(DOF 10 de febrero de 2009)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| 0.01 | 1,984.28 | 0.00 | 1.92 |
| 1,984.29 | 16,841.64 | 38.08 | 6.40 |
| 16,841.65 | 29,597.68 | 988.92 | 10.88 |
| 29,597.69 | 34,406.00 | 2,376.96 | 16.00 |
| 34,406.01 | 41,193.40 | 3,146.20 | 17.92 |
| 41,193.41 | 83,081.16 | 4,362.48 | 19.94 |
| 83,081.17 | 130,947.32 | 12,713.20 | 21.95 |
| 130,947.33 | En adelante | 23,220.80 | 28.00 |
