Tarifa del ISR quincenal
(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
|
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
|