Conoce las tablas ISR 2021

Por Redacción DC · Actualizado el 6 Sep 2022

Estas son las tablas ISR 2021 aplicables, para que tengas una idea sobre cuánto ISR pagarás en el ejercicio 2021.

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

I.- Retenciones periódicas de ISR:

1.- Retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.0121.200.001.92
21.21179.960.416.40
179.97316.2710.5710.88
316.28367.6525.4016.00
367.66440.1833.6217.92
440.19887.7846.6221.36
887.791,399.26142.2223.52
1,399.272,671.42262.5230.00
2,671.433,561.90644.1732.00
3,561.9110,685.69929.1234.00
10,685.70En adelante3,351.2135.00

2.- Retenciones semanales

Límite inferiorLímite superiorCuota fijaPor 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

3.- Retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01212.000.001.92
212.011,799.604.106.40
1,799.613,162.70105.7010.88
3,162.713,676.50254.0016.00
3,676.514,401.80336.2017.92
4,401.818,877.80466.2021.36
8,877.8113,992.601,422.2023.52
13,992.6126,714.202,625.2030.00
26,714.2135,619.006,441.7032.00
35,619.01106,856.909,291.2034.00
106,856.91En adelante33,512.1035.00

4.- Pagos quincenales

Límite inferiorLímite superiorCuota fijaPor 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

5.- Pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferiorLímite superiorCuota fija% Sobre 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

6.- Tabla ISR 2021: Anual

Límite inferiorLímite superiorCuota fija% Sobre 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

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:

1.- Tabla ISR 2021: Enero

Límite inferiorLímite superiorCuota fija% Sobre 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

2.- Tabla ISR 2021: Febrero

Límite inferiorLímite superiorCuota fija% Sobre 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

3.- Tabla ISR 2021: Marzo

Límite inferiorLímite superiorCuota fija% Sobre 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

4.- Tabla ISR 2021: Abril

Límite inferiorLímite superiorCuota fija% Sobre 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

5.- Tabla ISR 2021: Mayo

Límite inferiorLímite superiorCuota fija% Sobre 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

6.- Tabla ISR 2021: Junio

Límite inferiorLímite superiorCuota fija% Sobre 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

7.- Tabla ISR 2021: Julio

Límite inferiorLímite superiorCuota fija% Sobre 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

8.- Tabla ISR 2021: Agosto

Límite inferiorLímite superiorCuota fija% Sobre 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

9.- Tabla ISR 2021: Septiembre

Límite inferiorLímite superiorCuota fija% Sobre 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

10.- Tabla ISR 2021: Octubre

Límite inferiorLímite superiorCuota fija% Sobre 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

11.- Tabla ISR 2021: Noviembre

Límite inferiorLímite superiorCuota fija% Sobre 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

12.- Tabla ISR 2021: Diciembre

Límite inferiorLímite superiorCuota fija% Sobre 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

III.- Tarifas bimestrales para los RIF 2021

1.- Enero-febrero

Límite inferiorLímite superiorCuota fija% Sobre 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

2.- Marzo-abril 2021

Límite inferiorLímite superiorCuota fija% Sobre 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

3.- Mayo-junio 2021

Límite inferiorLímite superiorCuota fija% Sobre 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

4.- Julio-agosto 2021

Límite inferiorLímite superiorCuota fija% Sobre 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

5.- Septiembre-octubre 2021

Límite inferiorLímite superiorCuota fija% Sobre 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

6.- Noviembre-diciembre 2021

Límite inferiorLímite superiorCuota fija% Sobre 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

IV: Tarifa aplicable a pagos provisionales

Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2021, tratándose de la enajenación de inmuebles

Límite inferiorLímite superiorCuota fija% Sobre 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