| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| $ | $ | $ | % | ||
| 0.01 | 5,952.84 | 0.00 | 1.92 | ||
| 5,952.85 | 50,524.92 | 114.24 | 6.40 | ||
| 50,524.93 | 88,793.04 | 2,966.76 | 10.88 | ||
| 88,793.05 | 103,218.00 | 7,130.88 | 16.00 | ||
| 103,218.01 | 123,580.20 | 9,438.60 | 17.92 | ||
| 123,580.21 | 249,243.48 | 13,087.44 | 21.36 | ||
| 249,243.49 | 392,841.96 | 39,929.04 | 23.52 | ||
| 392,841.97 | En adelante | 73,703.40 | 30.00 | ||
