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Tablas ISR 2017

Por el momento, no es oficial que haya cambios en las tablas ISR 2017, así que debemos tener presente que la información aquí indicada es provisoria y a la espera de anuncios del SAT.

En cuanto a lo que se aplica actualmente, las tablas de ISR para el 2017 son las mismas que se utilizaban para calcular el ISR 2016.

¿Qué tablas aplican para calcular el ISR 2017?

A continuación veremos las Tablas de ISR 2017 que serán las posiblemente rijan durante el año próximo.

Tablas ISR 2017 Mensuales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$496,07$0,001,92%
$496,08$4.210,41$9,526,40%
$4.210,42$7.399,42$247,2410,88%
$7.399,43$8.601,50$594,2116,00%
$8.601,51$10.298,35$786,5417,92%
$10.298,36$20.770,29$1.090,6121,36%
$20.770,30$32.736,83$3.327,4223,52%
$32.736,84$62.500,00$6.141,9530,00%
$62.500,01$83.333,33$15.070,9032,00%
$83.333,34$250.000,00$21.737.5734,00%
$250.000,01En Adelante$78.404.2335,00%

Tablas ISR 2017 Bimestrales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$992,14$0,001,92%
$992,15$8.420,82$19,046,40%
$8.420,83$14.798,84$494,4810,88%
$14.798,85$17.203,00$1.188,4216,00%
$17.203,01$20.596,70$1.573,0817,92%
$20.596,71$41.540,58$2.181,2221,36%
$41.540,59$65.473,66$6.654,8423,52%
$65.473,67$125.000,00$12.283,9030,00%
$125.000,01$166.666,66$30.141,8032,00%
$166.666,67$500.000,00$43.475,1434,00%
$500.000,01En Adelante$156.808,4635,00%

Tablas ISR 2017 Anuales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$5.952,84$0,001.92%
$5.952,85$50.524,92$114,296.40%
$50.524,93$88.793,04$2.966,9110.88%
$88.793,05$103.218,00$7.130,4816.00%
$103.218,01$123.580,20$9.438,4717.92%
$123.580,21$249.243,48$13.087,3721.36%
$249.243,49$392.841,96$39.929,0523.52%
$392.841,97$750.000,00$73.703,4130.00%
$750.000,01$1.000.000,00$180.850,8232.00%
$1.000.000,01$3.000.000,00$260.850,8134.00%
$3.000.000,01En adelante$940,850,8135.00%

Tablas ISR 2017 Quincenales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$244,80$0,001,92%
$244,81$2.077,50$4,656,40%
$2.077,51$3.651,00$121,9510,88%
$3.651,01$4.244,10$293,2516,00%
$4.244,11$5.081,40$388,0517,92%
$5.081,41$10.248,45$538,2021,36%
$10.248,46$16.153,05$1.641,7523,52%
$16.153,06$30.838,80$3.030,6030,00%
$30.838,81$41.118,45$7.436,2532,00%
$41.118,46$123.355,20$10.725,7534,00%
$123.355,21En Adelante$38.686,3535,00%

Tablas ISR 2017 Decenales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$163,20$0,001,92%
$163,21$1.385,00$3,106,40%
$1.385,01$2.434,00$81,3010,88%
$2.434,01$2.829,40$195,5016,00%
$2.829,41$3.387,60$258,7017,92%
$3.387,61$6.832,30$358,8021,36%
$6.832,31$10.768,70$1.094,5023,52%
$10.768,71$20.559,20$2.020,4030,00%
$20.559,21$27.412,30$4.957,5032,00%
$27.412,31$82.236,80$7.150,5034,00%
$82.236,81En Adelante$25.790,9035,00%

Tablas ISR 2017 Semanales

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$114,24$0,001,92%
$114,25$969,50$2,176,40%
$969,51$1.703,80$56,9110,88%
$1.703,81$1.980,58$136,8516,00%
$1.980,59$2.371,32$181,0917,92%
$2.371,33$4.782,61$251,1621,36%
$4.782,62$7.538,09$766,1523,52%
$7.538,10$14.391,44$1.414,2830,00%
$14.391,45$19.188,61$3.470,2532,00%
$19.188,62$57.565,76$5.005,3534,00%
$57.565,77En Adelante$18.053,6335,00%

