Tarifa ISR diciembre
(DOF del 5 de enero de 2017)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 5,952.84 | 0.00 | 1.92 |
| 5,952.85 | 50,524.92 | 114.29 | 6.40 |
| 50,524.93 | 88,793.04 | 2,966.91 | 10.88 |
| 88,793.05 | 103,218.00 | 7,130.48 | 16.00 |
| 103,218.01 | 123,580.20 | 9,438.47 | 17.92 |
| 123,580.21 | 249,243.48 | 13,087.37 | 21.36 |
| 249,243.49 | 392,841.96 | 39,929.05 | 23.52 |
| 392,841.97 | 750,000.00 | 73,703.41 | 30.00 |
| 750,000.01 | 1,000,000.00 | 180,850.82 | 32.00 |
| 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34.00 |
| 3,000,000.01 | En adelante | 940,850.81 | 35.00 |
