Tarifa ISR abril de 2026

Límite inferior

Límite superior

Cuota fija

Por ciento para aplicarse sobre el excedente del límite inferior

$

$

$

%

0.01

3,378.36

0.00

1.92

3,378.37

28,674.04

64.88

6.40

28,674.05

50,392.08

1,683.80

10.88

50,392.09

58,578.56

4,046.72

16.00

58,578.57

70,134.56

5,356.56

17.92

70,134.57

141,451.32

7,427.36

21.36

141,451.33

222,946.72

22,660.64

23.52

222,946.73

425,642.00

41,828.36

30.00

425,642.01

567,522.64

102,636.92

32.00

567,522.65

1,702,567.96

148,038.76

34.00

1,702,567.97

En adelante

533,954.16

35.00