SUELDOS Y SALARIOS
Tarifa del ISR semanal
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
133.21 |
0.00 |
1.92 |
|
133.22 |
1,130.64 |
2.59 |
6.40 |
|
1,130.65 |
1,987.02 |
66.36 |
10.88 |
|
1,987.03 |
2,309.79 |
159.53 |
16.00 |
|
2,309.80 |
2,765.42 |
211.19 |
17.92 |
|
2,765.43 |
5,577.53 |
292.88 |
21.36 |
|
5,577.54 |
8,790.95 |
893.55 |
23.52 |
|
8,790.96 |
16,783.34 |
1,649.34 |
30.00 |
|
16,783.35 |
22,377.74 |
4,047.05 |
32.00 |
|
22,377.75 |
67,133.22 |
5,837.23 |
34.00 |
|
67,133.23 |
En adelante |
21,054.11 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
|
$ |
$ |
$ |
|
0.01 |
407.33 |
93.73 |
|
407.34 |
610.96 |
93.66 |
|
610.97 |
799.68 |
93.66 |
|
799.69 |
814.66 |
90.44 |
|
814.67 |
1,023.75 |
88.06 |
|
1,023.76 |
1,086.19 |
81.55 |
|
1,086.20 |
1,228.57 |
74.83 |
|
1,228.58 |
1,433.32 |
67.83 |
|
1,433.33 |
1,638.07 |
58.38 |
|
1,638.08 |
1,699.88 |
50.12 |
|
1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo semanal |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
133.21 |
0.00 |
1.92 |
93.73 |
|
133.22 |
133.22 |
407.33 |
2.59 |
6.40 |
93.73 |
|
133.22 |
407.34 |
610.96 |
2.59 |
6.40 |
93.66 |
|
133.22 |
610.97 |
799.68 |
2.59 |
6.40 |
93.66 |
|
133.22 |
799.69 |
814.66 |
2.59 |
6.40 |
90.44 |
|
133.22 |
814.67 |
1,023.75 |
2.59 |
6.40 |
88.06 |
|
133.22 |
1,023.76 |
1,086.19 |
2.59 |
6.40 |
81.55 |
|
133.22 |
1,086.20 |
1,130.64 |
2.59 |
6.40 |
74.83 |
|
1,130.65 |
1,130.65 |
1,228.57 |
66.36 |
10.88 |
74.83 |
|
1,130.65 |
1,228.58 |
1,433.32 |
66.36 |
10.88 |
67.83 |
|
1,130.65 |
1,433.33 |
1,638.07 |
66.36 |
10.88 |
58.38 |
|
1,130.65 |
1,638.08 |
1,699.88 |
66.36 |
10.88 |
50.12 |
|
1,130.65 |
1,699.89 |
1,987.02 |
66.36 |
10.88 |
0.00 |
|
1,987.03 |
1,987.03 |
2,309.79 |
159.53 |
16.00 |
0.00 |
|
2,309.80 |
2,309.80 |
2,765.42 |
211.19 |
17.92 |
0.00 |
|
2,765.43 |
2,765.43 |
5,577.53 |
292.88 |
21.36 |
0.00 |
|
5,577.54 |
5,577.54 |
8,790.95 |
893.55 |
23.52 |
0.00 |
|
8,790.96 |
8,790.96 |
16,783.34 |
1,649.34 |
30.00 |
0.00 |
|
16,783.35 |
16,783.35 |
22,377.74 |
4,047.05 |
32.00 |
0.00 |
|
22,377.75 |
22,377.75 |
67,133.22 |
5,837.23 |
34.00 |
0.00 |
|
67,133.23 |
67,133.23 |
En adelante |
21,054.11 |
35.00 |
0.00 |
Tarifa del ISR quincenal
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
285.45 |
0.00 |
1.92 |
|
285.46 |
2,422.80 |
5.55 |
6.40 |
|
2,422.81 |
4,257.90 |
142.20 |
10.88 |
|
4,257.91 |
4,949.55 |
341.85 |
16.00 |
|
4,949.56 |
5,925.90 |
452.55 |
17.92 |
|
5,925.91 |
11,951.85 |
627.60 |
21.36 |
|
11,951.86 |
18,837.75 |
1,914.75 |
23.52 |
|
18,837.76 |
35,964.30 |
3,534.30 |
30.00 |
|
35,964.31 |
47,952.30 |
8,672.25 |
32.00 |
|
47,952.31 |
143,856.90 |
12,508.35 |
34.00 |
|
143,856.91 |
En adelante |
45,115.95 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo |
|
$ |
$ |
$ |
|
0.01 |
872.85 |
200.85 |
|
872.86 |
1,309.20 |
200.70 |
|
1,309.21 |
1,713.60 |
200.70 |
|
1,713.61 |
1,745.70 |
193.80 |
|
1,745.71 |
2,193.75 |
188.70 |
|
2,193.76 |
2,327.55 |
174.75 |
|
2,327.56 |
2,632.65 |
160.35 |
|
2,632.66 |
3,071.40 |
145.35 |
|
3,071.41 |
3,510.15 |
125.10 |
|
3,510.16 |
3,642.60 |
107.40 |
|
3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo quincenal
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
