Tarifa ISR marzo 2017
(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 | 1,488.21 | 0.00 | 1.92 |
| 1,488.22 | 12,631.23 | 28.56 | 6.40 |
| 12,631.24 | 22,198.26 | 741.72 | 10.88 |
| 22,198.27 | 25,804.50 | 1,782.63 | 16.00 |
| 25,804.51 | 30,895.05 | 2,359.62 | 17.92 |
| 30,895.06 | 62,310.87 | 3,271.83 | 21.36 |
| 62,310.88 | 98,210.49 | 9,982.26 | 23.52 |
| 98,210.50 | 187,500.00 | 18,425.85 | 30.00 |
| 187,500.01 | 249,999.99 | 45,212.70 | 32.00 |
| 250,000.00 | 750,000.00 | 65,212.71 | 34.00 |
| 750,000.01 | En adelante | 235,212.69 | 35.00 |
