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 inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	578.52	0.00	1.92
578.53	4,910.18	11.11	6.40
4,910.19	8,629.20	288.33	10.88
8,629.21	10,031.07	692.96	16.00
10,031.08	12,009.94	917.26	17.92
12,009.95	24,222.31	1,271.87	21.36
24,222.32	38,177.69	3,880.44	23.52
38,177.70	72,887.50	7,162.74	30.00
72,887.51	97,183.33	17,575.69	32.00
97,183.34	291,550.00	25,350.35	34.00
291,550.01	En adelante	91,435.02	35.00

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 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 1	Subsidio para el empleo mensual
0.01	0.01	578.52	0.00	1.92	407.02
578.53	578.53	1,768.96	11.11	6.40	407.02
578.53	1,768.97	2,653.38	11.11	6.40	406.83
578.53	2,653.39	3,472.84	11.11	6.40	406.62
578.53	3,472.85	3,537.87	11.11	6.40	392.77
578.53	3,537.88	4,446.15	11.11	6.40	382.46
578.53	4,446.16	4,717.18	11.11	6.40	354.23
578.53	4,717.19	4,910.18	11.11	6.40	324.87
4,910.19	4,910.19	5,335.42	288.33	10.88	324.87
4,910.19	5,335.43	6,224.67	288.33	10.88	294.63
4,910.19	6,224.68	7,113.90	288.33	10.88	253.54
4,910.19	7,113.91	7,382.33	288.33	10.88	217.61
4,910.19	7,382.34	8,629.20	288.33	10.88	0.00
8,629.21	8,629.21	10,031.07	692.96	16.00	0.00
10,031.08	10,031.08	12,009.94	917.26	17.92	0.00
12,009.95	12,009.95	24,222.31	1,271.87	21.36	0.00
24,222.32	24,222.32	38,177.69	3,880.44	23.52	0.00
38,177.70	38,177.70	72,887.50	7,162.74	30.00	0.00
72,887.51	72,887.51	97,183.33	17,575.69	32.00	0.00
97,183.34	97,183.34	291,550.00	25,350.35	34.00	0.00
291,550.01	291,550.01	En adelante	91,435.02	35.00	0.00

Tablas ISR 2019 Quincenales

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	285.45	0.00	1.92
285.46	2,422.80	5.55	6.40
2,422.81	4,257.90	142.20	10.88
4,257.91	4,949.55	341.85	16.00
4,949.56	5,925.90	452.55	17.92
5,925.91	11,951.85	627.60	21.36
11,951.86	18,837.75	1,914.75	23.52
18,837.76	35,964.30	3,534.30	30.00
35,964.31	47,952.30	8,672.25	32.00
47,952.31	143,856.90	12,508.35	34.00
143,856.91	En adelante	45,115.95	35.00

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 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 1	Subsidio para el empleo quincenal
0.01	0.01	285.45	0.00	1.92	200.85
285.46	285.46	872.85	5.55	6.40	200.85
285.46	872.86	1,309.20	5.55	6.40	200.70
285.46	1,309.21	1,713.60	5.55	6.40	200.70
285.46	1,713.61	1,745.70	5.55	6.40	193.80
285.46	1,745.71	2,193.75	5.55	6.40	188.70
285.46	2,193.76	2,327.55	5.55	6.40	174.75
285.46	2,327.56	2,422.80	5.55	6.40	160.35
2,422.81	2,422.81	2,632.65	142.20	10.88	160.35
2,422.81	2,632.66	3,071.40	142.20	10.88	145.35
2,422.81	3,071.41	3,510.15	142.20	10.88	125.10
2,422.81	3,510.16	3,642.60	142.20	10.88	107.40
2,422.81	3,642.61	4,257.90	142.20	10.88	0.00
4,257.91	4,257.91	4,949.55	341.85	16.00	0.00
4,949.56	4,949.56	5,925.90	452.55	17.92	0.00
5,925.91	5,925.91	11,951.85	627.60	21.36	0.00
11,951.86	11,951.86	18,837.75	1,914.75	23.52	0.00
18,837.76	18,837.76	35,964.30	3,534.30	30.00	0.00
35,964.31	35,964.31	47,952.30	8,672.25	32.00	0.00
47,952.31	47,952.31	143,856.90	12,508.35	34.00	0.00
143,856.91	143,856.91	En adelante	45,115.95	35.00	0.00

