Tarifa para el pago provisional de enero de 2014
(DOF 3 de enero de 2014)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre 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 | 247.24 | 10.88 |
| 7,399.43 | 8,601.50 | 594.21 | 16.00 |
| 8,601.51 | 10,298.35 | 786.54 | 17.92 |
| 10,298.36 | 20,770.29 | 1,090.61 | 21.36 |
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
| 32,736.84 | 62,500.00 | 6,141.95 | 30.00 |
| 62,500.01 | 83,333.33 | 15,070.90 | 32.00 |
| 83,333.34 | 250,000.00 | 21,737.57 | 34.00 |
| 250,000.01 | En adelante | 78,404.23 | 35.00 |
