Tabla Semanal
Tarifa semanal correspondiente a 2013
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 114.24 | 0 | 1.92 |
114.25 | 969.5 | 2.17 | 6.4 |
969.51 | 1,703.80 | 56.91 | 10.88 |
1,703.81 | 1,980.58 | 136.85 | 16 |
1,980.59 | 2,371.32 | 181.09 | 17.92 |
2,371.33 | 4,782.61 | 251.16 | 21.36 |
4,782.62 | 7,538.09 | 766.15 | 23.52 |
7,538.10 | En adelante | 1,414.28 | 30 |
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo semanal |
$ | $ | $ |
0.01 | 407.33 | 93.73 |
407.34 | 610.96 | 93.66 |
610.97 | 799.68 | 93.66 |
799.69 | 814.66 | 90.44 |
814.67 | 1,023.75 | 88.06 |
1,023.76 | 1,086.19 | 81.55 |
1,086.20 | 1,228.57 | 74.83 |
1,228.58 | 1,433.32 | 67.83 |
1,433.33 | 1,638.07 | 58.38 |
1,638.08 | 1,699.88 | 50.12 |
1,699.89 | En adelante | 0 |
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 1 | Subsidio para el empleo semanal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 114.24 | 0 | 1.92 | 93.73 |
114.25 | 114.25 | 407.33 | 2.17 | 6.4 | 93.73 |
114.25 | 407.34 | 610.96 | 2.17 | 6.4 | 93.66 |
114.25 | 610.97 | 799.68 | 2.17 | 6.4 | 93.66 |
114.25 | 799.69 | 814.66 | 2.17 | 6.4 | 90.44 |
114.25 | 814.67 | 969.5 | 2.17 | 6.4 | 88.06 |
969.51 | 969.51 | 1,023.75 | 56.91 | 10.88 | 88.06 |
969.51 | 1,023.76 | 1,086.19 | 56.91 | 10.88 | 81.55 |
969.51 | 1,086.20 | 1,228.57 | 56.91 | 10.88 | 74.83 |
969.51 | 1,228.58 | 1,433.32 | 56.91 | 10.88 | 67.83 |
969.51 | 1,433.33 | 1,638.07 | 56.91 | 10.88 | 58.38 |
969.51 | 1,638.08 | 1,699.88 | 56.91 | 10.88 | 50.12 |
969.51 | 1,699.89 | 1,703.80 | 56.91 | 10.88 | 0 |
1,703.81 | 1,703.81 | 1,980.58 | 136.85 | 16 | 0 |
1,980.59 | 1,980.59 | 2,371.32 | 181.09 | 17.92 | 0 |
2,371.33 | 2,371.33 | 4,782.61 | 251.16 | 21.36 | 0 |
4,782.62 | 4,782.62 | 7,538.09 | 766.15 | 23.52 | 0 |
7,538.10 | 7,538.10 | En adelante | 1,414.28 | 30 | 0 |
Tabla Quincenal
Tarifa quincenal, correspondiente a 2013
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 244.8 | 0 | 1.92 |
244.81 | 2,077.50 | 4.65 | 6.4 |
2,077.51 | 3,651.00 | 121.95 | 10.88 |
3,651.01 | 4,244.10 | 293.25 | 16 |
4,244.11 | 5,081.40 | 388.05 | 17.92 |
5,081.41 | 10,248.45 | 538.2 | 21.36 |
10,248.46 | 16,153.05 | 1,641.75 | 23.52 |
16,153.06 | En adelante | 3,030.60 | 30 |
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo quincenal |
$ | $ | $ |
0.01 | 872.85 | 200.85 |
872.86 | 1,309.20 | 200.7 |
1,309.21 | 1,713.60 | 200.7 |
1,713.61 | 1,745.70 | 193.8 |
1,745.71 | 2,193.75 | 188.7 |
2,193.76 | 2,327.55 | 174.75 |
2,327.56 | 2,632.65 | 160.35 |
2,632.66 | 3,071.40 | 145.35 |
3,071.41 | 3,510.15 | 125.1 |
3,510.16 | 3,642.60 | 107.4 |
3,642.61 | En adelante | 0 |
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 1 | Subsidio para el empleo quincenal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 244.8 | 0 | 1.92 | 200.85 |
