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 Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite 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% |
| $250.000,01 | En Adelante | $78.404.23 | 35,00% |
Tablas ISR 2017 Bimestrales
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
|---|
| $0,01 | $992,14 | $0,00 | 1,92% |
| $992,15 | $8.420,82 | $19,04 | 6,40% |
| $8.420,83 | $14.798,84 | $494,48 | 10,88% |
| $14.798,85 | $17.203,00 | $1.188,42 | 16,00% |
| $17.203,01 | $20.596,70 | $1.573,08 | 17,92% |
| $20.596,71 | $41.540,58 | $2.181,22 | 21,36% |
| $41.540,59 | $65.473,66 | $6.654,84 | 23,52% |
| $65.473,67 | $125.000,00 | $12.283,90 | 30,00% |
| $125.000,01 | $166.666,66 | $30.141,80 | 32,00% |
| $166.666,67 | $500.000,00 | $43.475,14 | 34,00% |
| $500.000,01 | En Adelante | $156.808,46 | 35,00% |
Tablas ISR 2017 Anuales
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de 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% |
| $1.000.000,01 | $3.000.000,00 | $260.850,81 | 34.00% |
| $3.000.000,01 | En adelante | $940,850,81 | 35.00% |
Tablas ISR 2017 Quincenales
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
|---|
| $0,01 | $244,80 | $0,00 | 1,92% |
| $244,81 | $2.077,50 | $4,65 | 6,40% |
| $2.077,51 | $3.651,00 | $121,95 | 10,88% |
| $3.651,01 | $4.244,10 | $293,25 | 16,00% |
| $4.244,11 | $5.081,40 | $388,05 | 17,92% |
| $5.081,41 | $10.248,45 | $538,20 | 21,36% |
| $10.248,46 | $16.153,05 | $1.641,75 | 23,52% |
| $16.153,06 | $30.838,80 | $3.030,60 | 30,00% |
| $30.838,81 | $41.118,45 | $7.436,25 | 32,00% |
| $41.118,46 | $123.355,20 | $10.725,75 | 34,00% |
| $123.355,21 | En Adelante | $38.686,35 | 35,00% |
Tablas ISR 2017 Decenales
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
|---|
| $0,01 | $163,20 | $0,00 | 1,92% |
| $163,21 | $1.385,00 | $3,10 | 6,40% |
| $1.385,01 | $2.434,00 | $81,30 | 10,88% |
| $2.434,01 | $2.829,40 | $195,50 | 16,00% |
| $2.829,41 | $3.387,60 | $258,70 | 17,92% |
| $3.387,61 | $6.832,30 | $358,80 | 21,36% |
| $6.832,31 | $10.768,70 | $1.094,50 | 23,52% |
| $10.768,71 | $20.559,20 | $2.020,40 | 30,00% |
| $20.559,21 | $27.412,30 | $4.957,50 | 32,00% |
| $27.412,31 | $82.236,80 | $7.150,50 | 34,00% |
| $82.236,81 | En Adelante | $25.790,90 | 35,00% |
Tablas ISR 2017 Semanales
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
|---|
| $0,01 | $114,24 | $0,00 | 1,92% |
| $114,25 | $969,50 | $2,17 | 6,40% |
| $969,51 | $1.703,80 | $56,91 | 10,88% |
| $1.703,81 | $1.980,58 | $136,85 | 16,00% |
| $1.980,59 | $2.371,32 | $181,09 | 17,92% |
