Tablas ISR 2023. Consulta las nuevas tarifas de ISR

Conoce las tarifas ISR 2023 y subsidios aplicables para determinar el ISR a pagar en 2023. Las tarifas ISR 2023 tienen actualizaciones respecto a las tarifas ISR 2022.

Tabla para el cálculo del impuesto correspondiente al ejercicio 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente del límite inferior
0.018,952.490.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023

Tabla para pagos de ISR por arrendamiento

Tarifas para pagos de ISR por arrendamiento de personas físicas

Para pagos mensuales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

Para pagos trimestrales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.012,238.120.001.92
2,238.1318,996.1542.966.40
18,996.1633,384.031,115.4910.88
33,384.0438,807.462,680.8916.00
38,807.4746,463.133,548.6417.92
46,463.1493,709.474,920.5421.36
93,709.48147,699.0015,012.3623.52
147,699.01281,981.7027,710.6730.00
281,981.71375,975.6067.995.5132.00
375,975.611,127,926.8398,073.5434.00
1,127,926.84En adelante353,736.9635.00

Tablas y tarifas de sueldos y salarios (periodos) 2023

Tablas y tarifas retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.0124.540.001.92
24.54208.290.476.40
208.30366.0512.2310.88
366.06425.5229.4016.00
425.53509.4638.9117.92
509.471,027.5253.9521.36
1,027.531,619.51164.6123.52
1,619.523,091.90303.8530.00
3,091.914,122.54745.5632.00
4,122.5512,367.621,075.3734.00
12,367.63En adelante3,878.6935.00

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo diario
$$$
0.0158.1913.39
58.2087.2813.38
87.29114.2413.38
114.25116.3812.92
116.39146.2512.58
146.26155.1711.65
155.18175.5110.69
175.52204.769.69
204.77234.018.34
234.02242.847.16
242.85En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones diarias

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo diario
$$$$%$
0.010.0124.540.001.9213.39
24.5524.5558.190.476.4013.39
24.5558.2087.280.476.4013.38
24.5587.29114.240.476.4013.38
24.55114.25116.380.476.4012.92
24.55116.39146.250.476.4012.58
24.55146.26155.170.476.4011.65
24.55155.18175.510.476.4010.69
24.55175.52204.760.476.409.69
24.55204.77208.290.4710.888.34
208.30208.30234.0112.2310.888.34
208.30234.02242.8412.2310.887.16
208.30242.85366.0512.2310.880.00
366.06366.06425.5229.4016.000.00
425.53425.53509.4638.9117.920.00
509.47509.471,027.5253.9521.360.00
1,027.531,027.531,619.51164.6123.520.00
1,619.521,619.523,091.90303.8530.000.00
3,091.913,091.914,122.54745.5632.000.00
4,122.554,122.5512,367.621,075.3734.000.00
12,367.6312,367.63En adelante3,878.6935.000.00

Tablas y tarifas retención semanal

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01171.780.001.92
171.791,458.033.296.40
1,458.042,562.3585.6110.88
2,562.362,978.64205.8016.00
2,978.653,566.22272.3717.92
3,566.237,192.64377.6521.36
7,192.6511,336.571,152.2723.52
11,336.5821,643.302,126.9530.00
21,643.3128,857.785,218.9232.00
28,857.7986,573.347,527.5934.00
86,573.35En adelante27,150.8335.00

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones semanales

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 aplicable a la tarifa de las retenciones semanales

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01171.780.001.9293.73
171.79171.79407.333.296.4093.73
171.79407.34610.963.296.4093.66
171.79610.97799.683.296.4093.66
171.79799.69814.663.296.4090.44
171.79814.671,023.753.296.4088.06
171.791,023.761,086.193.296.4081.55
171.791,086.201,228.573.296.4074.83
171.791,228.581,433.323.296.4067.83
171.791,433.331,458.033.2910.8867.83
1,458.041,458.041,638.0785.6110.8858.38
1,458.041,638.081,699.8885.6110.8850.12
1,458.041,699.892,562.3585.6110.880.00
2,562.362,562.362,978.64205.8016.000.00
2,978.652,978.653,566.22272.3717.920.00
3,566.233,566.237,192.64377.6521.360.00
7,192.657,192.6511,336.571,152.2723.520.00
11,336.5811,336.5821,643.302,126.9530.000.00
21,643.3121,643.3128,857.785,218.9232.000.00
28,857.7928,857.7986,573.347,527.5934.000.00
86,573.3586,573.35en adelante27,150.8335.000.00

