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% |
Tabla ISR 2023: Pago quincenal
Lim.Inferior | Lim.Superior | Cuota Fija | % a aplicarse el excedente del límite inferior |
0.01 | 368.10 | 0 | 1.92% |
368.11 | 3,124.35 | 7.05 | 6.40% |
3,124.36 | 5,490.75 | 183.45 | 10.88% |
5,490.76 | 6,382.80 | 441.00 | 16% |
6,382.81 | 7,641.90 | 583.65 | 17.92% |
7,641.91 | 15,412.80 | 809.25 | 21.36% |
15,412.81 | 24,292.65 | 2,469.15 | 23.52% |
24,292.66 | 46,378.50 | 4,557.75 | 30.00% |
46,378.51 | 61,838.10 | 11,183.40 | 32.00% |
61,838.11 | 185,514.30 | 16,130.55 | 34.00% |
185,514.31 | En adelante | 58,180.35 | 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 |