| $2.371,33 | $4.782,61 | $251,16 | 21,36% |
| $4.782,62 | $7.538,09 | $766,15 | 23,52% |
| $7.538,10 | $14.391,44 | $1.414,28 | 30,00% |
| $14.391,45 | $19.188,61 | $3.470,25 | 32,00% |
| $19.188,62 | $57.565,76 | $5.005,35 | 34,00% |
| $57.565,77 | En Adelante | $18.053,63 | 35,00% |
Tablas ISR 2017 Diarias
| Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
|---|
| $0,01 | $16,32 | $0,00 | 1,92% |
| $16,33 | $138,50 | $0,31 | 6,40% |
| $138,51 | $243,40 | $8,13 | 10,88% |
| $243,41 | $282,94 | $19,55 | 16,00% |
| $282,95 | $338,76 | $25,87 | 17,92% |
| $338,77 | $683,23 | $35,88 | 21,36% |
| $683,24 | $1.076,87 | $109,45 | 23,52% |
| $1.076,88 | $2.055,92 | $202,04 | 30,00% |
| $2.055,93 | $2.741,23 | $495,75 | 32,00% |
| $2.741,24 | $8.223,68 | $715,05 | 34,00% |
| $8.223,69 | En Adelante | $2.579,09 | 35,00% |
Tabla de Subsidio al Empleo 2017 Diaria
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B
| Límite Inferior | Límite Superior | Subsidio para el Empleo |
|---|
| 0,01 | 58,19 | 13,39 |
| 58,20 | 87,28 | 13,38 |
| 87,29 | 114,24 | 13,38 |
| 114,25 | 116,38 | 12,92 |
| 116,39 | 146,25 | 12,58 |
| 146,26 | 155,17 | 11,65 |
| 155,18 | 175,51 | 10,69 |
| 175,52 | 204,76 | 9,69 |
| 204,77 | 234,01 | 8,34 |
| 234,02 | 242,84 | 7,16 |
| 242,85 | En Adelante | 0,00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | % sobre excedente de límite inferior | Subsidio para el empleo diario |
|---|
| $0,01 | $0,01 | $16,32 | $0,00 | 1.92 | $13,39 |
| $16,33 | $16,33 | $58,19 | $0,31 | 6.40 | $13,39 |
| $16,33 | $58,20 | $87,28 | $0,31 | 6.40 | $13,38 |
| $16,33 | $87,29 | $114,24 | $0,31 | 6.40 | $13,38 |
| $16,33 | $114,25 | $116,38 | $0,31 | 6.40 | $12,92 |
| $16,33 | $116,39 | $138,50 | $0,31 | 6.40 | $12,58 |
| $138,51 | $138,51 | $146,25 | $8,13 | 10.88 | $12,58 |
| $138,51 | $146,26 | $155,17 | $8,13 | 10.88 | $11,65 |
| $138,51 | $155,18 | $175,51 | $8,13 | 10.88 | $10,69 |
| $138,51 | $175,52 | $204,76 | $8,13 | 10.88 | $9,69 |
| $138,51 | $204,77 | $234,01 | $8,13 | 10.88 | $8,34 |
| $138,51 | $234,02 | $242,84 | $8,13 | 10.88 | $7,16 |
| $138,51 | $242,85 | $243,40 | $8,13 | 10.88 | $0,00 |
| $243,41 | $243,41 | $282,94 | $19,55 | 16.00 | $0,00 |
| $282,95 | $282,95 | $338,76 | $25,87 | 17.92 | $0,00 |
| $338,77 | $338,77 | $683,23 | $35,88 | 21.36 | $0,00 |
| $683,24 | $683,24 | $1.076,87 | $109,45 | 23.52 | $0,00 |
| $1.076,88 | $1.076,88 | $2.055,92 | $202,04 | 30.00 | $0,00 |
| $2.055,93 | $2.055,93 | $2.741,23 | $495,75 | 32.00 | $0,00 |
| $2.741,24 | $2.741,24 | $8.223,68 | $715,05 | 34.00 | $0,00 |
