Aquí encontrará las tablas actualizadas para calcular el ISR 2020. Recuerde que no hubo cambios del año anterior al actual.
Tablas que aplican para calcular el ISR 2020
A continuación veremos las Tablas de ISR 2020 que serán las vigentes durante este año.
Tablas ISR 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020
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 2020
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 2020, 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 2020, 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 2020, 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 2020, 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 |