Tarifa ISR octubre de 2025

Límite inferior

Límite superior

Cuota fija

Por ciento para aplicarse sobre  el 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