Tarifa semanal de ISR a utilizar por los patrones
Tarifa del ISR semanal
(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 | 171.78 | 0.00 | 1.92 |
171.79 | 1,458.03 | 3.29 | 6.40 |
1,458.04 | 2,562.35 | 85.61 | 10.88 |
2,562.36 | 2,978.64 | 205.80 | 16.00 |
2,978.65 | 3,566.22 | 272.37 | 17.92 |
3,566.23 | 7,192.64 | 377.65 | 21.36 |
7,192.65 | 11,336.57 | 1,152.27 | 23.52 |
11,336.58 | 21,643.30 | 2,126.95 | 30.00 |
21,643.31 | 28,857.78 | 5,218.92 | 32.00 |
28,857.79 | 86,573.34 | 7,527.59 | 34.00 |
86,573.35 | En adelante | 27,150.83 | 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 semanal |
$ | $ | $ |
0.01 | 407.33 | 93.73 |
407.34 | 610.96 | 93.66 |
610.97 | 799.68 | 93.66 |
799.69 | 814.66 | 90.44 |
814.67 | 1,023.75 | 88.06 |
1,023.76 | 1,086.19 | 81.55 |
1,086.20 | 1,228.57 | 74.83 |
1,228.58 | 1,433.32 | 67.83 |
1,433.33 | 1,638.07 | 58.38 |
1,638.08 | 1,699.88 | 50.12 |
1,699.89 | 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 semanal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 171.78 | 0.00 | 1.92 | 93.73 |
171.79 | 171.79 | 407.33 | 3.29 | 6.40 | 93.73 |
171.79 | 407.34 | 610.96 | 3.29 | 6.40 | 93.66 |
171.79 | 610.97 | 799.68 | 3.29 | 6.40 | 93.66 |
171.79 | 799.69 | 814.66 | 3.29 | 6.40 | 90.44 |
171.79 | 814.67 | 1,023.75 | 3.29 | 6.40 | 88.06 |
171.79 | 1,023.76 | 1,086.19 | 3.29 | 6.40 | 81.55 |
171.79 | 1,086.20 | 1,228.57 | 3.29 | 6.40 | 74.83 |
171.79 | 1,228.58 | 1,433.32 | 3.29 | 6.40 | 67.83 |
171.79 | 1,433.33 | 1,458.03 | 3.29 | 6.40 | 58.38 |
1,458.04 | 1,458.04 | 1,638.07 | 85.61 | 10.88 | 67.83 |
1,458.04 | 1,638.08 | 1,699.88 | 85.61 | 10.88 | 58.38 |
1,458.04 | 1,699.89 | 2,562.35 | 85.61 | 10.88 | 50.12 |
2,562.36 | 2,562.36 | 2,978.64 | 205.80 | 16.00 | 0.00 |
2,978.65 | 2,978.65 | 3,566.22 | 272.37 | 17.92 | 0.00 |
3,566.23 | 3,566.23 | 7,192.64 | 377.65 | 21.36 | 0.00 |
7,192.65 | 7,192.65 | 11,336.57 | 1,152.27 | 23.52 | 0.00 |
11,336.58 | 11,336.58 | 21,643.30 | 2,126.95 | 30.00 | 0.00 |
21,643.31 | 21,643.31 | 28,857.78 | 5,218.92 | 32.00 | 0.00 |
28,857.79 | 28,857.79 | 86,573.34 | 7,527.59 | 34.00 | 0.00 |
86,573.35 | 86,573.35 | En adelante | 27,150.83 | 35.00 | 0.00 |
