Tarifa del ISR semanal
Tarifa del ISR semanal
Fiscal Contable
Tarifa semanal del ISR
(DOF 5 de enero de 2017)
| Límite inferior |
Límite superior | Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 114.24 | 0.00 | 1.92 |
| 114.25 | 969.50 | 2.17 | 6.40 |
| 969.51 | 1,703.80 | 56.91 | 10.88 |
| 1,703.81 | 1,980.58 | 136.85 | 16.00 |
| 1,980.59 | 2,371.32 | 181.09 | 17.92 |
| 2,371.33 | 4,782.61 | 251.16 | 21.36 |
| 4,782.62 | 7,538.09 | 766.15 | 23.52 |
| 7,538.10 | 14,391.44 | 1,414.28 | 30.00 |
| 14,391.45 | 19,188.61 | 3,470.25 | 32.00 |
| 19,188.62 | 57,565.76 | 5,005.35 | 34.00 |
| 57,565.77 | En adelante | 18,053.63 | 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 semanal |
| $ | $ | $ |
| 0.01 | 407.33 | 93.73 |
| 407.34 | 610.96 | 93.66 |
| 610.97 | 799.68 | 93.66 |
| 799.69 | 814.66 | 90.44 |
| 814.67 | 1,023.75 | 88.06 |
| 1,023.76 | 1,086.19 | 81.55 |
| 1,086.20 | 1,228.57 | 74.83 |
| 1,228.58 | 1,433.32 | 67.83 |
| 1,433.33 | 1,638.07 | 58.38 |
| 1,638.08 | 1,699.88 | 50.12 |
| 1,699.89 | 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 semanal |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 114.24 | 0.00 | 1.92 | 93.73 |
| 114.25 | 114.25 | 407.33 | 2.17 | 6.40 | 93.73 |
| 114.25 | 407.34 | 610.96 | 2.17 | 6.40 | 93.66 |
| 114.25 | 610.97 | 799.68 | 2.17 | 6.40 | 93.66 |
| 114.25 | 799.69 | 814.66 | 2.17 | 6.40 | 90.44 |
| 114.25 | 814.67 | 969.50 | 2.17 | 6.40 | 88.06 |
| 969.51 | 969.51 | 1,023.75 | 56.91 | 10.88 | 88.06 |
| 969.51 | 1,023.76 | 1,086.19 | 56.91 | 10.88 | 81.55 |
| 969.51 | 1,086.20 | 1,228.57 | 56.91 | 10.88 | 74.83 |
| 969.51 | 1,228.58 | 1,433.32 | 56.91 | 10.88 | 67.83 |
| 969.51 | 1,433.33 | 1,638.07 | 56.91 | 10.88 | 58.38 |
| 969.51 | 1,638.08 | 1,699.88 | 56.91 | 10.88 | 50.12 |
| 969.51 | 1,699.89 | 1,703.80 | 56.91 | 10.88 | 0.00 |
| 1,703.81 | 1,703.81 | 1,980.58 | 136.85 | 16.00 | 0.00 |
| 1,980.59 | 1,980.59 | 2,371.32 | 181.09 | 17.92 | 0.00 |
| 2,371.33 | 2,371.33 | 4,782.61 | 251.16 | 21.36 | 0.00 |
| 4,782.62 | 4,782.62 | 7,538.09 | 766.15 | 23.52 | 0.00 |
| 7,538.10 | 7,538.10 | 14,391.44 | 1,414.28 | 30.00 | 0.00 |
| 14,391.45 | 14,391.45 | 19,188.61 | 3,470.25 | 32.00 | 0.00 |
| 19,188.62 | 19,188.62 | 57,565.76 | 5,005.35 | 34.00 | 0.00 |
| 57,565.77 | 57,565.77 | En adelante | 18,053.63 | 35.00 | 0.00 |