Tablas ISR 2017 Diarias

Límite InferiorLímite SuperiorCuota Fija% sobre excedente de límite inferior
$0,01$16,32$0,001,92%
$16,33$138,50$0,316,40%
$138,51$243,40$8,1310,88%
$243,41$282,94$19,5516,00%
$282,95$338,76$25,8717,92%
$338,77$683,23$35,8821,36%
$683,24$1.076,87$109,4523,52%
$1.076,88$2.055,92$202,0430,00%
$2.055,93$2.741,23$495,7532,00%
$2.741,24$8.223,68$715,0534,00%
$8.223,69En Adelante$2.579,0935,00%

Tabla de Subsidio al Empleo 2017 Diaria

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B

Límite InferiorLímite SuperiorSubsidio para el Empleo
0,0158,1913,39
58,2087,2813,38
87,29114,2413,38
114,25116,3812,92
116,39146,2512,58
146,26155,1711,65
155,18175,5110,69
175,52204,769,69
204,77234,018,34
234,02242,847,16
242,85En Adelante0,00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B

Límite inferior 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferiorSubsidio para el empleo diario
$0,01$0,01$16,32$0,001.92$13,39
$16,33$16,33$58,19$0,316.40$13,39
$16,33$58,20$87,28$0,316.40$13,38
$16,33$87,29$114,24$0,316.40$13,38
$16,33$114,25$116,38$0,316.40$12,92
$16,33$116,39$138,50$0,316.40$12,58
$138,51$138,51$146,25$8,1310.88$12,58
$138,51$146,26$155,17$8,1310.88$11,65
$138,51$155,18$175,51$8,1310.88$10,69
$138,51$175,52$204,76$8,1310.88$9,69
$138,51$204,77$234,01$8,1310.88$8,34
$138,51$234,02$242,84$8,1310.88$7,16
$138,51$242,85$243,40$8,1310.88$0,00
$243,41$243,41$282,94$19,5516.00$0,00
$282,95$282,95$338,76$25,8717.92$0,00
$338,77$338,77$683,23$35,8821.36$0,00
$683,24$683,24$1.076,87$109,4523.52$0,00
$1.076,88$1.076,88$2.055,92$202,0430.00$0,00
$2.055,93$2.055,93$2.741,23$495,7532.00$0,00
$2.741,24$2.741,24$8.223,68$715,0534.00$0,00
$8.223,69$8.223,69En adelante$2.579,0935.00$0,00

Tabla de Subsidio al Empleo 2017 Semanal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B

Para Ingresos de:Hasta Ingresos de:Cantidad de subsidio para el empleo semanal
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B

Límite inferior 1Límite inferior 2Límite superiorCuota Fija% sobre excedente de límite inferiorSubsidio para el empleo semanal
0.010.01114.240.001.9293.73
114.25114.25407.332.176.4093.73
114.25407.34610.962.176.4093.66
114.25610.97799.682.176.4093.66
114.25799.69814.662.176.4090.44
114.25814.67969.502.176.4088.06
969.51969.511,023.7556.9110.8888.06
969.511,023.761,086.1956.9110.8881.55
969.511,086.201,228.5756.9110.8874.83
969.511,228.581,433.3256.9110.8867.83
969.511,433.331,638.0756.9110.8858.38
969.511,638.081,699.8856.9110.8850.12
969.511,699.891,703.8056.9110.880.00
1,703.811,703.811,980.58136.8516.000.00
1,980.591,980.592,371.32181.0917.920.00
2,371.332,371.334,782.61251.1621.360.00
4,782.624,782.627,538.09766.1523.520.00
7,538.107,538.1014,391.441,414.2830.000.00
14,391.4514,391.4519,188.613,470.2532.000.00
19,188.6219,188.6257,565.765,005.3534.000.00
57,565.7757,565.77En adelante18,053.6335.000.00

Tabla de Subsidio al Empleo 2017 Decenal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B

Para Ingresos de:Hasta Ingresos de:Cantidad de subsidio para el empleo decenal
0.01581.90133.90
581.91872.80133.80
872.811,142.40133.80
1,142.411,163.80129.20
1,163.811,462.50125.80
1,462.511,551.70116.50
1,551.711,755.10106.90
1,755.112,047.6096.90
2,047.612,340.1083.40
2,340.112,428.4071.60
2,428.41En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B