285.45 |
0.00 |
1.92 |
200.85 |
|
285.46 |
285.46 |
872.85 |
5.55 |
6.40 |
200.85 |
|
285.46 |
872.86 |
1,309.20 |
5.55 |
6.40 |
200.70 |
|
285.46 |
1,309.21 |
1,713.60 |
5.55 |
6.40 |
200.70 |
|
285.46 |
1,713.61 |
1,745.70 |
5.55 |
6.40 |
193.80 |
|
285.46 |
1,745.71 |
2,193.75 |
5.55 |
6.40 |
188.70 |
|
285.46 |
2,193.76 |
2,327.55 |
5.55 |
6.40 |
174.75 |
|
285.46 |
2,327.56 |
2,422.80 |
5.55 |
6.40 |
160.35 |
|
2,422.81 |
2,422.81 |
2,632.65 |
142.20 |
10.88 |
160.35 |
|
2,422.81 |
2,632.66 |
3,071.40 |
142.20 |
10.88 |
145.35 |
|
2,422.81 |
3,071.41 |
3,510.15 |
142.20 |
10.88 |
125.10 |
|
2,422.81 |
3,510.16 |
3,642.60 |
142.20 |
10.88 |
107.40 |
|
2,422.81 |
3,642.61 |
4,257.90 |
142.20 |
10.88 |
0.00 |
|
4,257.91 |
4,257.91 |
4,949.55 |
341.85 |
16.00 |
0.00 |
|
4,949.56 |
4,949.56 |
5,925.90 |
452.55 |
17.92 |
0.00 |
|
5,925.91 |
5,925.91 |
11,951.85 |
627.60 |
21.36 |
0.00 |
|
11,951.86 |
11,951.86 |
18,837.75 |
1,914.75 |
23.52 |
0.00 |
|
18,837.76 |
18,837.76 |
35,964.30 |
3,534.30 |
30.00 |
0.00 |
|
35,964.31 |
35,964.31 |
47,952.30 |
8,672.25 |
32.00 |
0.00 |
|
47,952.31 |
47,952.31 |
143,856.90 |
12,508.35 |
34.00 |
0.00 |
|
143,856.91 |
143,856.91 |
En adelante |
45,115.95 |
35.00 |
0.00 |
Tarifa del ISR mensual
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
578.52 |
0.00 |
1.92 |
|
578.53 |
4,910.18 |
11.11 |
6.40 |
|
4,910.19 |
8,629.20 |
288.33 |
10.88 |
|
8,629.21 |
10,031.07 |
692.96 |
16.00 |
|
10,031.08 |
12,009.94 |
917.26 |
17.92 |
|
12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
|
24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
|
38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
|
72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
|
97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
|
291,550.01 |
En adelante |
91,435.02 |
35.00 |
Tabla del subsidio para el empleo
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
5,335.43 |
6,224.67 |
294.63 |
|
6,224.68 |
7,113.90 |
253.54 |
|
7,113.91 |
7,382.33 |
217.61 |
|
7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo
|
Límite inferior 1
|
Límite inferior 2
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo mensual |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
578.52 |
0.00 |
1.92 |
407.02 |
|
578.53 |
578.53 |
1,768.96 |
11.11 |
6.40 |
407.02 |
|
578.53 |
1,768.97 |
2,653.38 |
11.11 |
6.40 |
406.83 |
|
578.53 |
2,653.39 |
3,472.84 |
11.11 |
6.40 |
406.62 |
|
578.53 |
3,472.85 |
3,537.87 |
11.11 |
6.40 |
392.77 |
|
578.53 |
3,537.88 |
4,446.15 |
11.11 |
6.40 |
382.46 |
|
578.53 |
4,446.16 |
4,717.18 |
11.11 |
6.40 |
354.23 |
|
578.53 |
4,717.19 |
4,910.18 |
11.11 |
6.40 |
324.87 |
|
4,910.19 |
4,910.19 |
5,335.42 |
288.33 |
10.88 |
324.87 |
|
4,910.19 |
5,335.43 |
6,224.67 |
288.33 |
10.88 |
294.63 |
|
4,910.19 |
6,224.68 |
7,113.90 |
288.33 |
10.88 |
253.54 |
|
4,910.19 |
7,113.91 |
7,382.33 |
288.33 |
10.88 |
217.61 |
|
4,910.19 |
7,382.34 |
8,629.20 |
288.33 |
10.88 |
0.00 |
|
8,629.21 |
8,629.21 |
10,031.07 |
692.96 |
16.00 |
0.00 |
|
10,031.08 |
10,031.08 |
12,009.94 |
917.26 |
17.92 |
0.00 |
|
12,009.95 |
12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
0.00 |
|
24,222.32 |
24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
0.00 |
