Tablas Bimestrales de ISR

Enero-Febrero
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 1,157.04 0.00 1.92

1,157.05 9,820.36 22.22 6.40

9,820.37 17,258.40 576.66 10.88

17,258.41 20,062.14 1,385.92 16.00

20,062.15 24,019.88 1,834.52 17.92

24,019.89 48,444.62 2,543.74 21.36

48,444.63 76,355.38 7,760.88 23.52

76,355.39 145,775.00 14,325.48 30.00

145,775.01 194,366.66 35,151.38 32.00

194,366.67 583,100.00 50,700.70 34.00

583,100.01 En adelante 182,870.04 35.00

Marzo-Abril
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 2,314.08 0.00 1.92

2,314.09 19,640.72 44.44 6.40

19,640.73 34,516.80 1,153.32 10.88

34,516.81 40,124.28 2,771.84 16.00

40,124.29 48,039.76 3,669.04 17.92

48,039.77 96,889.24 5,087.48 21.36

96,889.25 152,710.76 15,521.76 23.52

152,710.77 291,550.00 28,650.96 30.00

291,550.01 388,733.32 70,302.76 32.00

388,733.33 1,166,200.00 101,401.40 34.00

1,166,200.01 En adelante 365,740.08 35.00

Mayo-Junio
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 3,471.12 0.00 1.92

3,471.13 29,461.08 66.66 6.40

29,461.09 51,775.20 1,729.98 10.88

51,775.21 60,186.42 4,157.76 16.00

60,186.43 72,059.64 5,503.56 17.92

72,059.65 145,333.86 7,631.22 21.36

145,333.87 229,066.14 23,282.64 23.52

229,066.15 437,325.00 42,976.44 30.00

437,325.01 583,099.98 105,454.14 32.00

583,099.99 1,749,300.00 152,102.10 34.00

1,749,300.01 En adelante 548,610.12 35.00

Julio-Agosto
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 4,628.16 0.00 1.92

4,628.17 39,281.44 88.88 6.40

39,281.45 69,033.60 2,306.64 10.88

69,033.61 80,248.56 5,543.68 16.00

80,248.57 96,079.52 7,338.08 17.92

96,079.53 193,778.48 10,174.96 21.36

193,778.49 305,421.52 31,043.52 23.52

305,421.53 583,100.00 57,301.92 30.00

583,100.01 777,466.64 140,605.52 32.00

777,466.65 2,332,400.00 202,802.80 34.00

2,332,400.01 En adelante 731,480.16 35.00

Septiembre-Octubre
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 5,785.20 0.00 1.92

5,785.21 49,101.80 111.10 6.40

49,101.81 86,292.00 2,883.30 10.88

86,292.01 100,310.70 6,929.60 16.00

100,310.71 120,099.40 9,172.60 17.92

120,099.41 242,223.10 12,718.70 21.36

242,223.11 381,776.90 38,804.40 23.52

381,776.91 728,875.00 71,627.40 30.00

728,875.01 971,833.30 175,756.90 32.00

971,833.31 2,915,500.00 253,503.50 34.00

2,915,500.01 En adelante 914,350.20 35.00

Noviembre-Diciembre
Límite inferior Límite superior Cuota fija % sobre excedente de límite inferior

0.01 6,942.20 0.00 1.92

6,942.21 58,922.16 133.28 6.40

58,922.17 103,550.44 3,460.01 10.88

103,550.45 120,372.83 8,315.57 16.00

120,372.84 144,119.23 11,007.14 17.92

144,119.24 290,667.75 15,262.49 21.36

290,667.76 458,132.29 46,565.26 23.52

458,132.30 874,650.00 85,952.92 30.00

874,650.01 1,166,200.00 210,908.23 32.00

1,166,200.01 3,498,600.00 304,204.21 34.00

3,498,600.01 En adelante 1,097,220.21 35.00

Tarifa para el cálculo del impuesto anual   
Límite Límite Cuota fija Por ciento para
inferior superior aplicarse sobre el
excedente del límite
inferior
$ $ $ %
0.01 5,952.84 0.00 1.92
5,952.85 50,524.92 114.29 6.40
50,524.93 88,793.04 2,966.91 10.88
88,793.05 103,218.00 7,130.48 16.00
103,218.01 123,580.20 9,438.47 17.92
123,580.21 249,243.48 13,087.37 21.36
249,243.49 392,841.96 39,929.05 23.52
392,841.97 750,000.00 73,703.41 30.00
750,000.01 1,000,000.00 180,850.82 32.00