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Tablas ISR 2019

Por el momento, no hubo cambios en las tablas de ISR 2019, y a consecuencia, es clave saber que usaremos las mismas tablas que se utilizaban para calcular el ISR 2018.

Asimismo, ten presente que podrás hacer uso de la aplicación debajo para poder calcular el ISR 2019 y además las tablas que verás debajo te ayudarán a calcular tu declaración de ISR.


La tasa máxima que se aplica es la del 35% para personas físicas como el año pasado, por ello, una persona física puede pagar mayor tasa que una persona moral, según sus ingresos.

Tablas que aplican para calcular el ISR 2019

A continuación veremos las Tablas de ISR 2019 que serán las vigentes durante el año próximo.

Tablas ISR 2019 Mensuales

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01578.520.001.92
578.534,910.1811.116.40
4,910.198,629.20288.3310.88
8,629.2110,031.07692.9616.00
10,031.0812,009.94917.2617.92
12,009.9524,222.311,271.8721.36
24,222.3238,177.693,880.4423.52
38,177.7072,887.507,162.7430.00
72,887.5197,183.3317,575.6932.00
97,183.34291,550.0025,350.3534.00
291,550.01En adelante91,435.0235.00

Tabla de Subsidio al Empleo 2019 Mensual

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

Para ingresos deHasta ingresos deCantidad 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 inferior 1Subsidio para el empleo mensual
0.010.01578.520.001.92407.02
578.53578.531,768.9611.116.40407.02
578.531,768.972,653.3811.116.40406.83
578.532,653.393,472.8411.116.40406.62
578.533,472.853,537.8711.116.40392.77
578.533,537.884,446.1511.116.40382.46
578.534,446.164,717.1811.116.40354.23
578.534,717.194,910.1811.116.40324.87
4,910.194,910.195,335.42288.3310.88324.87
4,910.195,335.436,224.67288.3310.88294.63
4,910.196,224.687,113.90288.3310.88253.54
4,910.197,113.917,382.33288.3310.88217.61
4,910.197,382.348,629.20288.3310.880.00
8,629.218,629.2110,031.07692.9616.000.00
10,031.0810,031.0812,009.94917.2617.920.00
12,009.9512,009.9524,222.311,271.8721.360.00
24,222.3224,222.3238,177.693,880.4423.520.00
38,177.7038,177.7072,887.507,162.7430.000.00
72,887.5172,887.5197,183.3317,575.6932.000.00
97,183.3497,183.34291,550.0025,350.3534.000.00
291,550.01291,550.01En adelante91,435.0235.000.00

Tablas ISR 2019 Quincenales

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01285.450.001.92
285.462,422.805.556.40
2,422.814,257.90142.2010.88
4,257.914,949.55341.8516.00
4,949.565,925.90452.5517.92
5,925.9111,951.85627.6021.36
11,951.8618,837.751,914.7523.52
18,837.7635,964.303,534.3030.00
35,964.3147,952.308,672.2532.00
47,952.31143,856.9012,508.3534.00
143,856.91En adelante45,115.9535.00

Tabla de Subsidio al Empleo 2019 Quincenal

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

Para ingresos deHasta ingresos deCantidad 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 inferior 1Subsidio para el empleo quincenal
0.010.01285.450.001.92200.85
285.46285.46872.855.556.40200.85
285.46872.861,309.205.556.40200.70
285.461,309.211,713.605.556.40200.70
285.461,713.611,745.705.556.40193.80
285.461,745.712,193.755.556.40188.70
285.462,193.762,327.555.556.40174.75
285.462,327.562,422.805.556.40160.35
2,422.812,422.812,632.65142.2010.88160.35
2,422.812,632.663,071.40142.2010.88145.35
2,422.813,071.413,510.15142.2010.88125.10
2,422.813,510.163,642.60142.2010.88107.40
2,422.813,642.614,257.90142.2010.880.00
4,257.914,257.914,949.55341.8516.000.00
4,949.564,949.565,925.90452.5517.920.00
5,925.915,925.9111,951.85627.6021.360.00
11,951.8611,951.8618,837.751,914.7523.520.00
18,837.7618,837.7635,964.303,534.3030.000.00
35,964.3135,964.3147,952.308,672.2532.000.00
47,952.3147,952.31143,856.9012,508.3534.000.00
143,856.91143,856.91En adelante45,115.9535.000.00