| $8.223,69 | $8.223,69 | En adelante | $2.579,09 | 35.00 | $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 |
|---|
| 0.01 | 407.33 | 93.73 |
| 407.34 | 610.96 | 93.66 |
| 610.97 | 799.68 | 93.66 |
| 799.69 | 814.66 | 90.44 |
| 814.67 | 1,023.75 | 88.06 |
| 1,023.76 | 1,086.19 | 81.55 |
| 1,086.20 | 1,228.57 | 74.83 |
| 1,228.58 | 1,433.32 | 67.83 |
| 1,433.33 | 1,638.07 | 58.38 |
| 1,638.08 | 1,699.88 | 50.12 |
| 1,699.89 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota Fija | % sobre excedente de límite inferior | Subsidio para el empleo semanal |
|---|
| 0.01 | 0.01 | 114.24 | 0.00 | 1.92 | 93.73 |
| 114.25 | 114.25 | 407.33 | 2.17 | 6.40 | 93.73 |
| 114.25 | 407.34 | 610.96 | 2.17 | 6.40 | 93.66 |
| 114.25 | 610.97 | 799.68 | 2.17 | 6.40 | 93.66 |
| 114.25 | 799.69 | 814.66 | 2.17 | 6.40 | 90.44 |
| 114.25 | 814.67 | 969.50 | 2.17 | 6.40 | 88.06 |
| 969.51 | 969.51 | 1,023.75 | 56.91 | 10.88 | 88.06 |
| 969.51 | 1,023.76 | 1,086.19 | 56.91 | 10.88 | 81.55 |
| 969.51 | 1,086.20 | 1,228.57 | 56.91 | 10.88 | 74.83 |
| 969.51 | 1,228.58 | 1,433.32 | 56.91 | 10.88 | 67.83 |
| 969.51 | 1,433.33 | 1,638.07 | 56.91 | 10.88 | 58.38 |
| 969.51 | 1,638.08 | 1,699.88 | 56.91 | 10.88 | 50.12 |
| 969.51 | 1,699.89 | 1,703.80 | 56.91 | 10.88 | 0.00 |
| 1,703.81 | 1,703.81 | 1,980.58 | 136.85 | 16.00 | 0.00 |
| 1,980.59 | 1,980.59 | 2,371.32 | 181.09 | 17.92 | 0.00 |
| 2,371.33 | 2,371.33 | 4,782.61 | 251.16 | 21.36 | 0.00 |
| 4,782.62 | 4,782.62 | 7,538.09 | 766.15 | 23.52 | 0.00 |
| 7,538.10 | 7,538.10 | 14,391.44 | 1,414.28 | 30.00 | 0.00 |
| 14,391.45 | 14,391.45 | 19,188.61 | 3,470.25 | 32.00 | 0.00 |
| 19,188.62 | 19,188.62 | 57,565.76 | 5,005.35 | 34.00 | 0.00 |
| 57,565.77 | 57,565.77 | En adelante | 18,053.63 | 35.00 | 0.00 |
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 |
|---|
| 0.01 | 581.90 | 133.90 |
| 581.91 | 872.80 | 133.80 |
| 872.81 | 1,142.40 | 133.80 |
| 1,142.41 | 1,163.80 | 129.20 |
| 1,163.81 | 1,462.50 | 125.80 |
| 1,462.51 | 1,551.70 | 116.50 |
| 1,551.71 | 1,755.10 | 106.90 |
| 1,755.11 | 2,047.60 | 96.90 |
| 2,047.61 | 2,340.10 | 83.40 |
| 2,340.11 | 2,428.40 | 71.60 |
| 2,428.41 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | % sobre excedente de límite inferior | Subsidio para el empleo decenal |
|---|
| 0.01 | 0.01 | 163.20 | 0.00 | 1.92 | 133.90 |
| 163.21 | 163.21 | 581.90 | 3.10 | 6.40 | 133.90 |
| 163.21 | 581.91 | 872.80 | 3.10 | 6.40 | 133.80 |
| 163.21 | 872.81 | 1,142.40 | 3.10 | 6.40 | 133.80 |
| 163.21 | 1,142.41 | 1,163.80 | 3.10 | 6.40 | 129.20 |
