Tarifa ISR junio
(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 | 2,976.42 | 0.00 | 1.92 |
| 2,976.43 | 25,262.46 | 57.12 | 6.40 |
| 25,262.47 | 44,396.52 | 1,483.44 | 10.88 |
| 44,396.53 | 51,609.00 | 3,565.26 | 16.00 |
| 51,609.01 | 61,790.10 | 4,719.24 | 17.92 |
| 61,790.11 | 124,621.74 | 6,543.66 | 21.36 |
| 124,621.75 | 196,420.98 | 19,964.52 | 23.52 |
| 196,420.99 | 375,000.00 | 36,851.70 | 30.00 |
| 375,000.01 | 499,999.98 | 90,425.40 | 32.00 |
| 499,999.99 | 1,500,000.00 | 130,425.42 | 34.00 |
| 1,500,000.01 | En adelante | 470,425.38 | 35.00 |
