Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
I.- Retenciones periódicas de ISR:
1.- Tablas ISR 2023: retención diaria
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
24.54 |
0.00 |
1.92 |
| 24.54 |
208.29 |
0.47 |
6.40 |
| 208.30 |
366.05 |
12.23 |
10.88 |
| 366.06 |
425.52 |
29.40 |
16.00 |
| 425.53 |
509.46 |
38.91 |
17.92 |
| 509.47 |
1,027.52 |
53.95 |
21.36 |
| 1,027.53 |
1,619.51 |
164.61 |
23.52 |
| 1,619.52 |
3,091.90 |
303.85 |
30.00 |
| 3,091.91 |
4,122.54 |
745.56 |
32.00 |
| 4,122.55 |
12,367.62 |
1,075.37 |
34.00 |
| 12,367.63 |
En adelante |
3,878.69 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo diario |
| $ |
$ |
$ |
| 0.01 |
58.19 |
13.39 |
| 58.20 |
87.28 |
13.38 |
| 87.29 |
114.24 |
13.38 |
| 114.25 |
116.38 |
12.92 |
| 116.39 |
146.25 |
12.58 |
| 146.26 |
155.17 |
11.65 |
| 155.18 |
175.51 |
10.69 |
| 175.52 |
204.76 |
9.69 |
| 204.77 |
234.01 |
8.34 |
| 234.02 |
242.84 |
7.16 |
| 242.85 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| 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 diario |
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
24.54 |
0.00 |
1.92 |
13.39 |
| 24.55 |
24.55 |
58.19 |
0.47 |
6.40 |
13.39 |
| 24.55 |
58.20 |
87.28 |
0.47 |
6.40 |
13.38 |
| 24.55 |
87.29 |
114.24 |
0.47 |
6.40 |
13.38 |
| 24.55 |
114.25 |
116.38 |
0.47 |
6.40 |
12.92 |
| 24.55 |
116.39 |
146.25 |
0.47 |
6.40 |
12.58 |
| 24.55 |
146.26 |
155.17 |
0.47 |
6.40 |
11.65 |
| 24.55 |
155.18 |
175.51 |
0.47 |
6.40 |
10.69 |
| 24.55 |
175.52 |
204.76 |
0.47 |
6.40 |
9.69 |
| 24.55 |
204.77 |
208.29 |
0.47 |
10.88 |
8.34 |
| 208.30 |
208.30 |
234.01 |
12.23 |
10.88 |
8.34 |
| 208.30 |
234.02 |
242.84 |
12.23 |
10.88 |
7.16 |
| 208.30 |
242.85 |
366.05 |
12.23 |
10.88 |
0.00 |
| 366.06 |
366.06 |
425.52 |
29.40 |
16.00 |
0.00 |
| 425.53 |
425.53 |
509.46 |
38.91 |
17.92 |
0.00 |
| 509.47 |
509.47 |
1,027.52 |
53.95 |
21.36 |
0.00 |
| 1,027.53 |
1,027.53 |
1,619.51 |
164.61 |
23.52 |
0.00 |
| 1,619.52 |
1,619.52 |
3,091.90 |
303.85 |
30.00 |
0.00 |
| 3,091.91 |
3,091.91 |
4,122.54 |
745.56 |
32.00 |
0.00 |
| 4,122.55 |
4,122.55 |
12,367.62 |
1,075.37 |
34.00 |
0.00 |
| 12,367.63 |
12,367.63 |
En adelante |
3,878.69 |
35.00 |
0.00 |
2.- Tablas ISR 2023: retenciones semanales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
171.78 |
0.00 |
1.92 |
| 171.79 |
1,458.03 |
3.29 |
6.40 |
| 1,458.04 |
2,562.35 |
85.61 |
10.88 |
| 2,562.36 |
2,978.64 |
205.80 |
16.00 |
| 2,978.65 |
3,566.22 |
272.37 |
17.92 |
| 3,566.23 |
7,192.64 |
377.65 |
21.36 |
| 7,192.65 |
11,336.57 |
1,152.27 |
23.52 |
| 11,336.58 |
21,643.30 |
2,126.95 |
30.00 |
| 21,643.31 |
28,857.78 |
5,218.92 |
32.00 |
| 28,857.79 |
86,573.34 |
7,527.59 |
34.00 |
| 86,573.35 |
En adelante |
27,150.83 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.