| 163.21 | 1,163.81 | 1,385.00 | 3.10 | 6.40 | 125.80 |
| 1,385.01 | 1,385.01 | 1,462.50 | 81.30 | 10.88 | 125.80 |
| 1,385.01 | 1,462.51 | 1,551.70 | 81.30 | 10.88 | 116.50 |
| 1,385.01 | 1,551.71 | 1,755.10 | 81.30 | 10.88 | 106.90 |
| 1,385.01 | 1,755.11 | 2,047.60 | 81.30 | 10.88 | 96.90 |
| 1,385.01 | 2,047.61 | 2,340.10 | 81.30 | 10.88 | 83.40 |
| 1,385.01 | 2,340.11 | 2,428.40 | 81.30 | 10.88 | 71.60 |
| 1,385.01 | 2,428.41 | 2,434.00 | 81.30 | 10.88 | 0.00 |
| 2,434.01 | 2,434.01 | 2,829.40 | 195.50 | 16.00 | 0.00 |
| 2,829.41 | 2,829.41 | 3,387.60 | 258.70 | 17.92 | 0.00 |
| 3,387.61 | 3,387.61 | 6,832.30 | 358.80 | 21.36 | 0.00 |
| 6,832.31 | 6,832.31 | 10,768.70 | 1,094.50 | 23.52 | 0.00 |
| 10,768.71 | 10,768.71 | 20,559.20 | 2,020.40 | 30.00 | 0.00 |
| 20,559.21 | 20,559.21 | 27,412.30 | 4,957.50 | 32.00 | 0.00 |
| 27,412.31 | 27,412.31 | 82,236.80 | 7,150.50 | 34.00 | 0.00 |
| 82,236.81 | 82,236.81 | En adelante | 25,790.90 | 35.00 | 0.00 |
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 |
|---|
| 0.01 | 872.85 | 200.85 |
| 872.86 | 1,309.20 | 200.70 |
| 1,309.21 | 1,713.60 | 200.70 |
| 1,713.61 | 1,745.70 | 193.80 |
| 1,745.71 | 2,193.75 | 188.70 |
| 2,193.76 | 2,327.55 | 174.75 |
| 2,327.56 | 2,632.65 | 160.35 |
| 2,632.66 | 3,071.40 | 145.35 |
| 3,071.41 | 3,510.15 | 125.10 |
| 3,510.16 | 3,642.60 | 107.40 |
| 3,642.61 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B
| Límite Inferior 1 | Límite Inferior 2 | Límite Superior | Cuota Fija | % sobre excedente de límite inferior | Subsidio para el empleo quincenal |
|---|
| 0.01 | 0.01 | 244.80 | 0.00 | 1.92 | 200.85 |
| 244.81 | 244.81 | 872.85 | 4.65 | 6.40 | 200.85 |
| 244.81 | 872.86 | 1,309.20 | 4.65 | 6.40 | 200.70 |
| 244.81 | 1,309.21 | 1,713.60 | 4.65 | 6.40 | 200.70 |
| 244.81 | 1,713.61 | 1,745.70 | 4.65 | 6.40 | 193.80 |
| 244.81 | 1,745.71 | 2,077.50 | 4.65 | 6.40 | 188.70 |
| 2,077.51 | 2,077.51 | 2,193.75 | 121.95 | 10.88 | 188.70 |
| 2,077.51 | 2,193.76 | 2,327.55 | 121.95 | 10.88 | 174.75 |
| 2,077.51 | 2,327.56 | 2,632.65 | 121.95 | 10.88 | 160.35 |
| 2,077.51 | 2,632.66 | 3,071.40 | 121.95 | 10.88 | 145.35 |
| 2,077.51 | 3,071.41 | 3,510.15 | 121.95 | 10.88 | 125.10 |
| 2,077.51 | 3,510.16 | 3,642.60 | 121.95 | 10.88 | 107.40 |
| 2,077.51 | 3,642.61 | 3,651.00 | 121.95 | 10.88 | 0.00 |
| 3,651.01 | 3,651.01 | 4,244.10 | 293.25 | 16.00 | 0.00 |
| 4,244.11 | 4,244.11 | 5,081.40 | 388.05 | 17.92 | 0.00 |
| 5,081.41 | 5,081.41 | 10,248.45 | 538.20 | 21.36 | 0.00 |
| 10,248.46 | 10,248.46 | 16,153.05 | 1,641.75 | 23.52 | 0.00 |