Tablas ISR 2019 Decenales

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	190.30	0.00	1.92
190.31	1,615.20	3.70	6.40
1,615.21	2,838.60	94.80	10.88
2,838.61	3,299.70	227.90	16.00
3,299.71	3,950.60	301.70	17.92
3,950.61	7,967.90	418.40	21.36
7,967.91	12,558.50	1,276.50	23.52
12,558.51	23,976.20	2,356.20	30.00
23,976.21	31,968.20	5,781.50	32.00
31,968.21	95,904.60	8,338.90	34.00
95,904.61	En adelante	30,077.30	35.00

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 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 1	Subsidio para el empleo decenal
0.01	0.01	190.30	0.00	1.92	133.90
190.31	190.31	581.90	3.70	6.40	133.90
190.31	581.91	872.80	3.70	6.40	133.80
190.31	872.81	1,142.40	3.70	6.40	133.80
190.31	1,142.41	1,163.80	3.70	6.40	129.20
190.31	1,163.81	1,462.50	3.70	6.40	125.80
190.31	1,462.51	1,551.70	3.70	6.40	116.50
190.31	1,551.71	1,615.20	3.70	6.40	106.90
1,615.21	1,615.21	1,755.10	94.80	10.88	106.90
1,615.21	1,755.11	2,047.60	94.80	10.88	96.90
1,615.21	2,047.61	2,340.10	94.80	10.88	83.40
1,615.21	2,340.11	2,428.40	94.80	10.88	71.60
1,615.21	2,428.41	2,838.60	94.80	10.88	0.00
2,838.61	2,838.61	3,299.70	227.90	16.00	0.00
3,299.71	3,299.71	3,950.60	301.70	17.92	0.00
3,950.61	3,950.61	7,967.90	418.40	21.36	0.00
7,967.91	7,967.91	12,558.50	1,276.50	23.52	0.00
12,558.51	12,558.51	23,976.20	2,356.20	30.00	0.00
23,976.21	23,976.21	31,968.20	5,781.50	32.00	0.00
31,968.21	31,968.21	95,904.60	8,338.90	34.00	0.00
95,904.61	95,904.61	En adelante	30,077.30	35.00	0.00

Tablas ISR 2019 Semanales

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	133.21	0.00	1.92
133.22	1,130.64	2.59	6.40
1,130.65	1,987.02	66.36	10.88
1,987.03	2,309.79	159.53	16.00
2,309.80	2,765.42	211.19	17.92
2,765.43	5,577.53	292.88	21.36
5,577.54	8,790.95	893.55	23.52
8,790.96	16,783.34	1,649.34	30.00
16,783.35	22,377.74	4,047.05	32.00
22,377.75	67,133.22	5,837.23	34.00
67,133.23	En adelante	21,054.11	35.00

