Revisa las tablas y tarifas de ISR del 2021

Estas son las tablas de ISR del 2021, para que puedas calcular impuesto correcto a pagar

Pss! Pss! También tenemos las tablas ISR 2022 para su consulta.

Tablas y tarifas de sueldos y salarios

Tablas semanales de ISR 2021

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01148.400.001.92
148.411,259.722.876.40
1,259.732,213.8973.9910.88
2,213.902,573.55177.8016.00
2,573.563,081.26235.3417.92
3,081.276,214.46326.3421.36
6,214.479,794.82995.5423.52
9,794.8318,699.941,837.6430.00
18,699.9524,933.304,509.1932.00
24,933.3174,799.836,503.8434.00
74,799.84En adelante23,458.4735.00

Tabla del subsidio para el empleo.

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo semanal
$$$
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01148.400.001.9293.73
148.41148.41407.332.876.4093.73
148.41407.34610.962.876.4093.66
148.41610.97799.682.876.4093.66
148.41799.69814.662.876.4090.44
148.41814.671,023.752.876.4088.06
148.411,023.761,086.192.876.4081.55
148.411,086.201,228.572.876.4074.83
148.411,228.581,259.722.876.4067.83
1,259.731,259.731,433.3273.9910.8867.83
1,259.731,433.331,638.0773.9910.8858.38
1,259.731,638.081,699.8873.9910.8850.12
1,259.731,699.892,213.8973.9910.880.00
2,213.902,213.902,573.55177.8016.000.00
2,573.562,573.563,081.26235.3417.920.00
3,081.273,081.276,214.46326.3421.360.00
6,214.476,214.479,794.82995.5423.520.00
9,794.839,794.8318,699.941,837.6430.000.00
18,699.9518,699.9524,933.304,509.1932.000.00
24,933.3124,933.3174,799.836,503.8434.000.00
74,799.8474,799.84En adelante23,458.4735.000.00

Tablas quincenales

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01318.000.001.92
318.012,699.406.156.40
2,699.414,744.05158.5510.88
4,744.065,514.75381.0016.00
5,514.766,602.70504.3017.92
6,602.7113,316.70699.3021.36
13,316.7120,988.902,133.3023.52
20,988.9140,071.303,937.8030.00
40,071.3153,428.509,662.5532.00
53,428.51160,285.3513,936.8034.00
160,285.36En adelante50,268.1535.00

Tabla del subsidio para el empleo.

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo quincenal
$$$
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1      Límite inferior 2      Límite superior      Cuota fija      Por ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo quincenal  
$$$$%$
0.010.01318.000.001.92200.85
318.01318.01872.856.156.40200.85
318.01872.861,309.206.156.40200.70
318.011,309.211,713.606.156.40200.70
318.011,713.611,745.706.156.40193.80
318.011,745.712,193.756.156.40188.70
318.012,193.762,327.556.156.40174.75
318.012,327.562,632.656.156.40160.35
318.012,632.662,699.406.156.40145.35
2,699.412,699.413,071.40158.5510.88145.35
2,699.413,071.413,510.15158.5510.88125.10
2,699.413,510.163,642.60158.5510.88107.40
2,699.413,642.614,744.05158.5510.880.00
4,744.064,744.065,514.75381.0016.000.00
5,514.765,514.766,602.70504.3017.920.00
6,602.716,602.7113,316.70699.3021.360.00
13,316.7113,316.7120,988.902,133.3023.520.00
20,988.9120,988.9140,071.303,937.8030.000.00
40,071.3140,071.3153,428.509,662.5532.000.00
53,428.5153,428.51160,285.3513,936.8034.000.00
160,285.36160,285.36En adelante50,268.1535.000.00

Tablas mensuales

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

Tabla del subsidio para el empleo.

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo mensual
$$$
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1      Límite inferior 2      Límite superior      Cuota fija      Por ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo mensual  
$$$$%$
0.010.01644.580.001.92407.02
644.59644.591,768.9612.386.40407.02
644.591,768.972,653.3812.386.40406.83
644.592,653.393,472.8412.386.40406.62
644.593,472.853,537.8712.386.40392.77
644.593,537.884,446.1512.386.40382.46
644.594,446.164,717.1812.386.40354.23
644.594,717.195,335.4212.386.40324.87
644.595,335.435,470.9212.386.40294.63
5,470.935,470.936,224.67321.2610.88294.63
5,470.936,224.687,113.90321.2610.88253.54
5,470.937,113.917,382.33321.2610.88217.61
5,470.937,382.349,614.66321.2610.880.00
9,614.679,614.6711,176.62772.1016.000.00
11,176.6311,176.6313,381.471,022.0117.920.00
13,381.4813,381.4826,988.501,417.1221.360.00
26,988.5126,988.5142,537.584,323.5823.520.00
42,537.5942,537.5981,211.257,980.7330.000.00
81,211.2681,211.26108,281.6719,582.8332.000.00
108,281.68108,281.68324,845.0128,245.3634.000.00
324,845.02324,845.02En adelante101,876.9035.000.00

