JUE 30/10
            
              
                TDC 18.4072                
              
            
            
          MIE 10/09
            
              
                INPC 141.1970                
              
            
            
          VIE 01/08
            
              
                RECARGOS FEDERALES 1.47%
              
            
            
          SAB 01/02
            
              
                UMA 113.14                
              
            
          
Tarifa para pagos de ISR por arrendamiento 2017
Para pagos mensuales correspondientes a 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 | 496.07 | 0.00 | 1.92 | 
| 496.08 | 4,210.41 | 9.52 | 6.40 | 
| 4,210.42 | 7,399.42 | 247.24 | 10.88 | 
| 7,399.43 | 8,601.50 | 594.21 | 16.00 | 
| 8,601.51 | 10,298.35 | 786.54 | 17.92 | 
| 10,298.36 | 20,770.29 | 1,090.61 | 21.36 | 
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52 | 
| 32,736.84 | 62,500.00 | 6,141.95 | 30.00 | 
| 62,500.01 | 83,333.33 | 15,070.90 | 32.00 | 
| 83,333.34 | 250,000.00 | 21,737.57 | 34.00 | 
| 250,000.01 | En adelante | 78,404.23 | 35.00 | 
Para pagos trimestrales correspondientes a 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 | 
 
     
                   
                