Ejemplo:
Ejem 1 | ||
|---|---|---|
Ingresos Gravados mensual | 15,000.00 | |
Cuota Fija | 1,271.87 | De la tabla ISR pago Mensual |
|
| De la tabla ISR pago Mensual |
ISR final | 1,910.54 | Cuota Fija + Cuota Variable (1,271.87+638.67) |
Tabla ISR 2023: Pago Mensual
Lim.Inferior | Lim.Superior | Cuota Fija | Por ciento p/aplicarse el excedente del límite inferior |
0.01 | 746.04 | 0 | 1.92% |
746.05 | 6,332.05 | 14.32 | 6.40% |
6,332.06 | 11,128.01 | 371.83 | 10.88% |
11,128.02 | 12,935.82 | 893.63 | 16% |
12,935.83 | 15,487.71 | 1,182.88 | 17.92% |
15,487.72 | 31,236.49 | 1,640.18 | 21.36% |
31,236.50 | 49,233.00 | 5,004.12 | 23.52% |
49,233.01 | 93,993.90 | 9,236.89 | 30% |
93,993.91 | 125,325.20 | 22,665.17 | 32% |
125,325.21 | 375,975.61 | 32,691.18 | 34% |
375,975.62 | 99,999,999.99 | 117,912.32 | 35% |
117,912.32 |
11,128.01 |
125,325.21 |
Tabla ISR 2020: Pago quincenal
Lim.Inferior | Lim.Superior | Cuota Fija | % a aplicarse el excedente del límite inferior |
0.01 | 285.45 | 0 | 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% |
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 ISR 2021: Pago semanal
Lim.Inferior | Lim.Superior | Cuota Fija | Por ciento p/aplicarse el excedente del límite inferior |
0.01 | 148.40 | 0 | 1.92 |
148.41 | 1,259.72 | 2.87 | 6.40 |
1,259.73 | 2,213.89 | 73.99 | 10.88 |
2,213.90 | 2,573.55 | 177.8 | 16.00 |
2,573.56 | 3,081.26 | 235.34 | 17.92 |
3,081.27 | 6,214.46 | 326.34 | 21.36 |
6,214.47 | 9,794.82 | 995.54 | 23.52 |
9,794.83 | 18,699.94 | 1,837.64 | 30.00 |
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 | 23,458.47 | 35.00 |