244.81 | 244.81 | 872.85 | 4.65 | 6.4 | 200.85 |
244.81 | 872.86 | 1,309.20 | 4.65 | 6.4 | 200.7 |
244.81 | 1,309.21 | 1,713.60 | 4.65 | 6.4 | 200.7 |
244.81 | 1,713.61 | 1,745.70 | 4.65 | 6.4 | 193.8 |
244.81 | 1,745.71 | 2,077.50 | 4.65 | 6.4 | 188.7 |
2,077.51 | 2,077.51 | 2,193.75 | 121.95 | 10.88 | 188.7 |
2,077.51 | 2,193.76 | 2,327.55 | 121.95 | 10.88 | 174.75 |
2,077.51 | 2,327.56 | 2,632.65 | 121.95 | 10.88 | 160.35 |
2,077.51 | 2,632.66 | 3,071.40 | 121.95 | 10.88 | 145.35 |
2,077.51 | 3,071.41 | 3,510.15 | 121.95 | 10.88 | 125.1 |
2,077.51 | 3,510.16 | 3,642.60 | 121.95 | 10.88 | 107.4 |
2,077.51 | 3,642.61 | 3,651.00 | 121.95 | 10.88 | 0 |
3,651.01 | 3,651.01 | 4,244.10 | 293.25 | 16 | 0 |
4,244.11 | 4,244.11 | 5,081.40 | 388.05 | 17.92 | 0 |
5,081.41 | 5,081.41 | 10,248.45 | 538.2 | 21.36 | 0 |
10,248.46 | 10,248.46 | 16,153.05 | 1,641.75 | 23.52 | 0 |
16,153.06 | 16,153.06 | En adelante | 3,030.60 | 30 | 0 |
Tabla Mensual
Tarifa mensual correspondiente a 2013
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 496.07 | 0 | 1.92 |
496.08 | 4,210.41 | 9.52 | 6.4 |
4,210.42 | 7,399.42 | 247.23 | 10.88 |
7,399.43 | 8,601.50 | 594.24 | 16 |
8,601.51 | 10,298.35 | 786.55 | 17.92 |
10,298.36 | 20,770.29 | 1,090.62 | 21.36 |
20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
32,736.84 | En adelante | 6,141.95 | 30 |
Tabla del subsidio para el empleo
Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo mensual |
$ | $ | $ |
0.01 | 1,768.96 | 407.02 |
1,768.97 | 2,653.38 | 406.83 |
2,653.39 | 3,472.84 | 406.62 |
3,472.85 | 3,537.87 | 392.77 |
3,537.88 | 4,446.15 | 382.46 |
4,446.16 | 4,717.18 | 354.23 |
4,717.19 | 5,335.42 | 324.87 |
5,335.43 | 6,224.67 | 294.63 |
6,224.68 | 7,113.90 | 253.54 |
7,113.91 | 7,382.33 | 217.61 |
7,382.34 | En adelante | 0 |
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 1 | Subsidio para el empleo mensual |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 496.07 | 0 | 1.92 | 407.02 |
496.08 | 496.08 | 1,768.96 | 9.52 | 6.4 | 407.02 |
496.08 | 1,768.97 | 2,653.38 | 9.52 | 6.4 | 406.83 |
496.08 | 2,653.39 | 3,472.84 | 9.52 | 6.4 | 406.62 |
496.08 | 3,472.85 | 3,537.87 | 9.52 | 6.4 | 392.77 |
496.08 | 3,537.88 | 4,210.41 | 9.52 | 6.4 | 382.46 |
4,210.42 | 4,210.42 | 4,446.15 | 247.23 | 10.88 | 382.46 |
4,210.42 | 4,446.16 | 4,717.18 | 247.23 | 10.88 | 354.23 |
4,210.42 | 4,717.19 | 5,335.42 | 247.23 | 10.88 | 324.87 |
4,210.42 | 5,335.43 | 6,224.67 | 247.23 | 10.88 | 294.63 |
4,210.42 | 6,224.68 | 7,113.90 | 247.23 | 10.88 | 253.54 |
4,210.42 | 7,113.91 | 7,382.33 | 247.23 | 10.88 | 217.61 |
4,210.42 | 7,382.34 | 7,399.42 | 247.23 | 10.88 | 0 |
7,399.43 | 7,399.43 | 8,601.50 | 594.24 | 16 | 0 |
8,601.51 | 8,601.51 | 10,298.35 | 786.55 | 17.92 | 0 |
10,298.36 | 10,298.36 | 20,770.29 | 1,090.62 | 21.36 | 0 |
20,770.30 | 20,770.30 | 32,736.83 | 3,327.42 | 23.52 | 0 |
