(DOF 9 de enero de 2008)
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobreel excedente del límite inferior % |
| 0.01 | 4,464.63 | 0.00 | 1.92 |
| 4,464.64 | 37,893.69 | 85.68 | 6.40 |
| 37,893.70 | 66,594.78 | 2,225.07 | 10.88 |
| 66,594.79 | 77,413.50 | 5,348.16 | 16.00 |
| 77,413.51 | 92,685.15 | 7,078.95 | 17.92 |
| 92,685.16 | 186,932.61 | 9,815.58 | 19.94 |
| 186,932.62 | 294,631.47 | 28,604.70 | 21.95 |
| 294,631.48 | En adelante | 52,246.80 | 28.00 |
