Tarifa mensual de ISR a utilizar por los patrones
Tarifa del ISR mensual
(DOF del 29 de diciembre de 2023)
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 746.04 | 0.00 | 1.92 |
746.05 | 6,332.05 | 14.32 | 6.40 |
6,332.06 | 11,128.01 | 371.83 | 10.88 |
11,128.02 | 12,935.82 | 893.63 | 16.00 |
12,935.83 | 15,487.71 | 1,182.88 | 17.92 |
15,487.72 | 31,236.49 | 1,640.18 | 21.36 |
31,236.50 | 49,233.00 | 5,004.12 | 23.52 |
49,233.01 | 93,993.90 | 9,236.89 | 30.00 |
93,993.91 | 125,325.20 | 22,665.17 | 32.00 |
125,325.21 | 375,975.61 | 32,691.18 | 34.00 |
375,975.62 | En adelante | 117,912.32 | 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 mensual |
$ | $ | $ |
0.01 | 1,768.96 | 407.02 |
1,768.97 | 2,653.38 | 406.83 |
2,653.39 | 3,472.84 | 406.62 |
3,472.85 | 3,537.87 | 392.77 |
3,537.88 | 4,446.15 | 382.46 |
4,446.16 | 4,717.18 | 354.23 |
4,717.19 | 5,335.42 | 324.87 |
5,335.43 | 6,224.67 | 294.63 |
6,224.68 | 7,113.90 | 253.54 |
7,113.91 | 7,382.33 | 217.61 |
7,382.34 | 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 mensual |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 746.04 | 0.00 | 1.92 | 407.02 |
746.05 | 746.05 | 1,768.96 | 14.32 | 6.40 | 407.02 |
746.05 | 1,768.97 | 2,653.38 | 14.32 | 6.40 | 406.83 |
746.05 | 2,653.39 | 3,472.84 | 14.32 | 6.40 | 406.62 |
746.05 | 3,472.85 | 3,537.87 | 14.32 | 6.40 | 392.77 |
746.05 | 3,537.88 | 4,446.15 | 14.32 | 6.40 | 382.46 |
746.05 | 4,446.16 | 4,717.18 | 14.32 | 6.40 | 354.23 |
746.05 | 4,717.19 | 5,335.42 | 14.32 | 6.40 | 324.87 |
746.05 | 5,335.43 | 6,224.67 | 14.32 | 6.40 | 294.63 |
746.05 | 6,224.68 | 6,332.05 | 14.32 | 6.40 | 253.54 |
6,332.06 | 6,332.06 | 7,113.90 | 371.83 | 10.88 | 253.54 |
6,332.06 | 7,113.91 | 7,382.33 | 371.83 | 10.88 | 217.61 |
6,332.06 | 7,382.34 | 11,128.01 | 371.83 | 10.88 | 0.00 |
11,128.02 | 11,128.02 | 12,935.82 | 893.63 | 16.00 | 0.00 |
12,935.83 | 12,935.83 | 15,487.71 | 1,182.88 | 17.92 | 0.00 |
15,487.72 | 15,487.72 | 31,236.49 | 1,640.18 | 21.36 | 0.00 |
31,236.50 | 31,236.50 | 49,233.00 | 5,004.12 | 23.52 | 0.00 |
49,233.01 | 49,233.01 | 93,993.90 | 9,236.89 | 30.00 | 0.00 |
93,993.91 | 93,993.91 | 125,325.20 | 22,665.17 | 32.00 | 0.00 |
125,325.21 | 125,325.21 | 375,975.61 | 32,691.18 | 34.00 | 0.00 |
375,975.62 | 375,975.62 | En adelante | 117,912.31 | 35.00 | 0.00 |
