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Lim.Inferior

Lim.Superior

Cuota Fija

Por ciento p/aplicarse el excedente del límite inferior

                   0.01

171.78

0

               1.92

171.79

1,458.03

3.29

               6.40

1,458.04

2,562.35

85.61

             10.88

2,562.36

2,978.64

205.80

             16.00

2,978.65

3,566.22

272.37

             17.92

3,566.23

7,192.64

377.65

             21.36

7,192.65

11,336.57

1,152.27

             23.52

11,336.58

21,643.30

2,126.95

             30.00

21,643.31

28,857.78

5,218.92

             32.00

28,857.79

86,573.34

7,527.59

             34.00

86,573.35

 En adelante 

27,150.83

             35.00

Tabla ISR 2023: Pago Decenal

Lim.Inferior

Lim.Superior

Cuota Fija

Por ciento p/aplicarse el excedente del límite inferior

0.01

245.40

0

               1.92

245.41

2,082.90

4.70

               6.40

2,082.91

3,660.50

122.30

             10.88

3,660.51

4,255.20

294.00

             16.00

4,255.21

5,094.60

389.10

             17.92

5,094.61

10,275.20

539.50

             21.36

10,275.21

16,195.10

1,646.10

             23.52

16,195.11

30,919.00

3,038.50

             30.00

30,919.01

41,225.40

7,455.60

             32.00

41,225.41

123,676.20

10,753.70

             34.00

123,676.21

 En adelante 

38,786.90

             35.00

Tabla ISR 2023: ANUAL

Lim.Inferior

Lim.Superior

Cuota Fija

Por ciento p/aplicarse el excedente del límite inferior

0.01

2,238.12

0

               1.92

8,952.50

75,984.55

171.88

               6.40

75,984.56

133,536.07

4,461.94

             10.88

133,536.08

155,229.80

10,723.55

             16.00

155,229.81

185,852.57

14,194.54

             17.92

185,852.58

374,837.88

19,682.13

             21.36

374,837.89

590,795.99

60,049.40

             23.52

590,796.00

1,127,926.84

110,842.74

             30.00

1,127,926.85

1,503,902.46

271,981.99

             32.00

1,503,902.47

4,511,707.37

392,294.17

             34.00

4,511,707.38

 En adelante 

1,414,947.85

             35.00