Tablas y tarifas retención quincenal

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01368.100.001.92
368.113,124.3507.056.40
3,124.365,490.75183.4510.88
5,490.766,382.80441.0016.00
6,382.817,641.90583.6517.92
7,641.9115,412.80809.2521.36
15,412.8124,292.652,469.1523.52
24,292.6646,378.504,557.7530.00
46,378.5161,838.1011,183.4032.00
61,838.11185,514.3016,130.5534.00
185,514.31En adelante58,180.3535.00

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones quincenales

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 aplicable a la tarifa de las retenciones quincenales

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo quincenal
$$$$%$
0.010.01368.100.001.92200.85
368.11368.11872.8507.056.40200.85
368.11872.861,309.2007.056.40200.70
368.111,309.211,713.6007.056.40200.70
368.111,713.611,745.7007.056.40193.80
368.111,745.712,193.7507.056.40188.70
368.112,193.762,327.5507.056.40174.75
368.112,327.562,632.6507.056.40160.35
368.112,632.663,071.4007.056.40145.35
368.113,071.413,124.3507.056.40125.10
3,124.363,124.363,510.15183.4510.88125.10
3,124.363,510.163,642.60183.4510.88107.40
3,124.363,642.615,490.75183.4510.880.00
5,490.765,490.766,382.80441.0016.000.00
6,382.816,382.817,641.90583.6517.920.00
7,641.917,641.9115,412.80809.2521.360.00
15,412.8115,412.8124,292.652,469.1523.520.00
24,292.6624,292.6646,378.504,557.7530.000.00
46,378.5146,378.5161,838.1011,183.4032.000.00
61,838.1161,838.11185,514.3016,130.5534.000.00
185,514.31185,514.31En adelante58,180.3535.000.00

Tablas y tarifas retención mensual

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones mensuales

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 aplicable a la tarifa de las retenciones mensuales

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo mensual
$$$$%$
0.010.01746.040.001.92407.02
746.05746.051,768.9614.326.40407.02
746.051,768.972,653.3814.326.40406.83
746.052,653.393,472.8414.326.40406.62
746.053,472.853,537.8714.326.40392.77
746.053,537.884,446.1514.326.40382.46
746.054,446.164,717.1814.326.40354.23
746.054,717.195,335.4214.326.40324.87
746.055,335.436,224.6714.326.40294.63
746.056,224.686,332.0514.326.40253.54
6,332.066,332.067,113.90371.8310.88253.54
6,332.067,113.917,382.33371.8310.88217.61
6,332.067,382.3411,128.01371.8310.880.00
11,128.0211,128.0212,935.82893.6316.000.00
12,935.8312,935.8315,487.711,182.8817.920.00
15,487.7215,487.7231,236.491,640.1821.360.00
31,236.5031,236.5049,233.005,004.1223.520.00
49,233.0149,233.0193,993.909,236.8930.000.00
93,993.9193,993.91125,325.2022,665.1732.000.00
125,325.21125,325.21375,975.6132,691.1834.000.00
375,975.62375,975.62En adelante117,912.3135.000.00

Tablas de ISR para actividades empresariales y profesionales 2023

Tarifa de ISR mensuales a utilizar durante 2023 por personas físicas que realizan actividades empresariales y honorarios

Tarifas ISR enero

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

Tarifas ISR febrero

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.011,492.080.001.92
1,492.0912,664.1028.646.40
12,664.1122,256.02743.6610.88
22,256.0325,871.641,787.2616.00
25,871.6530,975.422,365.7617.92
30,975.4362,472.983,280.3621.36
62,472.9998,466.0010,008.2423.52
98,466.01187,987.8018,473.7830.00
187,987.81250,650.4045,330.3432.00
250,650.41751,951.2265,382.3634.00
751,951.23En adelante235,824.6435.00

Tarifas ISR marzo

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.012,238.120.001.92
2,238.1318,996.1542.966.40
18,996.1633,384.031,115.4910.88
33,384.0438,807.462,680.8916.00
38,807.4746,463.133,548.6417.92
46,463.1493,709.474,920.5421.36
93,709.48147,699.0015,012.3623.52
147,699.01281,981.7027,710.6730.00
281,981.71375,975.6067,995.5132.00
375,975.611,127,926.8398,073.5434.00
1,127,926.84En adelante353,736.9635.00