Tablas ISR 2019 Decenales

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01190.300.001.92
190.311,615.203.706.40
1,615.212,838.6094.8010.88
2,838.613,299.70227.9016.00
3,299.713,950.60301.7017.92
3,950.617,967.90418.4021.36
7,967.9112,558.501,276.5023.52
12,558.5123,976.202,356.2030.00
23,976.2131,968.205,781.5032.00
31,968.2195,904.608,338.9034.00
95,904.61En adelante30,077.3035.00

Tabla de Subsidio al Empleo 2019 Decenal

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

Para ingresos deHasta ingresos deCantidad 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 inferior 1Subsidio para el empleo decenal
0.010.01190.300.001.92133.90
190.31190.31581.903.706.40133.90
190.31581.91872.803.706.40133.80
190.31872.811,142.403.706.40133.80
190.311,142.411,163.803.706.40129.20
190.311,163.811,462.503.706.40125.80
190.311,462.511,551.703.706.40116.50
190.311,551.711,615.203.706.40106.90
1,615.211,615.211,755.1094.8010.88106.90
1,615.211,755.112,047.6094.8010.8896.90
1,615.212,047.612,340.1094.8010.8883.40
1,615.212,340.112,428.4094.8010.8871.60
1,615.212,428.412,838.6094.8010.880.00
2,838.612,838.613,299.70227.9016.000.00
3,299.713,299.713,950.60301.7017.920.00
3,950.613,950.617,967.90418.4021.360.00
7,967.917,967.9112,558.501,276.5023.520.00
12,558.5112,558.5123,976.202,356.2030.000.00
23,976.2123,976.2131,968.205,781.5032.000.00
31,968.2131,968.2195,904.608,338.9034.000.00
95,904.6195,904.61En adelante30,077.3035.000.00

Tablas ISR 2019 Semanales

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01133.210.001.92
133.221,130.642.596.40
1,130.651,987.0266.3610.88
1,987.032,309.79159.5316.00
2,309.802,765.42211.1917.92
2,765.435,577.53292.8821.36
5,577.548,790.95893.5523.52
8,790.9616,783.341,649.3430.00
16,783.3522,377.744,047.0532.00
22,377.7567,133.225,837.2334.00
67,133.23En adelante21,054.1135.00

Tabla de Subsidio al Empleo 2019 Semanal

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

Para ingresos deHasta ingresos deCantidad 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 inferior 1Subsidio para el empleo semanal
0.010.01133.210.001.9293.73
133.22133.22407.332.596.4093.73
133.22407.34610.962.596.4093.66
133.22610.97799.682.596.4093.66
133.22799.69814.662.596.4090.44
133.22814.671,023.752.596.4088.06
133.221,023.761,086.192.596.4081.55
133.221,086.201,130.642.596.4074.83
1,130.651,130.651,228.5766.3610.8874.83
1,130.651,228.581,433.3266.3610.8867.83
1,130.651,433.331,638.0766.3610.8858.38
1,130.651,638.081,699.8866.3610.8850.12
1,130.651,699.891,987.0266.3610.880.00
1,987.031,987.032,309.79159.5316.000.00
2,309.802,309.802,765.42211.1917.920.00
2,765.432,765.435,577.53292.8821.360.00
5,577.545,577.548,790.95893.5523.520.00
8,790.968,790.9616,783.341,649.3430.000.00
16,783.3516,783.3522,377.744,047.0532.000.00
22,377.7522,377.7567,133.225,837.2334.000.00
67,133.2367,133.23En adelante21,054.1135.000.00

Tablas ISR 2019 Diarias

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.0119.030.001.92
19.04161.520.376.40
161.53283.869.4810.88
283.87329.9722.7916.00
329.98395.0630.1717.92
395.07796.7941.8421.36
796.801,255.85127.6523.52
1,255.862,397.62235.6230.00
2,397.633,196.82578.1532.00
3,196.839,590.46833.8934.00
9,590.47En adelante3,007.7335.00