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 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 1	Subsidio para el empleo semanal
0.01	0.01	133.21	0.00	1.92	93.73
133.22	133.22	407.33	2.59	6.40	93.73
133.22	407.34	610.96	2.59	6.40	93.66
133.22	610.97	799.68	2.59	6.40	93.66
133.22	799.69	814.66	2.59	6.40	90.44
133.22	814.67	1,023.75	2.59	6.40	88.06
133.22	1,023.76	1,086.19	2.59	6.40	81.55
133.22	1,086.20	1,130.64	2.59	6.40	74.83
1,130.65	1,130.65	1,228.57	66.36	10.88	74.83
1,130.65	1,228.58	1,433.32	66.36	10.88	67.83
1,130.65	1,433.33	1,638.07	66.36	10.88	58.38
1,130.65	1,638.08	1,699.88	66.36	10.88	50.12
1,130.65	1,699.89	1,987.02	66.36	10.88	0.00
1,987.03	1,987.03	2,309.79	159.53	16.00	0.00
2,309.80	2,309.80	2,765.42	211.19	17.92	0.00
2,765.43	2,765.43	5,577.53	292.88	21.36	0.00
5,577.54	5,577.54	8,790.95	893.55	23.52	0.00
8,790.96	8,790.96	16,783.34	1,649.34	30.00	0.00
16,783.35	16,783.35	22,377.74	4,047.05	32.00	0.00
22,377.75	22,377.75	67,133.22	5,837.23	34.00	0.00
67,133.23	67,133.23	En adelante	21,054.11	35.00	0.00

Tablas ISR 2019 Diarias

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	19.03	0.00	1.92
19.04	161.52	0.37	6.40
161.53	283.86	9.48	10.88
283.87	329.97	22.79	16.00
329.98	395.06	30.17	17.92
395.07	796.79	41.84	21.36
796.80	1,255.85	127.65	23.52
1,255.86	2,397.62	235.62	30.00
2,397.63	3,196.82	578.15	32.00
3,196.83	9,590.46	833.89	34.00
9,590.47	En adelante	3,007.73	35.00

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 de	Hasta ingresos de	Cantidad de subsidio para el empleo diario
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 1	Subsidio para el empleo diario
0.01	0.01	19.03	0.00	1.92	13.39
19.04	19.04	58.19	0.37	6.40	13.39
19.04	58.20	87.28	0.37	6.40	13.38
19.04	87.29	114.24	0.37	6.40	13.38
19.04	114.25	116.38	0.37	6.40	12.92
19.04	116.39	146.25	0.37	6.40	12.58
19.04	146.26	155.17	0.37	6.40	11.65
19.04	155.18	161.52	0.37	6.40	10.69
161.53	161.53	175.51	9.48	10.88	10.69
161.53	175.52	204.76	9.48	10.88	9.69
161.53	204.77	234.01	9.48	10.88	8.34
161.53	234.02	242.84	9.48	10.88	7.16
161.53	242.85	283.86	9.48	10.88	0.00
283.87	283.87	329.97	22.79	16.00	0.00
329.98	329.98	395.06	30.17	17.92	0.00
395.07	395.07	796.79	41.84	21.36	0.00
796.80	796.80	1,255.85	127.65	23.52	0.00
1,255.86	1,255.86	2,397.62	235.62	30.00	0.00
2,397.63	2,397.63	3,196.82	578.15	32.00	0.00
3,196.83	3,196.83	9,590.46	833.89	34.00	0.00
9,590.47	9,590.47	En adelante	3,007.73	35.00	0.00

Tablas ISR 2019 Anuales

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

Tablas Bimestrales de ISR 2019

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

Tablas Mensuales de Pagos Provisionales del ISR 2019

Enero

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	578.52	0.00	1.92
578.53	4,910.18	11.11	6.40
4,910.19	8,629.20	288.33	10.88
8,629.21	10,031.07	692.96	16.00
10,031.08	12,009.94	917.26	17.92
12,009.95	24,222.31	1,271.87	21.36
24,222.32	38,177.69	3,880.44	23.52
38,177.70	72,887.50	7,162.74	30.00
72,887.51	97,183.33	17,575.69	32.00
97,183.34	291,550.00	25,350.35	34.00
291,550.01	En adelante	91,435.02	35.00

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

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	1,735.56	0.00	1.92
1,735.57	14,730.54	33.33	6.40
14,730.55	25,887.60	864.99	10.88
25,887.61	30,093.21	2,078.88	16.00
30,093.22	36,029.82	2,751.78	17.92
36,029.83	72,666.93	3,815.61	21.36
72,666.94	114,533.07	11,641.32	23.52
114,533.08	218,662.50	21,488.22	30.00
218,662.51	291,549.99	52,727.07	32.00
291,550.00	874,650.00	76,051.05	34.00
874,650.01	En adelante	274,305.06	35.00