|
38,177.70 |
38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
0.00 |
|
72,887.51 |
72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
0.00 |
|
97,183.34 |
97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
0.00 |
|
291,550.01 |
291,550.01 |
En adelante |
91,435.02 |
35.00 |
0.00 |
ACTIVIDADES EMPRESARIALES Y PROFESIONALES
Tarifa ISR enero de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
578.52 |
0.00 |
1.92 |
|
578.53 |
4,910.18 |
11.11 |
6.40 |
|
4,910.19 |
8,629.20 |
288.33 |
10.88 |
|
8,629.21 |
10,031.07 |
692.96 |
16.00 |
|
10,031.08 |
12,009.94 |
917.26 |
17.92 |
|
12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
|
24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
|
38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
|
72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
|
97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
|
291,550.01 |
En adelante |
91,435.02 |
35.00 |
Tarifa ISR febrero de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,157.04 |
0.00 |
1.92 |
|
1,157.05 |
9,820.36 |
22.22 |
6.40 |
|
9,820.37 |
17,258.40 |
576.66 |
10.88 |
|
17,258.41 |
20,062.14 |
1,385.92 |
16.00 |
|
20,062.15 |
24,019.88 |
1,834.52 |
17.92 |
|
24,019.89 |
48,444.62 |
2,543.74 |
21.36 |
|
48,444.63 |
76,355.38 |
7,760.88 |
23.52 |
|
76,355.39 |
145,775.00 |
14,325.48 |
30.00 |
|
145,775.01 |
194,366.66 |
35,151.38 |
32.00 |
|
194,366.67 |
583,100.00 |
50,700.70 |
34.00 |
|
583,100.01 |
En adelante |
182,870.04 |
35.00 |
Tarifa ISR marzo de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,735.56 |
0.00 |
1.92 |
|
1,735.57 |
14,730.54 |
33.33 |
6.40 |
|
14,730.55 |
25,887.60 |
864.99 |
10.88 |
|
25,887.61 |
30,093.21 |
2,078.88 |
16.00 |
|
30,093.22 |
36,029.82 |
2,751.78 |
17.92 |
|
36,029.83 |
72,666.93 |
3,815.61 |
21.36 |
|
72,666.94 |
114,533.07 |
11,641.32 |
23.52 |
|
114,533.08 |
218,662.50 |
21,488.22 |
30.00 |
|
218,662.51 |
291,549.99 |
52,727.07 |
32.00 |
|
291,550.00 |
874,650.00 |
76,051.05 |
34.00 |
|
874,650.01 |
En adelante |
274,305.06 |
35.00 |
Tarifa ISR abril de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,314.08 |
0.00 |
1.92 |
|
2,314.09 |
19,640.72 |
44.44 |
6.40 |
|
19,640.73 |
34,516.80 |
1,153.32 |
10.88 |
|
34,516.81 |
40,124.28 |
2,771.84 |
16.00 |
|
40,124.29 |
48,039.76 |
3,669.04 |
17.92 |
|
48,039.77 |
96,889.24 |
5,087.48 |
21.36 |
|
96,889.25 |
152,710.76 |
15,521.76 |
23.52 |
|
152,710.77 |
291,550.00 |
28,650.96 |
30.00 |
|
291,550.01 |
388,733.32 |
70,302.76 |
32.00 |
|
388,733.33 |
1,166,200.00 |
101,401.40 |
34.00 |
|
1,166,200.01 |
En adelante |
365,740.08 |
35.00 |
Tarifa ISR mayo de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,892.60 |
0.00 |
1.92 |
|
2,892.61 |
24,550.90 |
55.55 |
6.40 |
|
24,550.91 |
43,146.00 |
1,441.65 |
10.88 |
|
43,146.01 |
50,155.35 |
3,464.80 |
16.00 |
|
50,155.36 |
60,049.70 |
4,586.30 |
17.92 |
|
60,049.71 |
121,111.55 |
6,359.35 |
21.36 |
|
121,111.56 |
190,888.45 |
19,402.20 |
23.52 |
|
190,888.46 |
364,437.50 |
35,813.70 |
30.00 |
|
364,437.51 |
485,916.65 |
87,878.45 |
32.00 |
|
485,916.66 |
1,457,750.00 |
126,751.75 |
34.00 |
|
1,457,750.01 |
En adelante |
457,175.10 |
35.00 |
Tarifa ISR junio de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,471.12 |