Tarifas ISR abril

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.012,984.160.001.92
2,984.1725,328.2057.286.40
25,328.2144,512.041,487.3210.88
44,512.0551,743.283,574.5216.00
51,743.2961,950.844,731.5217.92
61,950.85124,945.966,560.7221.36
124,945.97196,932.0020,016.4823.52
196,932.01375,975.6036,947.5630.00
375,975.61501,300.8090,660.6832.00
501,300.811,503,902.44130,764.7234.00
1,503,902.45En adelante471,649.2835.00

Tarifas ISR mayo

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.013,730.200.001.92
3,730.2131,660.2571.606.40
31,660.2655,640.051,859.1510.88
55,640.0664,679.104,468.1516.00
64,679.1177,438.555,914.4017.92
77,438.56156,182.458,200.9021.36
156,182.46246,165.0025,020.6023.52
246,165.01469,969.5046,184.4530.00
469,969.51626,626.00113,325.8532.00
626,626.011,879,878.05163,455.9034.00
1,879,878.06En adelante589,561.6035.00

Tarifas ISR junio

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.014,476.240.001.92
4,476.2537,992.3085.926.40
37,992.3166,768.062,230.9810.88
66,768.0777,614.925,361.7816.00
77,614.9392,926.267,097.2817.92
92,926.27187,418.949,841.0821.36
187,418.95295,398.0030,024.7223.52
295,398.01563,963.4055,421.3430.00
563,963.41751,951.20135,991.0232.00
751,951.212,255,853.66196,147.0834.00
2,255,853.67En adelante707,473.9235.00

Tarifas ISR julio

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.015,222.280.001.92
5,222.2944,324.35100.246.40
44,324.3677,896.072,602.8110.88
77,896.0890,550.746,255.4116.00
90,550.75108,413.978,280.1617.92
108,413.98218,655.4311,481.2621.36
218,655.44344,631.0035,028.8423.52
344,631.01657,957.3064,658.2330.00
657,957.31877,276.40158,656.1932.00
877,276.412,631,829.27228,838.2634.00
2,631,829.28En adelante825,386.2435.00

Tarifas ISR agosto

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.015,968.320.001.92
5,968.3350,656.40114.566.40
50,656.4189,024.082,974.6410.88
89,024.09103,486.567,149.0416.00
103,486.57123,901.689,463.0417.92
123,901.69249,891.9213,121.4421.36
249,891.93393,864.0040,032.9623.52
393,864.01751,951.2073,895.1230.00
751,951.211,002,601.60181,321.3632.00
1,002,601.613,307,804.88261,529.4434.00
3,307,804.89En adelante943,298.5635.00

Tarifas ISR septiembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.016,714.360.001.92
6,714.3756,988.45128.886.40
56,988.46100,152.093,346.4710.88
100,152.10116,422.388,042.6716.00
116,422.39139,389.3910,645.9217.92
139,389.40281,128.4114,761.6221.36
281,128.42443,097.0045,037.0823.52
443,097.01845,945.1083,132.0130.00
845,945.111,127,926.80203,986.5332.00
1,127,926.813,383,780.49294,220.6234.00
3,383,780.50En adelante916,892.1035.00

Tarifas ISR octubre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.017,460.400.001.92
7,460.4163,320.50143.206.40
63,320.51111,280.103,718.3010.88
111,280.11129,358.208,936.3016.00
129,358.21154,877.1011,828.8017.92
154,877.11312,364.9016,401.8021.36
312,364.91492,330.0050,041.2023.52
492,330.01939,939.0092,368.9030.00
939,939.011,253,252.00226,651.7032.00
1,253,252.013,759,756.10326,911.8034.00
3,759,756.11En adelante1,179,123.2035.00

Tarifas ISR noviembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.018,206.440.001.92
8,206.4569,652.55157.226.40
69,652.56122,408.114,090.1310.88
122,408.12142,294.029,829.9316.00
142,294.03170,364.8113,011.6817.92
170,364.82343,601.3918,041.9821.36
343,601.40541,563.0055,045.3223.52
541,563.011,033,932.90101,605.7930.00
1,033,932.911,378,577.20249,316.8732.00
1,378,577.214,135,731.71359,602.9834.00
4,135,731.72En adelante1,297,035.5235.00

Tarifas ISR diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.018,952.490.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.47271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00

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