(DOF 9 de enero de 2008)
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobreel excedente del límite inferior % |
| 0.01 | 5,952.84 | 0.00 | 1.92 |
| 5,952.85 | 50,524.92 | 114.24 | 6.40 |
| 50,524.93 | 88,793.04 | 2,966.76 | 10.88 |
| 88,793.05 | 103,218.00 | 7,130.88 | 16.00 |
| 103,218.01 | 123,580.20 | 9,438.60 | 17.92 |
| 123,580.21 | 249,243.48 | 13,087.44 | 19.94 |
| 249,243.49 | 392,841.96 | 38,139.60 | 21.95 |
| 392,841.97 | En adelante | 69,662.40 | 28.00 |