0.00 |
1.92 |
|
3,471.13 |
29,461.08 |
66.66 |
6.40 |
|
29,461.09 |
51,775.20 |
1,729.98 |
10.88 |
|
51,775.21 |
60,186.42 |
4,157.76 |
16.00 |
|
60,186.43 |
72,059.64 |
5,503.56 |
17.92 |
|
72,059.65 |
145,333.86 |
7,631.22 |
21.36 |
|
145,333.87 |
229,066.14 |
23,282.64 |
23.52 |
|
229,066.15 |
437,325.00 |
42,976.44 |
30.00 |
|
437,325.01 |
583,099.98 |
105,454.14 |
32.00 |
|
583,099.99 |
1,749,300.00 |
152,102.10 |
34.00 |
|
1,749,300.01 |
En adelante |
548,610.12 |
35.00 |
Tarifa ISR julio de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,049.64 |
0.00 |
1.92 |
|
4,049.65 |
34,371.26 |
77.77 |
6.40 |
|
34,371.27 |
60,404.40 |
2,018.31 |
10.88 |
|
60,404.41 |
70,217.49 |
4,850.72 |
16.00 |
|
70,217.50 |
84,069.58 |
6,420.82 |
17.92 |
|
84,069.59 |
169,556.17 |
8,903.09 |
21.36 |
|
169,556.18 |
267,243.83 |
27,163.08 |
23.52 |
|
267,243.84 |
510,212.50 |
50,139.18 |
30.00 |
|
510,212.51 |
680,283.31 |
123,029.83 |
32.00 |
|
680,283.32 |
2,040,850.00 |
177,452.45 |
34.00 |
|
2,040,850.01 |
En adelante |
640,045.14 |
35.00 |
Tarifa ISR agosto de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
0.01 |
4,628.16 |
0.00 |
1.92 |
|
4,628.17 |
39,281.44 |
88.88 |
6.40 |
|
39,281.45 |
69,033.60 |
2,306.64 |
10.88 |
|
69,033.61 |
80,248.56 |
5,543.68 |
16.00 |
|
80,248.57 |
96,079.52 |
7,338.08 |
17.92 |
|
96,079.53 |
193,778.48 |
10,174.96 |
21.36 |
|
193,778.49 |
305,421.52 |
31,043.52 |
23.52 |
|
305,421.53 |
583,100.00 |
57,301.92 |
30.00 |
|
583,100.01 |
777,466.64 |
140,605.52 |
32.00 |
|
777,466.65 |
2,332,400.00 |
202,802.80 |
34.00 |
|
2,332,400.01 |
En adelante |
731,480.16 |
35.00 |
Tarifa ISR septiembre de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
0.01 |
5,206.68 |
0.00 |
1.92 |
|
5,206.69 |
44,191.62 |
99.99 |
6.40 |
|
44,191.63 |
77,662.80 |
2,594.97 |
10.88 |
|
77,662.81 |
90,279.63 |
6,236.64 |
16.00 |
|
90,279.64 |
108,089.46 |
8,255.34 |
17.92 |
|
108,089.47 |
218,000.79 |
11,446.83 |
21.36 |
|
218,000.80 |
343,599.21 |
34,923.96 |
23.52 |
|
343,599.22 |
655,987.50 |
64,464.66 |
30.00 |
|
655,987.51 |
874,649.97 |
158,181.21 |
32.00 |
|
874,649.98 |
2,623,950.00 |
228,153.15 |
34.00 |
|
2,623,950.01 |
En adelante |
822,915.18 |
35.00 |
Tarifa ISR octubre de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
0.01 |
5,785.20 |
0.00 |
1.92 |
|
5,785.21 |
49,101.80 |
111.10 |
6.40 |
|
49,101.81 |
86,292.00 |
2,883.30 |
10.88 |
|
86,292.01 |
100,310.70 |
6,929.60 |
16.00 |
|
100,310.71 |
120,099.40 |
9,172.60 |
17.92 |
|
120,099.41 |
242,223.10 |
12,718.70 |
21.36 |
|
242,223.11 |
381,776.90 |
38,804.40 |
23.52 |
|
381,776.91 |
728,875.00 |
71,627.40 |
30.00 |
|
728,875.01 |
971,833.30 |
175,756.90 |
32.00 |
|
971,833.31 |
2,915,500.00 |
253,503.50 |
34.00 |
|
2,915,500.01 |
En adelante |
914,350.20 |
35.00 |
Tarifa ISR noviembre de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
0.01 |
6,363.72 |
0.00 |
1.92 |
|
6,363.73 |
54,011.98 |
122.21 |
6.40 |
|
54,011.99 |
94,921.20 |
3,171.63 |
10.88 |
|
94,921.21 |
110,341.77 |
7,622.56 |
16.00 |
|
110,341.78 |
132,109.34 |
10,089.86 |
17.92 |
|
132,109.35 |
266,445.41 |
13,990.57 |
21.36 |
|
266,445.42 |
419,954.59 |
42,684.84 |
23.52 |
|
419,954.60 |
801,762.50 |
78,790.14 |
30.00 |
|