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

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	2,892.60	0.00	1.92
2,892.61	24,550.90	55.55	6.40
24,550.91	43,146.00	1,441.65	10.88
43,146.01	50,155.35	3,464.80	16.00
50,155.36	60,049.70	4,586.30	17.92
60,049.71	121,111.55	6,359.35	21.36
121,111.56	190,888.45	19,402.20	23.52
190,888.46	364,437.50	35,813.70	30.00
364,437.51	485,916.65	87,878.45	32.00
485,916.66	1,457,750.00	126,751.75	34.00
1,457,750.01	En adelante	457,175.10	35.00

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

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	4,049.64	0.00	1.92
4,049.65	34,371.26	77.77	6.40
34,371.27	60,404.40	2,018.31	10.88
60,404.41	70,217.49	4,850.72	16.00
70,217.50	84,069.58	6,420.82	17.92
84,069.59	169,556.17	8,903.09	21.36
169,556.18	267,243.83	27,163.08	23.52
267,243.84	510,212.50	50,139.18	30.00
510,212.51	680,283.31	123,029.83	32.00
680,283.32	2,040,850.00	177,452.45	34.00
2,040,850.01	En adelante	640,045.14	35.00

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

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	5,206.68	0.00	1.92
5,206.69	44,191.62	99.99	6.40
44,191.63	77,662.80	2,594.97	10.88
77,662.81	90,279.63	6,236.64	16.00
90,279.64	108,089.46	8,255.34	17.92
108,089.47	218,000.79	11,446.83	21.36
218,000.80	343,599.21	34,923.96	23.52
343,599.22	655,987.50	64,464.66	30.00
655,987.51	874,649.97	158,181.21	32.00
874,649.98	2,623,950.00	228,153.15	34.00
2,623,950.01	En adelante	822,915.18	35.00

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

Límite inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	6,363.72	0.00	1.92
6,363.73	54,011.98	122.21	6.40
54,011.99	94,921.20	3,171.63	10.88
94,921.21	110,341.77	7,622.56	16.00
110,341.78	132,109.34	10,089.86	17.92
132,109.35	266,445.41	13,990.57	21.36
266,445.42	419,954.59	42,684.84	23.52
419,954.60	801,762.50	78,790.14	30.00
801,762.51	1,069,016.63	193,332.59	32.00
1,069,016.64	3,207,050.00	278,853.85	34.00
3,207,050.01	En adelante	1,005,785.22	35.00

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 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 inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	578.52	0.00	1.92
578.53	4,910.18	11.11	6.40
4,910.19	8,629.20	288.33	10.88
8,629.21	10,031.07	692.96	16.00
10,031.08	12,009.94	917.26	17.92
12,009.95	24,222.31	1,271.87	21.36
24,222.32	38,177.69	3,880.44	23.52
38,177.70	72,887.50	7,162.74	30.00
72,887.51	97,183.33	17,575.69	32.00
97,183.34	291,550.00	25,350.35	34.00
291,550.01	En adelante	91,435.02	35.00

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 inferior	Límite superior	Cuota fija	% sobre excedente de límite inferior
0.01	1,735.56	0.00	1.92
1,735.57	14,730.54	33.33	6.40
14,730.55	25,887.60	864.99	10.88
25,887.61	30,093.21	2,078.88	16.00
30,093.22	36,029.82	2,751.78	17.92
36,029.83	72,666.93	3,815.61	21.36
72,666.94	114,533.07	11,641.32	23.52
114,533.08	218,662.50	21,488.22	30.00
218,662.51	291,549.99	52,727.07	32.00
291,550.00	874,650.00	76,051.05	34.00
874,650.01	En adelante	274,305.06	35.00

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 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

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 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