| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
| el excedente del límite inferior | |||
| $ | $ | $ | % |
| 0.01 | 992.14 | 0.00 | 1.92 |
| 992.15 | 8,420.82 | 19.04 | 6.40 |
| 8,420.83 | 14,798.84 | 494.46 | 10.88 |
| 14,798.85 | 17,203.00 | 1,188.48 | 16.00 |
| 17,203.01 | 20,596.70 | 1,573.10 | 17.92 |
| 20,596.71 | 41,540.58 | 2,181.24 | 21.36 |
| 41,540.59 | 65,473.66 | 6,654.84 | 23.52 |
| 65,473.67 | En adelante | 12,283.90 | 30.00 |
