Tarifa semanal de ISR a utilizar por los patrones
Tarifa del ISR semanal
(DOF 11 de enero de 2021)
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 148.40 | 0.00 | 1.92 |
148.41 | 1,259.72 | 2.87 | 6.40 |
1,259.73 | 2,213.89 | 73.99 | 10.88 |
2,213.90 | 2,573.55 | 177.80 | 16.00 |
2,573.56 | 3,081.26 | 235.34 | 17.92 |
3,081.27 | 6,214.46 | 326.34 | 21.36 |
6,214.47 | 9,794.82 | 995.54 | 23.52 |
9,794.83 | 18,699.94 | 1,837.64 | 30.00 |
18,699.95 | 24,933.30 | 4,509.19 | 32.00 |
24,933.31 | 74,799.83 | 6,503.84 | 34.00 |
74,799.84 | En adelante | 23,458.47 | 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 | 148.40 | 0.00 | 1.92 | 93.73 |
148.41 | 148.41 | 407.33 | 2.87 | 6.40 | 93.73 |
148.41 | 407.34 | 610.96 | 2.87 | 6.40 | 93.66 |
148.41 | 610.97 | 799.68 | 2.87 | 6.40 | 93.66 |
148.41 | 799.69 | 814.66 | 2.87 | 6.40 | 90.44 |
148.41 | 814.67 | 1,023.75 | 2.87 | 6.40 | 88.06 |
148.41 | 1,023.76 | 1,086.19 | 2.87 | 6.40 | 81.55 |
148.41 | 1,086.20 | 1,228.57 | 2.87 | 6.40 | 74.83 |
148.41 | 1,228.58 | 1,259.72 | 2.87 | 6.40 | 67.83 |
1,259.73 | 1,259.73 | 1,433.32 | 73.99 | 10.88 | 67.83 |
1,259.73 | 1,433.33 | 1,638.07 | 73.99 | 10.88 | 58.38 |
1,259.73 | 1,638.08 | 1,699.88 | 73.99 | 10.88 | 50.12 |
1,259.73 | 1,699.89 | 2,213.89 | 73.99 | 10.88 | 0.00 |
2,213.90 | 2,213.90 | 2,573.55 | 177.80 | 16.00 | 0.00 |
2,573.56 | 2,573.56 | 3,081.26 | 235.34 | 17.92 | 0.00 |
3,081.27 | 3,081.27 | 6,214.46 | 326.34 | 21.36 | 0.00 |
6,214.47 | 6,214.47 | 9,794.82 | 995.54 | 23.52 | 0.00 |
9,794.83 | 9,794.83 | 18,699.94 | 1,837.64 | 30.00 | 0.00 |
18,699.95 | 18,699.95 | 24,933.30 | 4,509.19 | 32.00 | 0.00 |
24,933.31 | 24,933.31 | 74,799.83 | 6,503.84 | 34.00 | 0.00 |
74,799.84 | 74,799.84 | En adelante | 23,458.47 | 35.00 | 0.00 |