32,736.84 | 32,736.84 | En adelante | 6,141.95 | 30 | 0 |
Actividades Empresariales y Profesionales
Actividades Empresariales y Profesionales
Tabla ISR enero
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 496.07 | 0 | 1.92 |
496.08 | 4,210.41 | 9.52 | 6.4 |
4,210.42 | 7,399.42 | 247.23 | 10.88 |
7,399.43 | 8,601.50 | 594.24 | 16 |
8,601.51 | 10,298.35 | 786.55 | 17.92 |
10,298.36 | 20,770.29 | 1,090.62 | 21.36 |
20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
32,736.84 | En adelante | 6,141.95 | 30 |
Tabla ISR febrero
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 992.14 | 0 | 1.92 |
992.15 | 8,420.82 | 19.04 | 6.4 |
8,420.83 | 14,798.84 | 494.46 | 10.88 |
14,798.85 | 17,203.00 | 1,188.48 | 16 |
17,203.01 | 20,596.70 | 1,573.10 | 17.92 |
20,596.71 | 41,540.58 | 2,181.24 | 21.36 |
41,540.59 | 65,473.66 | 6,654.84 | 23.52 |
65,473.67 | En adelante | 12,283.90 | 30 |
Tabla ISR marzo
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 1,488.21 | 0 | 1.92 |
1,488.22 | 12,631.23 | 28.56 | 6.4 |
12,631.24 | 22,198.26 | 741.69 | 10.88 |
22,198.27 | 25,804.50 | 1,782.72 | 16 |
25,804.51 | 30,895.05 | 2,359.65 | 17.92 |
30,895.06 | 62,310.87 | 3,271.86 | 21.36 |
62,310.88 | 98,210.49 | 9,982.26 | 23.52 |
98,210.50 | En adelante | 18,425.85 | 30 |
Tabla ISR abril
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 1,984.28 | 0 | 1.92 |
1,984.29 | 16,841.64 | 38.08 | 6.4 |
16,841.65 | 29,597.68 | 988.92 | 10.88 |
29,597.69 | 34,406.00 | 2,376.96 | 16 |
34,406.01 | 41,193.40 | 3,146.20 | 17.92 |
41,193.41 | 83,081.16 | 4,362.48 | 21.36 |
83,081.17 | 130,947.32 | 13,309.68 | 23.52 |
130,947.33 | En adelante | 24,567.80 | 30 |
Tabla ISR mayo
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 2,480.35 | 0 | 1.92 |
2,480.36 | 21,052.05 | 47.6 | 6.4 |
21,052.06 | 36,997.10 | 1,236.15 | 10.88 |
36,997.11 | 43,007.50 | 2,971.20 | 16 |
43,007.51 | 51,491.75 | 3,932.75 | 17.92 |
51,491.76 | 103,851.45 | 5,453.10 | 21.36 |
103,851.46 | 163,684.15 | 16,637.10 | 23.52 |
163,684.16 | En adelante | 30,709.75 | 30 |
Tabla ISR junio
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 2,976.42 | 0 | 1.92 |
2,976.43 | 25,262.46 | 57.12 | 6.4 |
25,262.47 | 44,396.52 | 1,483.38 | 10.88 |
44,396.53 | 51,609.00 | 3,565.44 | 16 |
51,609.01 | 61,790.10 | 4,719.30 | 17.92 |
61,790.11 | 124,621.74 | 6,543.72 | 21.36 |
124,621.75 | 196,420.98 | 19,964.52 | 23.52 |
196,420.99 | En adelante | 36,851.70 | 30 |
Tabla ISR julio
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 3,472.49 | 0 | 1.92 |
3,472.50 | 29,472.87 | 66.64 | 6.4 |
29,472.88 | 51,795.94 | 1,730.61 | 10.88 |
51,795.95 | 60,210.50 | 4,159.68 | 16 |
60,210.51 | 72,088.45 | 5,505.85 | 17.92 |
72,088.46 | 145,392.03 | 7,634.34 | 21.36 |
145,392.04 | 229,157.81 | 23,291.94 | 23.52 |
