Ejemplo:
Ejem 1 | ||
|---|---|---|
Ingresos Gravados mensual | 15,000.00 | |
Cuota Fija | 1, 271182. 8788 | De la tabla ISR pago Mensual |
|
| De la tabla ISR pago Mensual |
ISR final | 1,910718.5470 | Cuota Fija + Cuota Variable (1,271182.87+638.67) |
...
88+535.82) |
I.- Nota al ISR para personas que únicamente perciba 1 Salario Mínimo
Art.96 aplica solo a partir del ejercicio 2023: No efectuar retención de ISR a personas que en un mes, perciban solo un salario mínimo. (Tampoco aplicar Subsidio al empleo)
Si en 11 meses solo reciben el mínimo, no retener ISR. Si en mes 12, se les paga alguna comisión/bono adicional, SI se debe aplicar ISR al mes 12, y tendrá un efecto en el cálculo anual del ISR del empleado, porque se tendrá que aplicar el ISR en el TODO el mencionado cálculo anual.
Tabla ISR 2023: Pago Mensual
Lim.Inferior | Lim.Superior | Cuota Fija | Por ciento p/aplicarse el excedente del límite inferior |
0.01 | 578 746.5204 | 0 | 1.92% |
578 746. 5305 | 46,910332.1805 | 1114.1132 | 6.40% |
4 6, 910332. 1906 | 8 11,629128.2001 | 288371.3383 | 10.88% |
8 11, 629128. 2102 | 1012,031935.0782 | 692893.9663 | 16% |
10 12, 031935. 0883 | 1215,009487.9471 | 9171,182.2688 | 17.92% |
12 15, 009487. 9572 | 2431,222236.3149 | 1,271640.8718 | 21.36% |
24 31, 222236. 3250 | 3849,177233.6900 | 35,880004.4412 | 23.52% |
38 49, 177233. 7001 | 7293,887993.5090 | 79,162236.7489 | 30% |
72 93, 887993. 5191 | 97 125, 183325. 3320 | 1722,575665.6917 | 32% |
| 97 125, 183325. 3421 | 291375,550975.0061 | 2532,350691.3518 | 34% |
291 375, 550975. 0162 | 99,999,999.99 | 91117,435912.0232 | 35% |
Tabla ISR 20202023: Pago quincenal
Lim.Inferior | Lim.Superior | Cuota Fija | % a aplicarse el excedente del límite inferior |
0.01 | 285 368. 4510 | 0 | 1.92% |
| 285 368. 4611 | 2 3, 422124. 8035 | 57.5505 | 6.40% |
2 3, 422124. 8136 | 4 5, 257490. 9075 | 142183.2045 | 10.88% |
4 5, 257490. 9176 4 | 6, 949382. 5580 | 341441.8500 | 16% |
4 6, 949382. 5681 | 5 7, 925641. 9090 | 452583.5565 | 17.92% |
5 7, 925641.91 | 11 15, 951412. 8580 | 627809.6025 | 21.36% |
11 15, 951412. 8681 | 18 24, 837292. 7565 | 12,914469.7515 | 23.52% |
18 24, 837292. 7666 | 35 46, 964378. 3050 | 34,534557.3075 | 30.00% |
35 46, 964378. 3151 | 47 61, 952838. 3010 | 811,672183.2540 | 32.00% |
47 61, 952838. 3111 | 143 185, 856514. 9030 | 1216,508130.3555 | 34.00% |
143 185, 856514. 9131 | En adelante | 4558,115180.9535 | 35.00% |
Tabla ISR 20212023: Pago semanal
Lim.Inferior | Lim.Superior | Cuota Fija | Por ciento p/aplicarse el excedente del límite inferior | ||
0.01 | 148171.4078 | 0 | 1.92 | ||
148171.4179 | 1,259458.7203 | 23.8729 | 6.40 | ||
1,259458.7304 | 2,213562.8935 | 7385.9961 | 10.88 | ||
2,213562.9036 | 2,573978.5564 | 177205.880 | 16.00 | ||
2,573978.5665 | 3,081566.2622 | 235272.3437 | 17.92 | ||
3,081.27 | 6,214.46 | 326.34,566.23 | 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 |
18,699.95
24,933.30
4,509.19
32.00
24,933.31
74,799.83
6,503.84
34.00
74,799.84
En adelante
.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 |