| 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, tratándose de pagos semanales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
semanal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
171.78 |
0.00 |
1.92 |
93.73 |
| 171.79 |
171.79 |
407.33 |
3.29 |
6.40 |
93.73 |
| 171.79 |
407.34 |
610.96 |
3.29 |
6.40 |
93.66 |
| 171.79 |
610.97 |
799.68 |
3.29 |
6.40 |
93.66 |
| 171.79 |
799.69 |
814.66 |
3.29 |
6.40 |
90.44 |
| 171.79 |
814.67 |
1,023.75 |
3.29 |
6.40 |
88.06 |
| 171.79 |
1,023.76 |
1,086.19 |
3.29 |
6.40 |
81.55 |
| 171.79 |
1,086.20 |
1,228.57 |
3.29 |
6.40 |
74.83 |
| 171.79 |
1,228.58 |
1,433.32 |
3.29 |
6.40 |
67.83 |
| 171.79 |
1,433.33 |
1,458.03 |
3.29 |
10.88 |
67.83 |
| 1,458.04 |
1,458.04 |
1,638.07 |
85.61 |
10.88 |
58.38 |
| 1,458.04 |
1,638.08 |
1,699.88 |
85.61 |
10.88 |
50.12 |
| 1,458.04 |
1,699.89 |
2,562.35 |
85.61 |
10.88 |
0.00 |
| 2,562.36 |
2,562.36 |
2,978.64 |
205.80 |
16.00 |
0.00 |
| 2,978.65 |
2,978.65 |
3,566.22 |
272.37 |
17.92 |
0.00 |
| 3,566.23 |
3,566.23 |
7,192.64 |
377.65 |
21.36 |
0.00 |
| 7,192.65 |
7,192.65 |
11,336.57 |
1,152.27 |
23.52 |
0.00 |
| 11,336.58 |
11,336.58 |
21,643.30 |
2,126.95 |
30.00 |
0.00 |
| 21,643.31 |
21,643.31 |
28,857.78 |
5,218.92 |
32.00 |
0.00 |
| 28,857.79 |
28,857.79 |
86,573.34 |
7,527.59 |
34.00 |
0.00 |
| 86,573.35 |
86,573.35 |
en adelante |
27,150.83 |
35.00 |
0.00 |
3.- Tablas ISR 2023: retenciones decenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
245.40 |
0.00 |
1.92 |
| 245.41 |
2,082.90 |
4.70 |
6.40 |
| 2,082.91 |
3,660.50 |
122.30 |
10.88 |
| 3,660.51 |
4,255.20 |
294.00 |
16.00 |
| 4,255.21 |
5,094.60 |
389.10 |
17.92 |
| 5,094.61 |
10,275.20 |
539.50 |
21.36 |
| 10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
| 16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
| 30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
| 41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
| 123,676.21 |
En adelante |
38,786.90 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.
| Monto de ingresos que sirven de base para |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo decenal |
| $ |
$ |
$ |
| 0.01 |
581.90 |
133.90 |
| 581.91 |
872.80 |
133.80 |
| 872.81 |
1,142.40 |
133.80 |
| 1,142.41 |
1,163.80 |
129.20 |
| 1,163.81 |
1,462.50 |
125.80 |
| 1,462.51 |
1,551.70 |
116.50 |
| 1,551.71 |
1,755.10 |
106.90 |
| 1,755.11 |
2,047.60 |
96.90 |
| 2,047.61 |
2,340.10 |
83.40 |
| 2,340.11 |
2,428.40 |
71.60 |
| 2,428.41 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
semanal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
245.40 |
0.00 |
1.92 |
133.90 |
| 245.41 |
245.41 |
581.90 |
4.70 |
6.40 |
133.90 |
| 245.41 |
581.91 |
872.80 |
4.70 |
6.40 |
133.80 |
| 245.41 |
872.81 |
1,142.40 |
4.70 |
6.40 |
133.80 |
| 245.41 |
1,142.41 |
1,163.80 |
4.70 |
6.40 |
129.20 |
| 245.41 |
1,163.81 |
1,462.50 |
4.70 |
6.40 |
125.80 |
| 245.41 |
1,462.51 |
1,551.70 |
4.70 |
6.40 |
116.50 |
| 245.41 |
1,551.71 |
1,755.10 |
4.70 |
6.40 |
