.70 |
368.11 | 1,713.61 | 1,745.70 | 7.05 | 6.40 | 193.80 |
368.11 | 1,745.71 | 2,193.75 | 7.05 | 6.40 | 188.70 |
368.11 | 2,193.76 | 2,327.55 | 7.05 | 6.40 | 174.75 |
368.11 | 2,327.56 | 2,632.65 | 7.05 | 6.40 | 160.35 |
368.11 | 2,632.66 | 3,071.40 | 7.05 | 6.40 | 145.35 |
368.11 | 3,071.41 | 3,124.35 | 7.05 | 6.40 | 125.10 |
3,124.36 | 3,124.36 | 3,510.15 | 183.45 | 10.88 | 125.10 |
3,124.36 | 3,510.16 | 3,642.60 | 183.45 | 10.88 | 107.40 |
3,124.36 | 3,642.61 | 5,490.75 | 183.45 | 10.88 | 0.00 |
5,490.76 | 5,490.76 | 6,382.80 | 441.00 | 16.00 | 0.00 |
6,382.81 | 6,382.81 | 7,641.90 | 583.65 | 17.92 | 0.00 |
7,641.91 | 7,641.91 | 15,412.80 | 809.25 | 21.36 | 0.00 |
15,412.81 | 15,412.81 | 24,292.65 | 2,469.15 | 23.52 | 0.00 |
24,292.66 | 24,292.66 | 46,378.50 | 4,557.75 | 30.00 | 0.00 |
46,378.51 | 46,378.51 | 61,838.10 | 11,183.40 | 32.00 | 0.00 |
61,838.11 | 61,838.11 | 185,514.30 | 16,130.55 | 34.00 | 0.00 |
185,514.31 | 185,514.31 | En adelante | 58,180.35 | 35.00 | 0.00 |
