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 2023: Pago semanal
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 |