Tarifa mensual del ISR
(DOF 12 de enero de 2016)
| 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 |
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 | 247.24 | 10.88 | 382.46 |
| 4,210.42 | 4,446.16 | 4,717.18 | 247.24 | 10.88 | 354.23 |
| 4,210.42 | 4,717.19 | 5,335.42 | 247.24 | 10.88 | 324.87 |
| 4,210.42 | 5,335.43 | 6,224.67 | 247.24 | 10.88 | 294.63 |
| 4,210.42 | 6,224.68 | 7,113.90 | 247.24 | 10.88 | 253.54 |
| 4,210.42 | 7,113.91 | 7,382.33 | 247.24 | 10.88 | 217.61 |
| 4,210.42 | 7,382.34 | 7,399.42 | 247.24 | 10.88 | 0.00 |
| 7,399.43 | 7,399.43 | 8,601.50 | 594.21 | 16.00 | 0.00 |
| 8,601.51 | 8,601.51 | 10,298.35 | 786.54 | 17.92 | 0.00 |
| 10,298.36 | 10,298.36 | 20,770.29 | 1,090.61 | 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 | 62,500.00 | 6,141.95 | 30.00 | 0.00 |
| 62,500.01 | 62,500.01 | 83,333.33 | 15,070.90 | 32.00 | 0.00 |
| 83,333.34 | 83,333.34 | 250,000.00 | 21,737.57 | 34.00 | 0.00 |
| 250,000.01 | 250,000.01 | En adelante | 78,404.23 | 35.00 | 0.00 |