106.90 |
| 245.41 |
1,755.11 |
2,047.60 |
4.70 |
6.40 |
96.90 |
| 245.41 |
2,047.61 |
2,082.90 |
4.70 |
10.88 |
83.40 |
| 2,082.91 |
2,082.91 |
2,340.10 |
122.30 |
10.88 |
83.40 |
| 2,082.91 |
2,340.11 |
2,428.40 |
122.30 |
10.88 |
71.60 |
| 2,082.91 |
2,428.41 |
3,660.50 |
122.30 |
10.88 |
0.00 |
| 3,660.51 |
3,660.51 |
4,255.20 |
294.00 |
16.00 |
0.00 |
| 4,255.21 |
4,255.21 |
5,094.60 |
389.10 |
17.92 |
0.00 |
| 5,094.61 |
5,094.61 |
10,275.20 |
539.50 |
21.36 |
0.00 |
| 10,275.21 |
10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
0.00 |
| 16,195.11 |
16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
0.00 |
| 30,919.01 |
30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
0.00 |
| 41,225.41 |
41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
0.00 |
| 123,676.21 |
123,676.21 |
en adelante |
38,786.90 |
35.00 |
0.00 |
4.- Tablas ISR 2023: pagos quincenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
368.10 |
0.00 |
1.92 |
| 368.11 |
3,124.35 |
7.05 |
6.40 |
| 3,124.36 |
5,490.75 |
183.45 |
10.88 |
| 5,490.76 |
6,382.80 |
441.00 |
16.00 |
| 6,382.81 |
7,641.90 |
583.65 |
17.92 |
| 7,641.91 |
15,412.80 |
809.25 |
21.36 |
| 15,412.81 |
24,292.65 |
2,469.15 |
23.52 |
| 24,292.66 |
46,378.50 |
4,557.75 |
30.00 |
| 46,378.51 |
61,838.10 |
11,183.40 |
32.00 |
| 61,838.11 |
185,514.30 |
16,130.55 |
34.00 |
| 185,514.31 |
En adelante |
58,180.35 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo
quincenal |
| $ |
$ |
$ |
| 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 aplicable a la tarifa de los pagos quincenales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
quincenal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
368.10 |
0.00 |
1.92 |
200.85 |
| 318.01 |
368.11 |
872.85 |
7.05 |
6.40 |
200.85 |
| 368.11 |
872.86 |
1,309.20 |
7.05 |
6.40 |
200.70 |
| 368.11 |
1,309.21 |
1,713.60 |
7.05 |
6.40 |
200.70 |
| 368.11 |
1,713.61 |
1,745.70 |
7.05 |
6.40 |
193.80 |
| 368.11 |
1,745.71 |
2,193.75 |
7.05 |
6.40 |
188.70 |
| 368.11 |
2,193.76 |
2,327.55 |
7.05 |
6.40 |
174.75 |
| 368.11 |
2,327.56 |
2,632.65 |
7.05 |
6.40 |
160.35 |
| 368.11 |
2,632.66 |
3,071.40 |
7.05 |
6.40 |
145.35 |
| 368.11 |
3,071.41 |
3,124.35 |
7.05 |
6.40 |
125.10 |
| 3,124.36 |
3,124.36 |
3,510.15 |
183.45 |
10.88 |
125.10 |
| 3,124.36 |
3,510.16 |
3,642.60 |
183.45 |
10.88 |
107.40 |
| 3,124.36 |
3,642.61 |
5,490.75 |
183.45 |
10.88 |
0.00 |
| 5,490.76 |
5,490.76 |
6,382.80 |
441.00 |
16.00 |
0.00 |
| 6,382.81 |
6,382.81 |
7,641.90 |
583.65 |
17.92 |
0.00 |
| 7,641.91 |
7,641.91 |
15,412.80 |
809.25 |
21.36 |
0.00 |
| 15,412.81 |
15,412.81 |
24,292.65 |
2,469.15 |
23.52 |
0.00 |
| 24,292.66 |
24,292.66 |
46,378.50 |
4,557.75 |
30.00 |
0.00 |
| 46,378.51 |
46,378.51 |
61,838.10 |
11,183.40 |
32.00 |
0.00 |
| 61,838.11 |
61,838.11 |
185,514.30 |
16,130.55 |
34.00 |
0.00 |
| 185,514.31 |
185,514.31 |
En adelante |
58,180.35 |
35.00 |
0.00 |
5.- Tablas ISR 2023 pagos mensuales
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.
| 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 aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
mensual |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
746.04 |
0.00 |
1.92 |
407.02 |
| 746.05 |
746.05 |
1,768.96 |
14.32 |
6.40 |
407.02 |
| 746.05 |
1,768.97 |
2,653.38 |
14.32 |
6.40 |
406.83 |
| 746.05 |
2,653.39 |
3,472.84 |
14.32 |
6.40 |
406.62 |
| 746.05 |
3,472.85 |
3,537.87 |
14.32 |
6.40 |
392.77 |
| 746.05 |
3,537.88 |
4,446.15 |
14.32 |
6.40 |
382.46 |
| 746.05 |
4,446.16 |
4,717.18 |
14.32 |
6.40 |
354.23 |
| 746.05 |
4,717.19 |
5,335.42 |
14.32 |
6.40 |
324.87 |
| 746.05 |
5,335.43 |
6,224.67 |
14.32 |
6.40 |
294.63 |
| 746.05 |
6,224.68 |
6,332.05 |
14.32 |
6.40 |
253.54 |
| 6,332.06 |
6,332.06 |
7,113.90 |
371.83 |
10.88 |
253.54 |
| 6,332.06 |
7,113.91 |
7,382.33 |
371.83 |
10.88 |
217.61 |
| 6,332.06 |
7,382.34 |
11,128.01 |
371.83 |
10.88 |
0.00 |
| 11,128.02 |
11,128.02 |
12,935.82 |
893.63 |
16.00 |
0.00 |
| 12,935.83 |
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
0.00 |
| 15,487.72 |
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
0.00 |
| 31,236.50 |
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
0.00 |
| 49,233.01 |
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
0.00 |
| 93,993.91 |
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
0.00 |
| 125,325.21 |
125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
0.00 |
| 375,975.62 |
375,975.62 |
En adelante |
117,912.32 |
35.00 |
0.00 |
6.- Tablas ISR 2023: anual
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tablas ISR 2023: enero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
2.- Tablas ISR 2023: febrero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,492.08 |
0.00 |
1.92 |
| 1,492.09 |
12,664.10 |
28.64 |
6.40 |
| 12,664.11 |
22,256.02 |
743.66 |
10.88 |
| 22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
| 25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
| 30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
| 62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
| 98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
| 187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
| 250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
| 751,951.23 |
En adelante |
235,824.64 |
35.00 |
3.- Tablas ISR 2023: marzo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 2,238.13 |
18,996.15 |
42.96 |
6.40 |
| 18,996.16 |
33,384.03 |
1,115.49 |
10.88 |
| 33,384.04 |
38,807.46 |
2,680.89 |
16.00 |
| 38,807.47 |
46,463.13 |
3,548.64 |
17.92 |
| 46,463.14 |
93,709.47 |
4,920.54 |
21.36 |
| 93,709.48 |
147,699.00 |
15,012.36 |
23.52 |
| 147,699.01 |
281,981.70 |
27,710.67 |
30.00 |
| 281,981.71 |
375,975.60 |
67,995.51 |
32.00 |
| 375,975.61 |
1,127,926.83 |
98,073.54 |
34.00 |
| 1,127,926.84 |
En adelante |
353,736.96 |
35.00 |
4.- Tablas ISR 2023: abril
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,984.16 |
0.00 |
1.92 |
| 2,984.17 |
25,328.20 |
57.28 |
6.40 |
| 25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
| 44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
| 51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
| 61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
| 124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
| 196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
| 375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
| 501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
| 1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
5.- Tablas ISR 2023: mayo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,730.20 |
0.00 |
1.92 |
| 3,730.21 |
31,660.25 |
71.60 |
6.40 |
| 31,660.26 |
55,640.05 |
1,859.15 |
10.88 |
| 55,640.06 |
64,679.10 |
4,468.15 |
16.00 |
| 64,679.11 |
77,438.55 |
5,914.40 |
17.92 |
| 77,438.56 |
156,182.45 |
8,200.90 |
21.36 |
| 156,182.46 |
246,165.00 |
25,020.60 |
23.52 |
| 246,165.01 |
469,969.50 |
46,184.45 |
30.00 |
| 469,969.51 |
626,626.00 |
113,325.85 |
32.00 |
| 626,626.01 |
1,879,878.05 |
163,455.90 |
34.00 |
| 1,879,878.06 |
En adelante |
589,561.60 |
35.00 |
6.- Tablas ISR 2023: junio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,476.24 |
0.00 |
1.92 |
| 4,476.25 |
37,992.30 |
85.92 |
6.40 |
| 37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
| 66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
| 77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
| 92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
| 187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
| 295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
| 563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
| 751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
| 2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
7.- Tabla ISR 2023 julio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,222.28 |
0.00 |
1.92 |
| 5,222.29 |
44,324.35 |
100.24 |
6.40 |
| 44,324.36 |
77,896.07 |
2,602.81 |
10.88 |
| 77,896.08 |
90,550.74 |
6,255.41 |
16.00 |
| 90,550.75 |
108,413.97 |
8,280.16 |
17.92 |
| 108,413.98 |
218,655.43 |
11,481.26 |
21.36 |
| 218,655.44 |
344,631.00 |
35,028.84 |
23.52 |
| 344,631.01 |
657,957.30 |
64,658.23 |
30.00 |
| 657,957.31 |
877,276.40 |
158,656.19 |
32.00 |
| 877,276.41 |
2,631,829.27 |
228,838.26 |
34.00 |
| 2,631,829.28 |
En adelante |
825,386.24 |
35.00 |
8.- Tablas ISR 2023: agosto
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,968.32 |
0.00 |
1.92 |
| 5,968.33 |
50,656.40 |
114.56 |
6.40 |
| 50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
| 89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
| 103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
| 123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
| 249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
| 393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
| 751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
| 1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
| 3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
9.- Tablas ISR 2023: septiembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,714.36 |
0.00 |
1.92 |
| 6,714.37 |
56,988.45 |
128.88 |
6.40 |
| 56,988.46 |
100,152.09 |
3,346.47 |
10.88 |
| 100,152.10 |
116,422.38 |
8,042.67 |
16.00 |
| 116,422.39 |
139,389.39 |
10,645.92 |
17.92 |
| 139,389.40 |
281,128.41 |
14,761.62 |
21.36 |
| 281,128.42 |
443,097.00 |
45,037.08 |
23.52 |
| 443,097.01 |
845,945.10 |
83,132.01 |
30.00 |
| 845,945.11 |
1,127,926.80 |
203,986.53 |
32.00 |
| 1,127,926.81 |
3,383,780.49 |
294,220.62 |
34.00 |
| 3,383,780.50 |
En adelante |
1,061,210.88 |
35.00 |
10.- Tablas ISR 2023: octubre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,460.40 |
0.00 |
1.92 |
| 7,460.41 |
63,320.50 |
143.20 |
6.40 |
| 63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
| 111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
| 129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
| 154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
| 312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
| 492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
| 939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
| 1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
| 3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
11.- Tablas ISR 2023: noviembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,206.44 |
0.00 |
1.92 |
| 8,206.45 |
69,652.55 |
157.52 |
6.40 |
| 69,652.56 |
122,408.11 |
4,090.13 |
10.88 |
| 122,408.12 |
142,294.02 |
9,829.93 |
16.00 |
| 142,294.03 |
170,364.81 |
13,011.68 |
17.92 |
| 170,364.82 |
343,601.39 |
18,041.98 |
21.36 |
| 343,601.40 |
541,563.00 |
55,045.32 |
23.52 |
| 541,563.01 |
1,033,932.90 |
101,605.79 |
30.00 |
| 1,033,932.91 |
1,378,577.20 |
249,316.87 |
32.00 |
| 1,378,577.21 |
4,135,731.71 |
359,602.98 |
34.00 |
| 4,135,731.72 |
En adelante |
1,297,035.52 |
35.00 |
12.- Tablas ISR 2023: diciembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2023 – Primer bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,492.08 |
0.00 |
1.92 |
| 1,492.09 |
12,664.10 |
28.64 |
6.40 |
| 12,664.11 |
22,256.02 |
743.66 |
10.88 |
| 22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
| 25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
| 30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
| 62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
| 98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
| 187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
| 250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
| 751,951.23 |
En adelante |
235,824.64 |
35.00 |
2.- Marzo-abril 2023 – 2do bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,984.16 |
0.00 |
1.92 |
| 2,984.17 |
25,328.20 |
57.28 |
6.40 |
| 25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
| 44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
| 51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
| 61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
| 124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
| 196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
| 375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
| 501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
| 1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
3.- Mayo-junio 2023 – 3er Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,476.24 |
0.00 |
1.92 |
| 4,476.25 |
37,992.30 |
85.92 |
6.40 |
| 37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
| 66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
| 77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
| 92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
| 187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
| 295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
| 563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
| 751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
| 2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
4.- Julio-agosto 2023 – 4to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,968.32 |
0.00 |
1.92 |
| 5,968.33 |
50,656.40 |
114.56 |
6.40 |
| 50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
| 89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
| 103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
| 123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
| 249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
| 393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
| 751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
| 1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
| 3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
5.- Septiembre-octubre 2023 – 5to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,460.40 |
0.00 |
1.92 |
| 7,460.41 |
63,320.50 |
143.20 |
6.40 |
| 63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
| 111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
| 129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
| 154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
| 312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
| 492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
| 939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
| 1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
| 3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
6.- Noviembre-diciembre 2023 – 6to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
IV: Tarifa aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
error: Content is protected !!