Tabla de Subsidio al Empleo 2019 Diaria

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

Para ingresos deHasta ingresos deCantidad de subsidio para el empleo diario
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 inferior 1Subsidio para el empleo diario
0.010.0119.030.001.9213.39
19.0419.0458.190.376.4013.39
19.0458.2087.280.376.4013.38
19.0487.29114.240.376.4013.38
19.04114.25116.380.376.4012.92
19.04116.39146.250.376.4012.58
19.04146.26155.170.376.4011.65
19.04155.18161.520.376.4010.69
161.53161.53175.519.4810.8810.69
161.53175.52204.769.4810.889.69
161.53204.77234.019.4810.888.34
161.53234.02242.849.4810.887.16
161.53242.85283.869.4810.880.00
283.87283.87329.9722.7916.000.00
329.98329.98395.0630.1717.920.00
395.07395.07796.7941.8421.360.00
796.80796.801,255.85127.6523.520.00
1,255.861,255.862,397.62235.6230.000.00
2,397.632,397.633,196.82578.1532.000.00
3,196.833,196.839,590.46833.8934.000.00
9,590.479,590.47En adelante3,007.7335.000.00

Tablas ISR 2019 Anuales

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.016,942.200.001.92
6,942.2158,922.16133.286.40
58,922.17103,550.443,460.0110.88
103,550.45120,372.838,315.5716.00
120,372.84144,119.2311,007.1417.92
144,119.24290,667.7515,262.4921.36
290,667.76458,132.2946,565.2623.52
458,132.30874,650.0085,952.9230.00
874,650.011,166,200.00210,908.2332.00
1,166,200.013,498,600.00304,204.2134.00
3,498,600.01En adelante1,097,220.2135.00

Tablas Bimestrales de ISR 2019

Enero-Febrero

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.011,157.040.001.92
1,157.059,820.3622.226.40
9,820.3717,258.40576.6610.88
17,258.4120,062.141,385.9216.00
20,062.1524,019.881,834.5217.92
24,019.8948,444.622,543.7421.36
48,444.6376,355.387,760.8823.52
76,355.39145,775.0014,325.4830.00
145,775.01194,366.6635,151.3832.00
194,366.67583,100.0050,700.7034.00
583,100.01En adelante182,870.0435.00

Marzo-Abril

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,314.080.001.92
2,314.0919,640.7244.446.40
19,640.7334,516.801,153.3210.88
34,516.8140,124.282,771.8416.00
40,124.2948,039.763,669.0417.92
48,039.7796,889.245,087.4821.36
96,889.25152,710.7615,521.7623.52
152,710.77291,550.0028,650.9630.00
291,550.01388,733.3270,302.7632.00
388,733.331,166,200.00101,401.4034.00
1,166,200.01En adelante365,740.0835.00

Mayo-Junio

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.013,471.120.001.92
3,471.1329,461.0866.666.40
29,461.0951,775.201,729.9810.88
51,775.2160,186.424,157.7616.00
60,186.4372,059.645,503.5617.92
72,059.65145,333.867,631.2221.36
145,333.87229,066.1423,282.6423.52
229,066.15437,325.0042,976.4430.00
437,325.01583,099.98105,454.1432.00
583,099.991,749,300.00152,102.1034.00
1,749,300.01En adelante548,610.1235.00

Julio-Agosto

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.014,628.160.001.92
4,628.1739,281.4488.886.40
39,281.4569,033.602,306.6410.88
69,033.6180,248.565,543.6816.00
80,248.5796,079.527,338.0817.92
96,079.53193,778.4810,174.9621.36
193,778.49305,421.5231,043.5223.52
305,421.53583,100.0057,301.9230.00
583,100.01777,466.64140,605.5232.00
777,466.652,332,400.00202,802.8034.00
2,332,400.01En adelante731,480.1635.00

Septiembre-Octubre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,785.200.001.92
5,785.2149,101.80111.106.40
49,101.8186,292.002,883.3010.88
86,292.01100,310.706,929.6016.00
100,310.71120,099.409,172.6017.92
120,099.41242,223.1012,718.7021.36
242,223.11381,776.9038,804.4023.52
381,776.91728,875.0071,627.4030.00
728,875.01971,833.30175,756.9032.00
971,833.312,915,500.00253,503.5034.00
2,915,500.01En adelante914,350.2035.00

Noviembre-Diciembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.016,942.200.001.92
6,942.2158,922.16133.286.40
58,922.17103,550.443,460.0110.88
103,550.45120,372.838,315.5716.00
120,372.84144,119.2311,007.1417.92
144,119.24290,667.7515,262.4921.36
290,667.76458,132.2946,565.2623.52
458,132.30874,650.0085,952.9230.00
874,650.011,166,200.00210,908.2332.00
1,166,200.013,498,600.00304,204.2134.00
3,498,600.01En adelante1,097,220.2135.00

