Tarifa ISR de febrero de 2017
(DOF 5 de enero de 2017)
| Límite inferior |
Límite superior | Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 992.14 | 0.00 | 1.92 |
| 992.15 | 8,420.82 | 19.04 | 6.40 |
| 8,420.83 | 14,798.84 | 494.48 | 10.88 |
| 14,798.85 | 17,203.00 | 1,188.42 | 16.00 |
| 17,203.01 | 20,596.70 | 1,573.08 | 17.92 |
| 20,596.71 | 41,540.58 | 2,181.22 | 21.36 |
| 41,540.59 | 65,473.66 | 6,654.84 | 23.52 |
| 65,473.67 | 125,000.00 | 12,283.90 | 30.00 |
| 125,000.01 | 166,666.66 | 30,141.80 | 32.00 |
| 166,666.67 | 500,000.00 | 43,475.14 | 34.00 |
| 500,000.01 | En adelante | 156,808.46 | 35.00 |