801,762.51 |
1,069,016.63 |
193,332.59 |
32.00 |
|
1,069,016.64 |
3,207,050.00 |
278,853.85 |
34.00 |
|
3,207,050.01 |
En adelante |
1,005,785.22 |
35.00 |
Tarifa ISR diciembre de 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
0.01 |
6,942.20 |
0.00 |
1.92 |
|
6,942.21 |
58,922.16 |
133.28 |
6.40 |
|
58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
|
103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
|
120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
|
144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
|
290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
|
458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
|
874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
|
1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
|
3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |
BIMESTRALES DEL RÉGIMEN DE INCORPORACIÓN FISCAL
Tarifa bimestral RIF (enero-febrero)
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,157.04 |
0.00 |
1.92 |
|
1,157.05 |
9,820.36 |
22.22 |
6.40 |
|
9,820.37 |
17,258.40 |
576.66 |
10.88 |
|
17,258.41 |
20,062.14 |
1,385.92 |
16.00 |
|
20,062.15 |
24,019.88 |
1,834.52 |
17.92 |
|
24,019.89 |
48,444.62 |
2,543.74 |
21.36 |
|
48,444.63 |
76,355.38 |
7,760.88 |
23.52 |
|
76,355.39 |
145,775.00 |
14,325.48 |
30.00 |
|
145,775.01 |
194,366.66 |
35,151.38 |
32.00 |
|
194,366.67 |
583,100.00 |
50,700.70 |
34.00 |
|
583,100.01 |
En adelante |
182,870.04 |
35.00 |
Tarifa bimestral RIF (marzo-abril)
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
2,314.08 |
0.00 |
1.92 |
|
2,314.09 |
19,640.72 |
44.44 |
6.40 |
|
19,640.73 |
34,516.80 |
1,153.32 |
10.88 |
|
34,516.81 |
40,124.28 |
2,771.84 |
16.00 |
|
40,124.29 |
48,039.76 |
3,669.04 |
17.92 |
|
48,039.77 |
96,889.24 |
5,087.48 |
21.36 |
|
96,889.25 |
152,710.76 |
15,521.76 |
23.52 |
|
152,710.77 |
291,550.00 |
28,650.96 |
30.00 |
|
291,550.01 |
388,733.32 |
70,302.76 |
32.00 |
|
388,733.33 |
1,166,200.00 |
101,401.40 |
34.00 |
|
1,166,200.01 |
En adelante |
365,740.08 |
35.00 |
Tarifa bimestral RIF (mayo-junio)
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
3,471.12 |
0.00 |
1.92 |
|
3,471.13 |
29,461.08 |
66.66 |
6.40 |
|
29,461.09 |
51,775.20 |
1,729.98 |
10.88 |
|
51,775.21 |
60,186.42 |
4,157.76 |
16.00 |
|
60,186.43 |
72,059.64 |
5,503.56 |
17.92 |
|
72,059.65 |
145,333.86 |
7,631.22 |
21.36 |
|
145,333.87 |
229,066.14 |
23,282.64 |
23.52 |
|
229,066.15 |
437,325.00 |
42,976.44 |
30.00 |
|
437,325.01 |
583,099.98 |
105,454.14 |
32.00 |
|
583,099.99 |
1,749,300.00 |
152,102.10 |
34.00 |
|
1,749,300.01 |
En adelante |
548,610.12 |
35.00 |
Tarifa bimestral RIF (julio-agosto)
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
4,628.16 |
0.00 |
1.92 |
|
4,628.17 |
39,281.44 |
88.88 |
6.40 |
|
39,281.45 |
69,033.60 |
2,306.64 |
10.88 |
|
69,033.61 |
80,248.56 |
5,543.68 |
16.00 |
|
80,248.57 |
96,079.52 |
7,338.08 |
17.92 |
|
96,079.53 |
193,778.48 |
10,174.96 |
21.36 |
|
193,778.49 |
305,421.52 |
31,043.52 |
23.52 |
|
305,421.53 |
583,100.00 |
57,301.92 |
30.00 |
|
583,100.01 |
777,466.64 |
140,605.52 |
32.00 |
|
777,466.65 |
2,332,400.00 |
202,802.80 |
34.00 |
|
2,332,400.01 |
En adelante |
731,480.16 |
35.00 |
Tarifa bimestral RIF (septiembre-octubre)
