Tarifa mensual de ISR a utilizar por los patrones
Tarifa del ISR mensual
(DOF 9 de enero de 2020)
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 |