| 16,153.06 | 16,153.06 | 30,838.80 | 3,030.60 | 30.00 | 0.00 |
| 30,838.81 | 30,838.81 | 41,118.45 | 7,436.25 | 32.00 | 0.00 |
| 41,118.46 | 41,118.46 | 123,355.20 | 10,725.75 | 34.00 | 0.00 |
| 123,355.21 | 123,355.21 | En adelante | 38,686.35 | 35.00 | 0.00 |
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 |
|---|
| 0.01 | 1,768.96 | 407.02 |
| 1,768.97 | 2,653.38 | 406.83 |
| 2,653.39 | 3,472.84 | 406.62 |
| 3,472.85 | 3,537.87 | 392.77 |
| 3,537.88 | 4,446.15 | 382.46 |
| 4,446.16 | 4,717.18 | 354.23 |
| 4,717.19 | 5,335.42 | 324.87 |
| 5,335.43 | 6,224.67 | 294.63 |
| 6,224.68 | 7,113.90 | 253.54 |
| 7,113.91 | 7,382.33 | 217.61 |
| 7,382.34 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | % sobre excedente de límite inferior | Subsidio para el empleo mensual |
|---|
| 0.01 | 0.01 | 496.07 | 0.00 | 1.92 | 407.02 |
| 496.08 | 496.08 | 1,768.96 | 9.52 | 6.40 | 407.02 |
| 496.08 | 1,768.97 | 2,653.38 | 9.52 | 6.40 | 406.83 |
| 496.08 | 2,653.39 | 3,472.84 | 9.52 | 6.40 | 406.62 |
| 496.08 | 3,472.85 | 3,537.87 | 9.52 | 6.40 | 392.77 |
| 496.08 | 3,537.88 | 4,210.41 | 9.52 | 6.40 | 382.46 |
| 4,210.42 | 4,210.42 | 4,446.15 | 247.24 | 10.88 | 382.46 |
| 4,210.42 | 4,446.16 | 4,717.18 | 247.24 | 10.88 | 354.23 |
| 4,210.42 | 4,717.19 | 5,335.42 | 247.24 | 10.88 | 324.87 |
| 4,210.42 | 5,335.43 | 6,224.67 | 247.24 | 10.88 | 294.63 |
| 4,210.42 | 6,224.68 | 7,113.90 | 247.24 | 10.88 | 253.54 |
| 4,210.42 | 7,113.91 | 7,382.33 | 247.24 | 10.88 | 217.61 |
| 4,210.42 | 7,382.34 | 7,399.42 | 247.24 | 10.88 | 0.00 |
| 7,399.43 | 7,399.43 | 8,601.50 | 594.21 | 16.00 | 0.00 |
| 8,601.51 | 8,601.51 | 10,298.35 | 786.54 | 17.92 | 0.00 |
| 10,298.36 | 10,298.36 | 20,770.29 | 1,090.61 | 21.36 | 0.00 |
| 20,770.30 | 20,770.30 | 32,736.83 | 3,327.42 | 23.52 | 0.00 |
| 32,736.84 | 32,736.84 | 62,500.00 | 6,141.95 | 30.00 | 0.00 |
| 62,500.01 | 62,500.01 | 83,333.33 | 15,070.90 | 32.00 | 0.00 |
| 83,333.34 | 83,333.34 | 250,000.00 | 21,737.57 | 34.00 | 0.00 |
| 250,000.01 | 250,000.01 | En adelante | 78,404.23 | 35.00 | 0.00 |
Tablas Mensuales de Pagos Provisionales del ISR
Enero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite 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 |
| 250,000.01 | En adelante | 78,404.23 | 35.00 |
Febrero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 992.14 | 0.00 | 1.92 |
| 992.15 | 8,420.82 | 19.04 | 6.40 |
| 8,420.83 | 14,798.84 | 494.48 | 10.88 |
| 14,798.85 | 17,203.00 | 1,188.42 | 16.00 |
| 17,203.01 | 20,596.70 | 1,573.08 | 17.92 |