229,157.82 | En adelante | 42,993.65 | 30 |
Tabla ISR agosto
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 3,968.56 | 0 | 1.92 |
3,968.57 | 33,683.28 | 76.16 | 6.4 |
33,683.29 | 59,195.36 | 1,977.84 | 10.88 |
59,195.37 | 68,812.00 | 4,753.92 | 16 |
68,812.01 | 82,386.80 | 6,292.40 | 17.92 |
82,386.81 | 166,162.32 | 8,724.96 | 21.36 |
166,162.33 | 261,894.64 | 26,619.36 | 23.52 |
261,894.65 | En adelante | 49,135.60 | 30 |
Tabla ISR septiembre
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 4,464.63 | 0 | 1.92 |
4,464.64 | 37,893.69 | 85.68 | 6.4 |
37,893.70 | 66,594.78 | 2,225.07 | 10.88 |
66,594.79 | 77,413.50 | 5,348.16 | 16 |
77,413.51 | 92,685.15 | 7,078.95 | 17.92 |
92,685.16 | 186,932.61 | 9,815.58 | 21.36 |
186,932.62 | 294,631.47 | 29,946.78 | 23.52 |
294,631.48 | En adelante | 55,277.55 | 30 |
Tabla ISR octubre
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 4,960.70 | 0 | 1.92 |
4,960.71 | 42,104.10 | 95.2 | 6.4 |
42,104.11 | 73,994.20 | 2,472.30 | 10.88 |
73,994.21 | 86,015.00 | 5,942.40 | 16 |
86,015.01 | 102,983.50 | 7,865.50 | 17.92 |
102,983.51 | 207,702.90 | 10,906.20 | 21.36 |
207,702.91 | 327,368.30 | 33,274.20 | 23.52 |
327,368.31 | En adelante | 61,419.50 | 30 |
Tabla ISR noviembre
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 5,456.77 | 0 | 1.92 |
5,456.78 | 46,314.51 | 104.72 | 6.4 |
46,314.52 | 81,393.62 | 2,719.53 | 10.88 |
81,393.63 | 94,616.50 | 6,536.64 | 16 |
94,616.51 | 113,281.85 | 8,652.05 | 17.92 |
113,281.86 | 228,473.19 | 11,996.82 | 21.36 |
228,473.20 | 360,105.13 | 36,601.62 | 23.52 |
360,105.14 | En adelante | 67,561.45 | 30 |
Tabla ISR diciembre
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | |
0.01 | 5,952.84 | 0 | 1.92 |
5,952.85 | 50,524.92 | 114.24 | 6.4 |
50,524.93 | 88,793.04 | 2,966.76 | 10.88 |
88,793.05 | 103,218.00 | 7,130.88 | 16 |
103,218.01 | 123,580.20 | 9,438.60 | 17.92 |
123,580.21 | 249,243.48 | 13,087.44 | 21.36 |
249,243.49 | 392,841.96 | 39,929.04 | 23.52 |
392,841.97 | En adelante | 73,703.40 | 30 |
Tabla ISR Arrendamiento
Pagos provisionales mensuales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 496.07 | 0 | 1.92 |
496.08 | 4,210.41 | 9.52 | 6.4 |
4,210.42 | 7,399.42 | 247.23 | 10.88 |
7,399.43 | 8,601.50 | 594.24 | 16 |
8,601.51 | 10,298.35 | 786.55 | 17.92 |
10,298.36 | 20,770.29 | 1,090.62 | 21.36 |
20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
32,736.84 | En adelante | 6,141.95 | 30 |
Tabla ISR 2013 anual
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 5,952.84 | 0 | 1.92 |
5,952.85 | 50,524.92 | 114.24 | 6.4 |
50,524.93 | 88,793.04 | 2,966.76 | 10.88 |
88,793.05 | 103,218.00 | 7,130.88 | 16 |
103,218.01 | 123,580.20 | 9,438.60 | 17.92 |
123,580.21 | 249,243.48 | 13,087.44 | 21.36 |
249,243.49 | 392,841.96 | 39,929.04 | 23.52 |
392,841.97 | En adelante | 73,703.40 | 30 |