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
|