| 20,596.71 | 41,540.58 | 2,181.22 | 21.36 |
| 41,540.59 | 65,473.66 | 6,654.84 | 23.52 |
| 65,473.67 | 125,000.00 | 12,283.90 | 30.00 |
| 125,000.01 | 166,666.66 | 30,141.80 | 32.00 |
| 166,666.67 | 500,000.00 | 43,475.14 | 34.00 |
| 500,000.01 | En adelante | 156,808.46 | 35.00 |
Marzo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 1,488.21 | 0.00 | 1.92 |
| 1,488.22 | 12,631.23 | 28.56 | 6.40 |
| 12,631.24 | 22,198.26 | 741.72 | 10.88 |
| 22,198.27 | 25,804.50 | 1,782.63 | 16.00 |
| 25,804.51 | 30,895.05 | 2,359.62 | 17.92 |
| 30,895.06 | 62,310.87 | 3,271.83 | 21.36 |
| 62,310.88 | 98,210.49 | 9,982.26 | 23.52 |
| 98,210.50 | 187,500.00 | 18,425.85 | 30.00 |
| 187,500.01 | M,249,999.99 | 45,212.70 | 32.00 |
| 250,000.00 | 750,000.00 | 65,212.71 | 34.00 |
| 750,000.01 | En adelante | 235,212.69 | 35.00 |
Abril
| Límite inferior | Límite superior | Cuota fija | % sobre excente de límite inferior |
|---|
| 0.01 | 1984.28 | 0.00 | 1.92 |
| 1,984.29 | 16,841.64 | 38.08 | 6.40 |
| 16,841.65 | 29,597.68 | 988.96 | 10.88 |
| 29,597.69 | 34,406.00 | 2,376.84 | 16.00 |
| 34,406.01 | 41,193.40 | 3,146.16 | 17.92 |
| 41,193.41 | 83,081.16 | 4,362.44 | 21.36 |
| 83,081.17 | 130,947.32 | 13,309.68 | 23.52 |
| 130,947.33 | 250,000.00 | 24,567.80 | 30.00 |
| 250,000.01 | 333,333.32 | 60,283.60 | 32.00 |
| 333,333.33 | 1,000,000.00 | 86,950.28 | 34.00 |
| 1,000,000.01 | En adelante | 313,616.92 | 35.00 |
Mayo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 2,480.35 | 0.00 | 1.92 |
| 2,480.36 | 21,052.05 | 47.60 | 6.40 |
| 21,052.06 | 36,997.10 | 1,236.20 | 10.88 |
| 36,997.11 | 43,007.50 | 2,971.05 | 16.00 |
| 43,007.51 | 51,491.75 | 3,932.70 | 17.92 |
| 51,491.76 | 103,851.45 | 5,453.05 | 21.36 |
| 103,851.46 | 163,684.15 | 16,637.10 | 23.52 |
| 163,684.16 | 312,500.00 | 30,709.75 | 30.00 |
| 312,500.01 | 416,666.65 | 75,354.50 | 32.00 |
| 416,666.66 | 1,250,000.00 | 108,687.85 | 34.00 |
| 1,250,000.01 | En adelante | 392,021.15 | 35.00 |
Junio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 2,976.42 | 0.00 | 1.92 |
| 2,976.43 | 25,262.46 | 57.12 | 6.40 |
| 25,262.47 | 44,396.52 | 1,483.44 | 10.88 |
| 44,396.53 | 51,609.00 | 3,565.26 | 16.00 |
| 51,609.01 | 61,790.10 | 4,719.24 | 17.92 |
| 61,790.11 | 124,621.74 | 6,543.66 | 21.36 |
| 124,621.75 | 196,420.98 | 19,964.52 | 23.52 |
| 196,420.99 | 375,000.00 | 36,851.70 | 30.00 |
| 375,000.01 | 499,999.98 | 90,425.40 | 32.00 |
| 499,999.99 | 1,500,000.00 | 130,425.42 | 34.00 |
| 1,500,000.01 | En adelante | 470,425.38 | 35.00 |