Límite inferior 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferiorSubsidio para el empleo decenal
0.010.01163.200.001.92133.90
163.21163.21581.903.106.40133.90
163.21581.91872.803.106.40133.80
163.21872.811,142.403.106.40133.80
163.211,142.411,163.803.106.40129.20
163.211,163.811,385.003.106.40125.80
1,385.011,385.011,462.5081.3010.88125.80
1,385.011,462.511,551.7081.3010.88116.50
1,385.011,551.711,755.1081.3010.88106.90
1,385.011,755.112,047.6081.3010.8896.90
1,385.012,047.612,340.1081.3010.8883.40
1,385.012,340.112,428.4081.3010.8871.60
1,385.012,428.412,434.0081.3010.880.00
2,434.012,434.012,829.40195.5016.000.00
2,829.412,829.413,387.60258.7017.920.00
3,387.613,387.616,832.30358.8021.360.00
6,832.316,832.3110,768.701,094.5023.520.00
10,768.7110,768.7120,559.202,020.4030.000.00
20,559.2120,559.2127,412.304,957.5032.000.00
27,412.3127,412.3182,236.807,150.5034.000.00
82,236.8182,236.81En adelante25,790.9035.000.00

Tabla de Subsidio al Empleo 2017 Quincenal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B

Para Ingresos de:Hasta Ingresos de:Cantidad de subsidio para el empleo quincenal
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B

Límite Inferior 1Límite Inferior 2Límite SuperiorCuota Fija% sobre excedente de límite inferiorSubsidio para el empleo quincenal
0.010.01244.800.001.92200.85
244.81244.81872.854.656.40200.85
244.81872.861,309.204.656.40200.70
244.811,309.211,713.604.656.40200.70
244.811,713.611,745.704.656.40193.80
244.811,745.712,077.504.656.40188.70
2,077.512,077.512,193.75121.9510.88188.70
2,077.512,193.762,327.55121.9510.88174.75
2,077.512,327.562,632.65121.9510.88160.35
2,077.512,632.663,071.40121.9510.88145.35
2,077.513,071.413,510.15121.9510.88125.10
2,077.513,510.163,642.60121.9510.88107.40
2,077.513,642.613,651.00121.9510.880.00
3,651.013,651.014,244.10293.2516.000.00
4,244.114,244.115,081.40388.0517.920.00
5,081.415,081.4110,248.45538.2021.360.00
10,248.4610,248.4616,153.051,641.7523.520.00
16,153.0616,153.0630,838.803,030.6030.000.00
30,838.8130,838.8141,118.457,436.2532.000.00
41,118.4641,118.46123,355.2010,725.7534.000.00
123,355.21123,355.21En adelante38,686.3535.000.00

Tabla de Subsidio al Empleo 2017 Mensual

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B

Para Ingresos de:Hasta Ingresos de:Cantidad de subsidio para el empleo mensual
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B

Límite inferior 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferiorSubsidio para el empleo mensual
0.010.01496.070.001.92407.02
496.08496.081,768.969.526.40407.02
496.081,768.972,653.389.526.40406.83
496.082,653.393,472.849.526.40406.62
496.083,472.853,537.879.526.40392.77
496.083,537.884,210.419.526.40382.46
4,210.424,210.424,446.15247.2410.88382.46
4,210.424,446.164,717.18247.2410.88354.23
4,210.424,717.195,335.42247.2410.88324.87
4,210.425,335.436,224.67247.2410.88294.63
4,210.426,224.687,113.90247.2410.88253.54
4,210.427,113.917,382.33247.2410.88217.61
4,210.427,382.347,399.42247.2410.880.00
7,399.437,399.438,601.50594.2116.000.00
8,601.518,601.5110,298.35786.5417.920.00
10,298.3610,298.3620,770.291,090.6121.360.00
20,770.3020,770.3032,736.833,327.4223.520.00
32,736.8432,736.8462,500.006,141.9530.000.00
62,500.0162,500.0183,333.3315,070.9032.000.00
83,333.3483,333.34250,000.0021,737.5734.000.00
250,000.01250,000.01En adelante78,404.2335.000.00

Tablas Mensuales de Pagos Provisionales del ISR

Enero

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01496.070.001.92
496.084,210.419.526.40
4,210.427,399.42247.2410.88
7,399.438,601.50594.2116.00
8,601.5110,298.35786.5417.92
10,298.3620,770.291,090.6121.36
20,770.3032,736.833,327.4223.52
32,736.8462,500.006,141.9530.00
62,500.0183,333.3315,070.9032.00
83,333.34250,000.0021,737.5734.00
250,000.01En adelante78,404.2335.00

Febrero

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01992.140.001.92
992.158,420.8219.046.40
8,420.8314,798.84494.4810.88
14,798.8517,203.001,188.4216.00
17,203.0120,596.701,573.0817.92
20,596.7141,540.582,181.2221.36
41,540.5965,473.666,654.8423.52
65,473.67125,000.0012,283.9030.00
125,000.01166,666.6630,141.8032.00
166,666.67500,000.0043,475.1434.00
500,000.01En adelante156,808.4635.00