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
5,785.20 |
0.00 |
1.92 |
|
5,785.21 |
49,101.80 |
111.10 |
6.40 |
|
49,101.81 |
86,292.00 |
2,883.30 |
10.88 |
|
86,292.01 |
100,310.70 |
6,929.60 |
16.00 |
|
100,310.71 |
120,099.40 |
9,172.60 |
17.92 |
|
120,099.41 |
242,223.10 |
12,718.70 |
21.36 |
|
242,223.11 |
381,776.90 |
38,804.40 |
23.52 |
|
381,776.91 |
728,875.00 |
71,627.40 |
30.00 |
|
728,875.01 |
971,833.30 |
175,756.90 |
32.00 |
|
971,833.31 |
2,915,500.00 |
253,503.50 |
34.00 |
|
2,915,500.01 |
En adelante |
914,350.20 |
35.00 |
Tarifa bimestral RIF (noviembre-diciembre)
(DOF 29 de diciembre de 2017)
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
6,942.20 |
0.00 |
1.92 |
|
6,942.21 |
58,922.16 |
133.28 |
6.40 |
|
58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
|
103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
|
120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
|
144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
|
290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
|
458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
|
874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
|
1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
|
3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |
ARRENDAMIENTO DE INMUEBLES
Para pagos mensuales correspondientes a 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
578.52 |
0.00 |
1.92 |
|
578.53 |
4,910.18 |
11.11 |
6.40 |
|
4,910.19 |
8,629.20 |
288.33 |
10.88 |
|
8,629.21 |
10,031.07 |
692.96 |
16.00 |
|
10,031.08 |
12,009.94 |
917.26 |
17.92 |
|
12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
|
24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
|
38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
|
72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
|
97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
|
291,550.01 |
En adelante |
91,435.02 |
35.00 |
Para pagos trimestrales ISR por arrendamiento 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,735.56 |
0.00 |
1.92 |
|
1,735.57 |
14,730.54 |
33.33 |
6.40 |
|
14,730.55 |
25,887.60 |
864.99 |
10.88 |
|
25,887.61 |
30,093.21 |
2,078.88 |
16.00 |
|
30,093.22 |
36,029.82 |
2,751.78 |
17.92 |
|
36,029.83 |
72,666.93 |
3,815.61 |
21.36 |
|
72,666.94 |
114,533.07 |
11,641.32 |
23.52 |
|
114,533.08 |
218,662.50 |
21,488.22 |
30.00 |
|
218,662.51 |
291,549.99 |
52,727.07 |
32.00 |
|
291,550.00 |
874,650.00 |
76,051.05 |
34.00 |
|
874,650.01 |
En adelante |
274,305.06 |
35.00 |
TARIFA ANUAL
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2018
(DOF 29 de diciembre de 2017)
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,942.20 |
0.00 |
1.92 |
|
6,942.21 |
58,922.16 |
133.28 |
6.40 |
|
58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
|
103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
|
120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
|
144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
|
290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
|
458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
|
874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
|
1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
|
3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |