Tarifa ISR abril 2016
(DOF del 12 de enero de 2016)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 1984.28 | 0.00 | 1.92 |
| 1,984.29 | 16,841.64 | 38.08 | 6.40 |
| 16,841.65 | 29,597.68 | 988.96 | 10.88 |
| 29,597.69 | 34,406.00 | 2,376.84 | 16.00 |
| 34,406.01 | 41,193.40 | 3,146.16 | 17.92 |
| 41,193.41 | 83,081.16 | 4,362.44 | 21.36 |
| 83,081.17 | 130,947.32 | 13,309.68 | 23.52 |
| 130,947.33 | 250,000.00 | 24,567.80 | 30.00 |
| 250,000.01 | 333,333.32 | 60,283.60 | 32.00 |
| 333,333.33 | 1,000,000.00 | 86,950.28 | 34.00 |
| 1,000,000.01 | En adelante | 313,616.92 | 35.00 |