Actividades empresariales y profesionales

Tarifas pago provisional mensual de las Personas Físicas con Actividades Empresariales y Profesionales

Tarifa ISR enero

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

Tarifa ISR febrero

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.011,289.160.001.92
1,289.1710,941.8424.766.40
10,941.8519,229.32642.5210.88
19,229.3322,353.241,544.2016.00
22,353.2526,762.942,044.0217.92
26,762.9553,977.002,834.2421.36
53,977.0185,075.168,647.1623.52
85,075.17162,422.5015,961.4630.00
162,422.51216,563.3439,165.6632.00
216,563.35649,690.0256,490.7234.00
649,690.03En adelante203,753.8035.00

Tarifa ISR marzo

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.011,933.740.001.92
1,933.7516,412.7637.146.40
16,412.7728,843.98963.7810.88
28,843.9933,529.862,316.3016.00
33,529.8740,144.413,066.0317.92
40,144.4280,965.504,251.3621.36
80,965.51127,612.7412,970.7423.52
127,612.75243,633.7523,942.1930.00
243,633.76324,845.0158,748.4932.00
324,845.02974,535.0384,736.0834.00
974,535.04En adelante305,630.7035.00

Tarifa ISR abril

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.012,578.320.001.92
2,578.3321,883.6849.526.40
21,883.6938,458.641,285.0410.88
38,458.6544,706.483,088.4016.00
44,706.4953,525.884,088.0417.92
53,525.89107,954.005,668.4821.36
107,954.01170,150.3217,294.3223.52
170,150.33324,845.0031,922.9230.00
324,845.01433,126.6878,331.3232.00
433,126.691,299,380.04112,981.4434.00
1,299,380.05En adelante407,507.6035.00

Tarifa ISR mayo

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.013,222.900.001.92
3,222.9127,354.6061.906.40
27,354.6148,073.301,606.3010.88
48,073.3155,883.103,860.5016.00
55,883.1166,907.355,110.0517.92
66,907.36134,942.507,085.6021.36
134,942.51212,687.9021,617.9023.52
212,687.91406,056.2539,903.6530.00
406,056.26541,408.3597,914.1532.00
541,408.361,624,225.05141,226.8034.00
1,624,225.06En adelante509,384.5035.00

Tarifa ISR junio

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.013,867.480.001.92
3,867.4932,825.5274.286.40
32,825.5357,687.961,927.5610.88
57,687.9767,059.724,632.6016.00
67,059.7380,288.826,132.0617.92
80,288.83161,931.008,502.7221.36
161,931.01255,225.4825,941.4823.52
255,225.49487,267.5047,884.3830.00
487,267.51649,690.02117,496.9832.00
649,690.031,949,070.06169,472.1634.00
1,949,070.07En adelante611,261.4035.00

Tarifa ISR julio

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.014,512.060.001.92
4,512.0738,296.4486.666.40
38,296.4567,302.622,248.8210.88
67,302.6378,236.345,404.7016.00
78,236.3593,670.297,154.0717.92
93,670.30188,919.509,919.8421.36
188,919.51297,763.0630,265.0623.52
297,763.07568,478.7555,865.1130.00
568,478.76757,971.69137,079.8132.00
757,971.702,273,915.07197,717.5234.00
2,273,915.08En adelante713,138.3035.00

Tarifa ISR agosto

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.015,156.640.001.92
5,156.6543,767.3699.046.40
43,767.3776,917.282,570.0810.88
76,917.2989,412.966,176.8016.00
89,412.97107,051.768,176.0817.92
107,051.77215,908.0011,336.9621.36
215,908.01340,300.6434,588.6423.52
340,300.65649,690.0063,845.8430.00
649,690.01866,253.36156,662.6432.00
866,253.372,598,760.08225,962.8834.00
2,598,760.09En adelante815,015.2035.00

Tarifa ISR septiembre

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.015,801.220.001.92
5,801.2349,238.28111.426.40
49,238.2986,531.942,891.3410.88
86,531.95100,589.586,948.9016.00
100,589.59120,433.239,198.0917.92
120,433.24242,896.5012,754.0821.36
242,896.51382,838.2238,912.2223.52
382,838.23730,901.2571,826.5730.00
730,901.26974,535.03176,245.4732.00
974,535.042,923,605.09254,208.2434.00
2,923,605.10En adelante916,892.1035.00

Tarifa ISR octubre

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.016,445.800.001.92
6,445.8154,709.20123.806.40
54,709.2196,146.603,212.6010.88
96,146.61111,766.207,721.0016.00
111,766.21133,814.7010,220.1017.92
133,814.71269,885.0014,171.2021.36
269,885.01425,375.8043,235.8023.52
425,375.81812,112.5079,807.3030.00
812,112.511,082,816.70195,828.3032.00
1,082,816.713,248,450.10282,453.6034.00
3,248,450.11En adelante1,018,769.0035.00