Julio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 3,472.49 | 0.00 | 1.92 |
| 3,472.50 | 29,472.87 | 66.64 | 6.40 |
| 29,472.88 | 51,795.94 | 1,730.68 | 10.88 |
| 51,795.95 | 60,210.50 | 4,159.47 | 16.00 |
| 60,210.51 | 72,088.45 | 5,505.78 | 17.92 |
| 72,088.46 | 145,392.03 | 7,634.27 | 21.36 |
| 145,392.04 | 229,157.81 | 23,291.94 | 23.52 |
| 229,157.82 | 437,500.00 | 42,993.65 | 30.00 |
| 437,500.01 | 583,333.31 | 105,496.30 | 32.00 |
| 583,333.32 | 1,750,000.00 | 152,162.99 | 34.00 |
| 1,750,000.01 | En adelante | 548,829.61 | 35.00 |
Agosto
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 3,968.56 | 0.00 | 1.92 |
| 3,968.57 | 33,683.28 | 76.16 | 6.40 |
| 33,683.29 | 59,195.36 | 1,977.92 | 10.88 |
| 59,195.37 | 68,812.00 | 4,753.68 | 16.00 |
| 68,812.01 | 82,386.80 | 6,292.32 | 17.92 |
| 82,386.81 | 166,162.32 | 8,724.88 | 21.36 |
| 166,162.33 | 261,894.64 | 26,619.36 | 23.52 |
| 261,894.65 | 500,000.00 | 49,135.60 | 30.00 |
| 500,000.01 | 666,666.64 | 120,567.20 | 32.00 |
| 666,666.65 | 2,000,000.00 | 173,900.56 | 34.00 |
| 2,000,000.01 | En adelante | 627,233.84 | 35.00 |
Septiembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 4,464.63 | 0.00 | 1.92 |
| 4,464.64 | 37,893.69 | 85.68 | 6.40 |
| 37,893.70 | 66,594.78 | 2,225.16 | 10.88 |
| 66,594.79 | 77,413.50 | 5,347.89 | 16.00 |
| 77,413.51 | 92,685.15 | 7,078.86 | 17.92 |
| 92,685.16 | 186,932.61 | 9,815.49 | 21.36 |
| 186,932.62 | 294,631.47 | 29,946.78 | 23.52 |
| 294,631.48 | 562,500.00 | 55,277.55 | 30.00 |
| 562,500.01 | 749,999.97 | 135,638.10 | 32.00 |
| 749,999.98 | 2,250,000.00 | 195,638.13 | 34.00 |
| 2,250,000.01 | En adelante | 705,638.07 | 35.00 |
Octubre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 4,960.70 | 0.00 | 1.92 |
| 4,960.71 | 42,104.10 | 95.20 | 6.40 |
| 42,104.11 | 73,994.20 | 2,472.40 | 10.88 |
| 73,994.21 | 86,015.00 | 5,942.10 | 16.00 |
| 86,015.01 | 102,983.50 | 7,865.40 | 17.92 |
| 102,983.51 | 207,702.90 | 10,906.10 | 21.36 |
| 207,702.91 | 327,368.30 | 33,274.20 | 23.52 |
| 327,368.31 | 625,000.00 | 61,419.50 | 30.00 |
| 625,000.01 | 833,333.30 | 150,709.00 | 32.00 |
| 833,333.31 | 2,500,000.00 | 217,375.70 | 34.00 |
| 2,500,000.01 | En adelante | 784,042.30 | 35.00 |
Noviembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 5,456.77 | 0.00 | 1.92 |
| 5,456.78 | 46,314.51 | 104.72 | 6.40 |
| 46,314.52 | 81,393.62 | 2,719.64 | 10.88 |
| 81,393.63 | 94,616.50 | 6,536.31 | 16.00 |
| 94,616.51 | 113,281.85 | 8,651.94 | 17.92 |
| 113,281.86 | 228,473.19 | 11,996.71 | 21.36 |
| 228,473.20 | 360,105.13 | 36,601.62 | 23.52 |
