(DOF 9 de enero de 2008)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| 0.01 | 992.14 | 0.00 | 1.92 |
| 992.15 | 8,420.82 | 19.04 | 6.40 |
| 8,420.83 | 14,798.84 | 494.46 | 10.88 |
| 14,798.85 | 17,203.00 | 1,188.48 | 16.00 |
| 17,203.01 | 20,596.70 | 1,573.10 | 17.92 |
| 20,596.71 | 41,540.58 | 2,181.24 | 19.94 |
| 41,540.59 | 65,473.66 | 6,356.60 | 21.95 |
| 65,473.67 | En adelante | 11,610.40 | 28.00 |
