(DOF 9 de enero de 2008)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| 0.01 | 496.07 | 0.00 | 1.92 |
| 496.08 | 4,210.41 | 9.52 | 6.40 |
| 4,210.42 | 7,399.42 | 247.23 | 10.88 |
| 7,399.43 | 8,601.50 | 594.24 | 16.00 |
| 8,601.51 | 10,298.35 | 786.55 | 17.92 |
| 10,298.36 | 20,770.29 | 1,090.62 | 19.94 |
| 20,770.30 | 32,736.83 | 3,178.30 | 21.95 |
| 32,736.84 | En adelante | 5,805.20 | 28.00 |
