Tarifa mensual de ISR 2016

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