Tarifa ISR mayo
(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 | 2,480.35 | 0.00 | 1.92 |
| 2,480.36 | 21,052.05 | 47.60 | 6.40 |
| 21,052.06 | 36,997.10 | 1,236.20 | 10.88 |
| 36,997.11 | 43,007.50 | 2,971.05 | 16.00 |
| 43,007.51 | 51,491.75 | 3,932.70 | 17.92 |
| 51,491.76 | 103,851.45 | 5,453.05 | 21.36 |
| 103,851.46 | 163,684.15 | 16,637.10 | 23.52 |
| 163,684.16 | 312,500.00 | 30,709.75 | 30.00 |
| 312,500.01 | 416,666.65 | 75,354.50 | 32.00 |
| 416,666.66 | 1,250,000.00 | 108,687.85 | 34.00 |
| 1,250,000.01 | En adelante | 392,021.15 | 35.00 |