Marzo

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.011,488.210.001.92
1,488.2212,631.2328.566.40
12,631.2422,198.26741.7210.88
22,198.2725,804.501,782.6316.00
25,804.5130,895.052,359.6217.92
30,895.0662,310.873,271.8321.36
62,310.8898,210.499,982.2623.52
98,210.50187,500.0018,425.8530.00
187,500.01M,249,999.9945,212.7032.00
250,000.00750,000.0065,212.7134.00
750,000.01En adelante235,212.6935.00

Abril

Límite inferiorLímite superiorCuota fija% sobre excente de límite inferior
0.011984.280.001.92
1,984.2916,841.6438.086.40
16,841.6529,597.68988.9610.88
29,597.6934,406.002,376.8416.00
34,406.0141,193.403,146.1617.92
41,193.4183,081.164,362.4421.36
83,081.17130,947.3213,309.6823.52
130,947.33250,000.0024,567.8030.00
250,000.01333,333.3260,283.6032.00
333,333.331,000,000.0086,950.2834.00
1,000,000.01En adelante313,616.9235.00

Mayo

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,480.350.001.92
2,480.3621,052.0547.606.40
21,052.0636,997.101,236.2010.88
36,997.1143,007.502,971.0516.00
43,007.5151,491.753,932.7017.92
51,491.76103,851.455,453.0521.36
103,851.46163,684.1516,637.1023.52
163,684.16312,500.0030,709.7530.00
312,500.01416,666.6575,354.5032.00
416,666.661,250,000.00108,687.8534.00
1,250,000.01En adelante392,021.1535.00

Junio

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,976.420.001.92
2,976.4325,262.4657.126.40
25,262.4744,396.521,483.4410.88
44,396.5351,609.003,565.2616.00
51,609.0161,790.104,719.2417.92
61,790.11124,621.746,543.6621.36
124,621.75196,420.9819,964.5223.52
196,420.99375,000.0036,851.7030.00
375,000.01499,999.9890,425.4032.00
499,999.991,500,000.00130,425.4234.00
1,500,000.01En adelante470,425.3835.00

Julio

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.013,472.490.001.92
3,472.5029,472.8766.646.40
29,472.8851,795.941,730.6810.88
51,795.9560,210.504,159.4716.00
60,210.5172,088.455,505.7817.92
72,088.46145,392.037,634.2721.36
145,392.04229,157.8123,291.9423.52
229,157.82437,500.0042,993.6530.00
437,500.01583,333.31105,496.3032.00
583,333.321,750,000.00152,162.9934.00
1,750,000.01En adelante548,829.6135.00

Agosto

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.013,968.560.001.92
3,968.5733,683.2876.166.40
33,683.2959,195.361,977.9210.88
59,195.3768,812.004,753.6816.00
68,812.0182,386.806,292.3217.92
82,386.81166,162.328,724.8821.36
166,162.33261,894.6426,619.3623.52
261,894.65500,000.0049,135.6030.00
500,000.01666,666.64120,567.2032.00
666,666.652,000,000.00173,900.5634.00
2,000,000.01En adelante627,233.8435.00

Septiembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.014,464.630.001.92
4,464.6437,893.6985.686.40
37,893.7066,594.782,225.1610.88
66,594.7977,413.505,347.8916.00
77,413.5192,685.157,078.8617.92
92,685.16186,932.619,815.4921.36
186,932.62294,631.4729,946.7823.52
294,631.48562,500.0055,277.5530.00
562,500.01749,999.97135,638.1032.00
749,999.982,250,000.00195,638.1334.00
2,250,000.01En adelante705,638.0735.00

Octubre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.014,960.700.001.92
4,960.7142,104.1095.206.40
42,104.1173,994.202,472.4010.88
73,994.2186,015.005,942.1016.00
86,015.01102,983.507,865.4017.92
102,983.51207,702.9010,906.1021.36
207,702.91327,368.3033,274.2023.52
327,368.31625,000.0061,419.5030.00
625,000.01833,333.30150,709.0032.00
833,333.312,500,000.00217,375.7034.00
2,500,000.01En adelante784,042.3035.00

Noviembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,456.770.001.92
5,456.7846,314.51104.726.40
46,314.5281,393.622,719.6410.88
81,393.6394,616.506,536.3116.00
94,616.51113,281.858,651.9417.92
113,281.86228,473.1911,996.7121.36
228,473.20360,105.1336,601.6223.52
360,105.14687,500.0067,561.4530.00
687,500.01916,666.63165,779.9032.00
916,666.642,750,000.00239,113.2734.00
2,750,000.01En adelante862,446.5335.00

Diciembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,952.840.001.92
5,952.8550,524.92114.296.40
50,524.9388,793.042,966.9110.88
88,793.05103,218.007,130.4816.00
103,218.01123,580.209,438.4717.92
123,580.21249,243.4813,087.3721.36
249,243.49392,841.9639,929.0523.52
392,841.97750,000.0073,703.4130.00
750,000.011,000,000.00180,850.8232.00
1,000,000.013,000,000.00260,850.8134.00
3,000,000.01En adelante940,850.8135.00

Tarifa aplicable para el cálculo de los pagos provisionales mensuales correspondientes a 2016, que efectúen los contribuyentes a que se refiere el Capítulo III, del Título IV de la Ley del Impuesto sobre la Renta, que obtengan ingresos por arrendamiento y en general por el otorgamiento del uso o goce temporal de bienes inmuebles

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01496.070.001.92
496.084,210.419.526.40
4,210.427,399.42247.2410.88
7,399.438,601.50594.2116.00
8,601.5110,298.35786.5417.92
10,298.3620,770.291,090.6121.36
20,770.3032,736.833,327.4223.52
32,736.8462,500.006,141.9530.00
62,500.0183,333.3315,070.9032.00
83,333.34250,000.0021,737.5734.00
250,000.01En adelante78,404.2335.00

Tarifa aplicable para el cálculo de los pagos provisionales trimestrales correspondientes a 2016, que efectúen los contribuyentes a que se refiere el Capítulo III, del Título IV de la Ley del Impuesto sobre la Renta, que obtengan ingresos por arrendamiento y en general por el otorgamiento del uso o goce temporal de bienes inmuebles

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.011,488.210.001.92
1,488.2212,631.2328.566.40
12,631.2422,198.26741.7210.88
22,198.2725,804.501,782.6316.00
25,804.5130,895.052,359.6217.92
30,895.0662,310.873,271.8321.36
62,310.8898,210.499,982.2623.52
98,210.50187,500.0018,425.8530.00
187,500.01249,999.9945,212.7032.00
250,000.00750,000.0065,212.7134.00
750,000.01En adelante235,212.6935.00

Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al primer semestre de 2016, que efectúen los contribuyentes que cumplan con sus obligaciones fiscales en los términos del Capítulo VIII del Título II de la Ley del Impuesto sobre la Renta

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,976.420.001.92
2,976.4325,262.4657.126.40
25,262.4744,396.521,483.4410.88
44,396.5351,609.003,565.2616.00
51,609.0161,790.104,719.2417.92
61,790.11124,621.746,543.6621.36
124,621.75196,420.9819,964.5223.52
196,420.99375,000.0036,851.7030.00
375,000.01499,999.9890,425.4032.00
499,999.991,500,000.00130,425.4234.00
1,500,000.01En adelante470,425.3835.00

Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al segundo semestre de 2016, que efectúen los contribuyentes que cumplan con sus obligaciones en los términos del Capítulo VIII del Título II de la Ley del Impuesto sobre la Renta

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,952.840.001.92
5,952.8550,524.92114.296.40
50,524.9388,793.042,966.9110.88
88,793.05103,218.007,130.4816.00
103,218.01123,580.209,438.4717.92
123,580.21249,243.4813,087.3721.36
249,243.49392,841.9639,929.0523.52
392,841.97750,000.0073,703.4130.00
750,000.011,000,000.00180,850.8232.00
1,000,000.013,000,000.00260,850.8134.00
3,000,000.01En adelante940,850.8135.00

¿Cómo usar las Tablas de ISR?

Si nunca has calculado el impuesto, te invitamos a leer este otro artículo que explica con integridad la fórmula de cálculo del ISR.

Si estás familiarizado con el tema, te recordamos que el procedimiento será el siguiente:

  1. Tomar el ingreso neto del contribuyente.
  2. Verificar en que fila de la tabla se encuentra en función de su ingreso (según límite inferior y superior).
  3. Restar al ingreso neto, el límite inferior de dicha fila.
  4. Al resultado, aplicarle la tasa correspondiente a esa fila.
  5. Finalmente, al resultado del punto anterior, sumarle la cuota fija.


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