Tarifa ISR noviembre

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.017,090.380.001.92
7,090.3960,180.12136.186.40
60,180.13105,761.263,533.8610.88
105,761.27122,942.828,493.1016.00
122,942.83147,196.1711,242.1117.92
147,196.18296,873.5015,588.3221.36
296,873.51467,913.3847,559.3823.52
467,913.39893,323.7587,788.0330.00
893,323.761,191,098.37215,411.1332.00
1,191,098.383,573,295.11310,698.9634.00
3,573,295.12En adelante1,120,645.9035.00

Tarifa ISR diciembre

Límite inferior  Límite superior  Cuota fija  Por ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

Tablas del Régimen de Incorporación Fiscal

Tarifas bimestrales RIF 2021

Enero – Febrero

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.011,289.160.001.92
1,289.1710,941.8424.766.40
10,941.8519,229.32642.5210.88
19,229.3322,353.241,544.2016.00
22,353.2526,762.942,044.0217.92
26,762.9553,977.002,834.2421.36
53,977.0185,075.168,647.1623.52
85,075.17162,422.5015,961.4630.00
162,422.51216,563.3439,165.6632.00
216,563.35649,690.0256,490.7234.00
649,690.03En adelante203,753.8035.00

Marzo – Abril

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.012,578.320.001.92
2,578.3321,883.6849.526.40
21,883.6938,458.641,285.0410.88
38,458.6544,706.483,088.4016.00
44,706.4953,525.884,088.0417.92
53,525.89107,954.005,668.4821.36
107,954.01170,150.3217,294.3223.52
170,150.33324,845.0031,922.9230.00
324,845.01433,126.6878,331.3232.00
433,126.691,299,380.04112,981.4434.00
1,299,380.05En adelante407,507.6035.00

Mayo – Junio

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.012,578.320.001.92
2,578.3321,883.6849.526.40
21,883.6938,458.641,285.0410.88
38,458.6544,706.483,088.4016.00
44,706.4953,525.884,088.0417.92
53,525.89107,954.005,668.4821.36
107,954.01170,150.3217,294.3223.52
170,150.33324,845.0031,922.9230.00
324,845.01433,126.6878,331.3232.00
433,126.691,299,380.04112,981.4434.00
1,299,380.05En adelante407,507.6035.00

Julio – Agosto

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.015,156.640.001.92
5,156.6543,767.3699.046.40
43,767.3776,917.282,570.0810.88
76,917.2989,412.966,176.8016.00
89,412.97107,051.768,176.0817.92
107,051.77215,908.0011,336.9621.36
215,908.01340,300.6434,588.6423.52
340,300.65649,690.0063,845.8430.00
649,690.01866,253.36156,662.6432.00
866,253.372,598,760.08225,962.8834.00
2,598,760.09En adelante815,015.2035.00

Septiembre – Octubre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.016,445.800.001.92
6,445.8154,709.20123.806.40
54,709.2196,146.603,212.6010.88
96,146.61111,766.207,721.0016.00
111,766.21133,814.7010,220.1017.92
133,814.71269,885.0014,171.2021.36
269,885.01425,375.8043,235.8023.52
425,375.81812,112.5079,807.3030.00
812,112.511,082,816.70195,828.3032.00
1,082,816.713,248,450.10282,453.6034.00
3,248,450.11En adelante1,018,769.0035.00

Noviembre – Diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

Tablas para pagos de ISR por arrendamiento 2021

Tarifas para pagos mensuales

Tarifa para pagos mensuales de ISR por arrendamiento.

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

Tarifas para pagos trimestrales

Tarifas para pagos trimestrales de ISR por arrendamiento

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.011,933.740.001.92
1,933.7516,412.7637.146.40
16,412.7728,843.98963.7810.88
28,843.9933,529.862,316.3016.00
33,529.8740,144.413,066.0317.92
40,144.4280,965.504,251.3621.36
80,965.51127,612.7412,970.7423.52
127,612.75243,633.7523,942.1930.00
243,633.76324,845.0158,748.4932.00
324,845.02974,535.0384,736.0834.00
974,535.04En adelante305,630.7035.00

Tabla anual de ISR 2021

Tarifa para el cálculo del impuesto correspondiente al ejercicio 2021

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.016,942.200.001.92
6,942.2158,922.16133.286.40
58,922.17103,550.443,460.0110.88
103,550.45120,372.838,315.5716.00
120,372.84144,119.2311,007.1417.92
144,119.24290,667.7515,262.4921.36
290,667.76458,132.2946,565.2623.52
458,132.30874,650.0085,952.9230.00
874,650.011,166,200.00210,908.2332.00
1,166,200.013,498,600.00304,204.2134.00
3,498,600.01En adelante1,097,220.2135.00

Descargas.

Descarga las tablas de ISR 2021 en un archivo de Excel, listo para utilizarlo como prefieras.

Descargar Tablas ISR 2021 en Excel