Tarifa quincenal ISR 2017
Tarifa quincenal ISR 2017
Fiscal Contable
Tarifa quincenal del ISR
(DOF 5 de enero de 2017)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 244.80 | 0.00 | 1.92 |
| 244.81 | 2,077.50 | 4.65 | 6.40 |
| 2,077.51 | 3,651.00 | 121.95 | 10.88 |
| 3,651.01 | 4,244.10 | 293.25 | 16.00 |
| 4,244.11 | 5,081.40 | 388.05 | 17.92 |
| 5,081.41 | 10,248.45 | 538.20 | 21.36 |
| 10,248.46 | 16,153.05 | 1,641.75 | 23.52 |
| 16,153.06 | 30,838.80 | 3,030.60 | 30.00 |
| 30,838.81 | 41,118.45 | 7,436.25 | 32.00 |
| 41,118.46 | 123,355.20 | 10,725.75 | 34.00 |
| 123,355.21 | En adelante | 38,686.35 | 35.00 |
Tabla del subsidio para el empleo
| Monto de ingresos que sirven de base para calcular el impuesto | ||
| Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo quincenal |
| $ | $ | $ |
| 0.01 | 872.85 | 200.85 |
| 872.86 | 1,309.20 | 200.70 |
| 1,309.21 | 1,713.60 | 200.70 |
| 1,713.61 | 1,745.70 | 193.80 |
| 1,745.71 | 2,193.75 | 188.70 |
| 2,193.76 | 2,327.55 | 174.75 |
| 2,327.56 | 2,632.65 | 160.35 |
| 2,632.66 | 3,071.40 | 145.35 |
| 3,071.41 | 3,510.15 | 125.10 |
| 3,510.16 | 3,642.60 | 107.40 |
| 3,642.61 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo quincenal |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 244.80 | 0.00 | 1.92 | 200.85 |
| 244.81 | 244.81 | 872.85 | 4.65 | 6.40 | 200.85 |
| 244.81 | 872.86 | 1,309.20 | 4.65 | 6.40 | 200.70 |
| 244.81 | 1,309.21 | 1,713.60 | 4.65 | 6.40 | 200.70 |
| 244.81 | 1,713.61 | 1,745.70 | 4.65 | 6.40 | 193.80 |
| 244.81 | 1,745.71 | 2,077.50 | 4.65 | 6.40 | 188.70 |
| 2,077.51 | 2,077.51 | 2,193.75 | 121.95 | 10.88 | 188.70 |
| 2,077.51 | 2,193.76 | 2,327.55 | 121.95 | 10.88 | 174.75 |
| 2,077.51 | 2,327.56 | 2,632.65 | 121.95 | 10.88 | 160.35 |
| 2,077.51 | 2,632.66 | 3,071.40 | 121.95 | 10.88 | 145.35 |
| 2,077.51 | 3,071.41 | 3,510.15 | 121.95 | 10.88 | 125.10 |
| 2,077.51 | 3,510.16 | 3,642.60 | 121.95 | 10.88 | 107.40 |
| 2,077.51 | 3,642.61 | 3,651.00 | 121.95 | 10.88 | 0.00 |
| 3,651.01 | 3,651.01 | 4,244.10 | 293.25 | 16.00 | 0.00 |
| 4,244.11 | 4,244.11 | 5,081.40 | 388.05 | 17.92 | 0.00 |
| 5,081.41 | 5,081.41 | 10,248.45 | 538.20 | 21.36 | 0.00 |
| 10,248.46 | 10,248.46 | 16,153.05 | 1,641.75 | 23.52 | 0.00 |
| 16,153.06 | 16,153.06 | 30,838.80 | 3,030.60 | 30.00 | 0.00 |
| 30,838.81 | 30,838.81 | 41,118.45 | 7,436.25 | 32.00 | 0.00 |
| 41,118.46 | 41,118.46 | 123,355.20 | 10,725.75 | 34.00 | 0.00 |
| 123,355.21 | 123,355.21 | En adelante | 38,686.35 | 35.00 | 0.00 |