(DOF 9 de enero de 2008)
| 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 | 741.69 | 10.88 |
| 22,198.27 | 25,804.50 | 1,782.72 | 16.00 |
| 25,804.51 | 30,895.05 | 2,359.65 | 17.92 |
| 30,895.06 | 62,310.87 | 3,271.86 | 19.94 |
| 62,310.88 | 98,210.49 | 9,534.90 | 21.95 |
| 98,210.50 | En adelante | 17,415.60 | 28.00 |