Tablas Mensuales de Pagos Provisionales del ISR 2019

Enero

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.01578.520.001.92
578.534,910.1811.116.40
4,910.198,629.20288.3310.88
8,629.2110,031.07692.9616.00
10,031.0812,009.94917.2617.92
12,009.9524,222.311,271.8721.36
24,222.3238,177.693,880.4423.52
38,177.7072,887.507,162.7430.00
72,887.5197,183.3317,575.6932.00
97,183.34291,550.0025,350.3534.00
291,550.01En adelante91,435.0235.00

Febrero

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.011,157.040.001.92
1,157.059,820.3622.226.40
9,820.3717,258.40576.6610.88
17,258.4120,062.141,385.9216.00
20,062.1524,019.881,834.5217.92
24,019.8948,444.622,543.7421.36
48,444.6376,355.387,760.8823.52
76,355.39145,775.0014,325.4830.00
145,775.01194,366.6635,151.3832.00
194,366.67583,100.0050,700.7034.00
583,100.01En adelante182,870.0435.00

Marzo

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.011,735.560.001.92
1,735.5714,730.5433.336.40
14,730.5525,887.60864.9910.88
25,887.6130,093.212,078.8816.00
30,093.2236,029.822,751.7817.92
36,029.8372,666.933,815.6121.36
72,666.94114,533.0711,641.3223.52
114,533.08218,662.5021,488.2230.00
218,662.51291,549.9952,727.0732.00
291,550.00874,650.0076,051.0534.00
874,650.01En adelante274,305.0635.00

Abril

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,314.080.001.92
2,314.0919,640.7244.446.40
19,640.7334,516.801,153.3210.88
34,516.8140,124.282,771.8416.00
40,124.2948,039.763,669.0417.92
48,039.7796,889.245,087.4821.36
96,889.25152,710.7615,521.7623.52
152,710.77291,550.0028,650.9630.00
291,550.01388,733.3270,302.7632.00
388,733.331,166,200.00101,401.4034.00
1,166,200.01En adelante365,740.0835.00

Mayo

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.012,892.600.001.92
2,892.6124,550.9055.556.40
24,550.9143,146.001,441.6510.88
43,146.0150,155.353,464.8016.00
50,155.3660,049.704,586.3017.92
60,049.71121,111.556,359.3521.36
121,111.56190,888.4519,402.2023.52
190,888.46364,437.5035,813.7030.00
364,437.51485,916.6587,878.4532.00
485,916.661,457,750.00126,751.7534.00
1,457,750.01En adelante457,175.1035.00

Junio

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.013,471.120.001.92
3,471.1329,461.0866.666.40
29,461.0951,775.201,729.9810.88
51,775.2160,186.424,157.7616.00
60,186.4372,059.645,503.5617.92
72,059.65145,333.867,631.2221.36
145,333.87229,066.1423,282.6423.52
229,066.15437,325.0042,976.4430.00
437,325.01583,099.98105,454.1432.00
583,099.991,749,300.00152,102.1034.00
1,749,300.01En adelante548,610.1235.00

Julio

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.014,049.640.001.92
4,049.6534,371.2677.776.40
34,371.2760,404.402,018.3110.88
60,404.4170,217.494,850.7216.00
70,217.5084,069.586,420.8217.92
84,069.59169,556.178,903.0921.36
169,556.18267,243.8327,163.0823.52
267,243.84510,212.5050,139.1830.00
510,212.51680,283.31123,029.8332.00
680,283.322,040,850.00177,452.4534.00
2,040,850.01En adelante640,045.1435.00

Agosto

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.014,628.160.001.92
4,628.1739,281.4488.886.40
39,281.4569,033.602,306.6410.88
69,033.6180,248.565,543.6816.00
80,248.5796,079.527,338.0817.92
96,079.53193,778.4810,174.9621.36
193,778.49305,421.5231,043.5223.52
305,421.53583,100.0057,301.9230.00
583,100.01777,466.64140,605.5232.00
777,466.652,332,400.00202,802.8034.00
2,332,400.01En adelante731,480.1635.00

Septiembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,206.680.001.92
5,206.6944,191.6299.996.40
44,191.6377,662.802,594.9710.88
77,662.8190,279.636,236.6416.00
90,279.64108,089.468,255.3417.92
108,089.47218,000.7911,446.8321.36
218,000.80343,599.2134,923.9623.52
343,599.22655,987.5064,464.6630.00
655,987.51874,649.97158,181.2132.00
874,649.982,623,950.00228,153.1534.00
2,623,950.01En adelante822,915.1835.00

Octubre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.015,785.200.001.92
5,785.2149,101.80111.106.40
49,101.8186,292.002,883.3010.88
86,292.01100,310.706,929.6016.00
100,310.71120,099.409,172.6017.92
120,099.41242,223.1012,718.7021.36
242,223.11381,776.9038,804.4023.52
381,776.91728,875.0071,627.4030.00
728,875.01971,833.30175,756.9032.00
971,833.312,915,500.00253,503.5034.00
2,915,500.01En adelante914,350.2035.00

Noviembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.016,363.720.001.92
6,363.7354,011.98122.216.40
54,011.9994,921.203,171.6310.88
94,921.21110,341.777,622.5616.00
110,341.78132,109.3410,089.8617.92
132,109.35266,445.4113,990.5721.36
266,445.42419,954.5942,684.8423.52
419,954.60801,762.5078,790.1430.00
801,762.511,069,016.63193,332.5932.00
1,069,016.643,207,050.00278,853.8534.00
3,207,050.01En adelante1,005,785.2235.00

Diciembre

Límite inferiorLímite superiorCuota fija% sobre excedente de límite inferior
0.016,942.200.001.92
6,942.2158,922.16133.286.40
58,922.17103,550.443,460.0110.88
103,550.45120,372.838,315.5716.00
120,372.84144,119.2311,007.1417.92
144,119.24290,667.7515,262.4921.36
290,667.76458,132.2946,565.2623.52
458,132.30874,650.0085,952.9230.00
874,650.011,166,200.00210,908.2332.00
1,166,200.013,498,600.00304,204.2134.00
3,498,600.01En adelante1,097,220.2135.00

Tarifa aplicable para el cálculo de los pagos provisionales mensuales correspondientes a 2019, 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
0.01578.520.001.92
578.534,910.1811.116.40
4,910.198,629.20288.3310.88
8,629.2110,031.07692.9616.00
10,031.0812,009.94917.2617.92
12,009.9524,222.311,271.8721.36
24,222.3238,177.693,880.4423.52
38,177.7072,887.507,162.7430.00
72,887.5197,183.3317,575.6932.00
97,183.34291,550.0025,350.3534.00
291,550.01En adelante91,435.0235.00

Tarifa aplicable para el cálculo de los pagos provisionales trimestrales correspondientes a 2019, 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
0.011,735.560.001.92
1,735.5714,730.5433.336.40
14,730.5525,887.60864.9910.88
25,887.6130,093.212,078.8816.00
30,093.2236,029.822,751.7817.92
36,029.8372,666.933,815.6121.36
72,666.94114,533.0711,641.3223.52
114,533.08218,662.5021,488.2230.00
218,662.51291,549.9952,727.0732.00
291,550.00874,650.0076,051.0534.00
874,650.01En adelante274,305.0635.00

Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al primer semestre de 2019, 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
0.013,471.120.001.92
3,471.1329,461.0866.666.40
29,461.0951,775.201,729.9810.88
51,775.2160,186.424,157.7616.00
60,186.4372,059.645,503.5617.92
72,059.65145,333.867,631.2221.36
145,333.87229,066.1423,282.6423.52
229,066.15437,325.0042,976.4430.00
437,325.01583,099.98105,454.1432.00
583,099.991,749,300.00152,102.1034.00
1,749,300.01En adelante548,610.1235.00

Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al segundo semestre de 2019, 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
0.016,942.200.001.92
6,942.2158,922.16133.286.40
58,922.17103,550.443,460.0110.88
103,550.45120,372.838,315.5716.00
120,372.84144,119.2311,007.1417.92
144,119.24290,667.7515,262.4921.36
290,667.76458,132.2946,565.2623.52
458,132.30874,650.0085,952.9230.00
874,650.011,166,200.00210,908.2332.00
1,166,200.013,498,600.00304,204.2134.00
3,498,600.01En adelante1,097,220.2135.00


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6 comments

  1. ¿Y las tablas para la zona fronteriza?

  2. ¿La reducción a 20% del ISR también aplica para personas físicas asalariadas?

  3. Hola ¿cuándo publicaron las tablas 2019?

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