Tarifa quincenal de ISR 2023
Tarifa quincenal de ISR a utilizar por los patrones
Fiscal Contable
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 |