| 360,105.14 | 687,500.00 | 67,561.45 | 30.00 |
| 687,500.01 | 916,666.63 | 165,779.90 | 32.00 |
| 916,666.64 | 2,750,000.00 | 239,113.27 | 34.00 |
| 2,750,000.01 | En adelante | 862,446.53 | 35.00 |
Diciembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente de 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 |
| 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34.00 |
| 3,000,000.01 | En adelante | 940,850.81 | 35.00 |
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 inferior | Límite superior | Cuota fija | % sobre excedente de límite 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 |
| 250,000.01 | En adelante | 78,404.23 | 35.00 |
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 inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 1,488.21 | 0.00 | 1.92 |
| 1,488.22 | 12,631.23 | 28.56 | 6.40 |
| 12,631.24 | 22,198.26 | 741.72 | 10.88 |
| 22,198.27 | 25,804.50 | 1,782.63 | 16.00 |
| 25,804.51 | 30,895.05 | 2,359.62 | 17.92 |
| 30,895.06 | 62,310.87 | 3,271.83 | 21.36 |
| 62,310.88 | 98,210.49 | 9,982.26 | 23.52 |
| 98,210.50 | 187,500.00 | 18,425.85 | 30.00 |
| 187,500.01 | 249,999.99 | 45,212.70 | 32.00 |
| 250,000.00 | 750,000.00 | 65,212.71 | 34.00 |
| 750,000.01 | En adelante | 235,212.69 | 35.00 |
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 inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
|---|
| 0.01 | 2,976.42 | 0.00 | 1.92 |
| 2,976.43 | 25,262.46 | 57.12 | 6.40 |
| 25,262.47 | 44,396.52 | 1,483.44 | 10.88 |
| 44,396.53 | 51,609.00 | 3,565.26 | 16.00 |
| 51,609.01 | 61,790.10 | 4,719.24 | 17.92 |
| 61,790.11 | 124,621.74 | 6,543.66 | 21.36 |
| 124,621.75 | 196,420.98 | 19,964.52 | 23.52 |
| 196,420.99 | 375,000.00 | 36,851.70 | 30.00 |
| 375,000.01 | 499,999.98 | 90,425.40 | 32.00 |
| 499,999.99 | 1,500,000.00 | 130,425.42 | 34.00 |
| 1,500,000.01 | En adelante | 470,425.38 | 35.00 |
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 inferior | Límite superior | Cuota fija | % sobre excedente de 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 |
| 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34.00 |
| 3,000,000.01 | En adelante | 940,850.81 | 35.00 |
¿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:
- Tomar el ingreso neto del contribuyente.
- Verificar en que fila de la tabla se encuentra en función de su ingreso (según límite inferior y superior).
- Restar al ingreso neto, el límite inferior de dicha fila.
- Al resultado, aplicarle la tasa correspondiente a esa fila.
- Finalmente, al resultado del punto anterior, sumarle la cuota fija.