SMAG

A
B

5
336.45

67.29
63.77

NOMBRE

N SS

RFC

10
672.9

FE. ING

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

Tarifa Mensual 2014

Articulo 113 LISR
LIMITES
INFERIOR

SUPERIOR

15
1009.35

CUOTA

% SOBRE

FIJA

EXCEDENTE

0.01

496.07

1.92

496.08

4210.41

9.52

6.4

4210.42

7399.42

247.23

10.88

7399.43

8601.5

594.24

16

8601.51

10298.35

786.55

17.92

10298.36

20770.29

1090.62

21.36

20770.3

32736.83

3327.42

23.52

32736.84

62500

6141.95

30

62500.01

83333.33

15070.9

32

83333.34

250000

21737.57

34

250000

***********.**

6141.95

35

Tablas de la L.I.S.R. (vlidas para periodo:

Impuesto - Artculo 113

Subsidio - Artculo

Lmite

Lmite

Cuota

% Exce-

Lmite

inferior

superior

fija

dente del

inferior

lm. inferior
$0.01

$496.07

$0.00

1.92%

$496.08

$4,210.41

$9.52

6.40%

$4,210.42

$7,399.42

$247.24

10.88%

$7,399.43

$8,601.50

$594.21

16.00%

$8,601.51

$10,298.35

$786.54

17.92%

$10,298.36

$20,770.29

$1,090.61

21.36%

$20,770.30

$32,736.83

$3,327.42

23.52%

$32,736.84

$62,500.00

$6,141.95

30.00%

$62,500.01

$83,333.33

$15,070.90

32.00%

$83,333.34

$250,000.00

$21,737.57

34.00%

$78,404.23

35.00%

$250,000.01

... y ms

25
1682.25

ANTIGEDAD

SUELDO DIARIO

Tarifa Mensual 2014

Articulo 8vo. Transitorio LISR: Subsidio para el
empleo
LIMITES
INFERIOR

SUBSIDIO PARA

SUPERIOR

EL EMPLEO

0.01

1768.96

407.02

1768.97

2653.38

406.83

2653.39

3472.84

406.62

3472.85

3537.87

392.77

3537.88

4446.15

382.46

4446.16

4717.18

354.23

4717.19

5335.42

324.87

5335.43

6224.67

294.63

6224.68

7113.9

253.54

7113.91

7382.33

217.61

7382.34

*********.**

las de la L.I.S.R. (vlidas para periodo: mensual - octubre de 2014)

Subsidio - Artculo 114

Crdito al salario - Artculo 115

Lmite

Cuota

% s/

Con ingreso

Hasta

superior

fija

impuesto

desde

(ingreso)

marginal
$0.01

$1,768.96

$1,768.97

$2,653.38

$2,653.39

$3,472.84

$3,472.85

$3,537.87

$3,537.88

$4,446.15

$4,446.16

$4,717.18

$4,717.19

$5,335.42

$5,335.43

$6,224.67

$6,224.68

$7,113.90

$7,113.91

$7,382.33

$7,382.34

... y ms

alario - Artculo 115

Crdito
al salario

$407.02
$406.83
$406.62
$392.77
$382.46
$354.23
$324.87
$294.63
$253.54
$217.61
$0.00