Tabla ISR 2012 Mensual
(DOF 5 de enero de 2012)
Fiscal Contable
Tarifa mensual correspondiente a 2012
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 496.07 | 0.00 | 1.92 |
| 496.08 | 4,210.41 | 9.52 | 6.40 |
| 4,210.42 | 7,399.42 | 247.23 | 10.88 |
| 7,399.43 | 8,601.50 | 594.24 | 16.00 |
| 8,601.51 | 10,298.35 | 786.55 | 17.92 |
| 10,298.36 | 20,770.29 | 1,090.62 | 21.36 |
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
| 32,736.84 | En adelante | 6,141.95 | 30.00 |
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 | 496.07 | 0.00 | 1.92 | 407.02 | |
| 496.08 | 496.08 | 1,768.96 | 9.52 | 6.40 | 407.02 | |
| 496.08 | 1,768.97 | 2,653.38 | 9.52 | 6.40 | 406.83 | |
| 496.08 | 2,653.39 | 3,472.84 | 9.52 | 6.40 | 406.62 | |
| 496.08 | 3,472.85 | 3,537.87 | 9.52 | 6.40 | 392.77 | |
| 496.08 | 3,537.88 | 4,210.41 | 9.52 | 6.40 | 382.46 | |
| 4,210.42 | 4,210.42 | 4,446.15 | 247.23 | 10.88 | 382.46 | |
| 4,210.42 | 4,446.16 | 4,717.18 | 247.23 | 10.88 | 354.23 | |
| 4,210.42 | 4,717.19 | 5,335.42 | 247.23 | 10.88 | 324.87 | |
| 4,210.42 | 5,335.43 | 6,224.67 | 247.23 | 10.88 | 294.63 | |
| 4,210.42 | 6,224.68 | 7,113.90 | 247.23 | 10.88 | 253.54 | |
| 4,210.42 | 7,113.91 | 7,382.33 | 247.23 | 10.88 | 217.61 | |
| 4,210.42 | 7,382.34 | 7,399.42 | 247.23 | 10.88 | 0.00 | |
| 7,399.43 | 7,399.43 | 8,601.50 | 594.24 | 16.00 | 0.00 | |
| 8,601.51 | 8,601.51 | 10,298.35 | 786.55 | 17.92 | 0.00 | |
| 10,298.36 | 10,298.36 | 20,770.29 | 1,090.62 | 21.36 | 0.00 | |
| 20,770.30 | 20,770.30 | 32,736.83 | 3,327.42 | 23.52 | 0.00 | |
| 32,736.84 | 32,736.84 | En adelante | 6,141.95 | 30.00 | 0.00 | |