Tablas para calculo de ISR 2015 sueldos y salarios
Tabla Semanal
Tarifa semanal de ISR a utilizar por los patrones en 2015 (DOF del 5 de enero de 2015)
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 |
14,391.44 |
1,414.28 |
30 |
14,391.45 |
19,188.61 |
3,470.25 |
32 |
19,188.62 |
57,565.76 |
5,005.35 |
34 |
57,565.77 |
En adelante |
18,053.63 |
35 |
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 |
14,391.44 |
1,414.28 |
30 |
0 |
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32 |
0 |
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34 |
0 |
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35 |
0 |
Tabla Quincenal
Tarifa quincenal de ISR a utilizar por los patrones en 2015
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 |
30,838.80 |
3,030.60 |
30 |
30,838.81 |
41,118.45 |
7,436.25 |
32 |
41,118.46 |
123,355.20 |
10,725.75 |
34 |
123,355.21 |
En adelante |
38,686.35 |
35 |
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 |
30,838.80 |
3,030.60 |
30 |
0 |
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32 |
0 |
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34 |
0 |
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35 |
0 |
Tabla Mensual
Tarifa mensual correspondiente a 2015
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 |
247.24 |
10.88 |
7,399.43 |
8,601.50 |
594.21 |
16 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
32,736.84 |
62,500.00 |
6,141.95 |
30 |
62,500.01 |
83,333.33 |
15,070.90 |
32 |
83,333.34 |
250,000.00 |
21,737.57 |
34 |
250,000.01 |
En adelante |
78,404.23 |
35 |
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 |
247.24 |
10.88 |
382.46 |
4,210.42 |
4,446.16 |
4,717.18 |
247.24 |
10.88 |
354.23 |
4,210.42 |
4,717.19 |
5,335.42 |
247.24 |
10.88 |
324.87 |
4,210.42 |
5,335.43 |
6,224.67 |
247.24 |
10.88 |
294.63 |
4,210.42 |
6,224.68 |
7,113.90 |
247.24 |
10.88 |
253.54 |
4,210.42 |
7,113.91 |
7,382.33 |
247.24 |
10.88 |
217.61 |
4,210.42 |
7,382.34 |
7,399.42 |
247.24 |
10.88 |
0 |
7,399.43 |
7,399.43 |
8,601.50 |
594.21 |
16 |
0 |
8,601.51 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
0 |
10,298.36 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
0 |
20,770.30 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
0 |
32,736.84 |
32,736.84 |
62,500.00 |
6,141.95 |
30 |
0 |
62,500.01 |
62,500.01 |
83,333.33 |
15,070.90 |
32 |
0 |
83,333.34 |
83,333.34 |
250,000.00 |
21,737.57 |
34 |
0 |
250,000.01 |
250,000.01 |
En adelante |
78,404.23 |
35 |
0 |
Actividades Empresariales y Profesionales
Tarifa ISR de cada mes del año a utilizar por personas físicas que realizan actividades empresariales y honorarios (DOF del 5 de enero de 2015)
Tabla ISR enero 2015
Tarifa ISR de enero a utilizar por personas físicas que realizan actividades empresariales y honorarios
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 |
247.24 |
10.88 |
7,399.43 |
8,601.50 |
594.21 |
16 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
32,736.84 |
62,500.00 |
6,141.95 |
30 |
62,500.01 |
83,333.33 |
15,070.90 |
32 |
83,333.34 |
250,000.00 |
21,737.57 |
34 |
250,000.01 |
En adelante |
78,404.23 |
35 |
Tabla ISR febrero
Tarifa para el pago provisional de 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 |
494.48 |
10.88 |
14,798.85 |
17,203.00 |
1,188.42 |
16 |
17,203.01 |
20,596.70 |
1,573.08 |
17.92 |
20,596.71 |
41,540.58 |
2,181.22 |
21.36 |
41,540.59 |
65,473.66 |
6,654.84 |
23.52 |
65,473.67 |
125,000.00 |
12,283.90 |
30 |
125,000.01 |
166,666.66 |
30,141.80 |
32 |
166,666.67 |
500,000.00 |
43,475.14 |
34 |
500,000.01 |
En adelante |
156,808.46 |
35 |
Tabla ISR marzo
Tarifa para el pago provisional de 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 |
741.72 |
10.88 |
22,198.27 |
25,804.50 |
1,782.63 |
16 |
25,804.51 |
30,895.05 |
2,359.62 |
17.92 |
30,895.06 |
62,310.87 |
3,271.83 |
21.36 |
62,310.88 |
98,210.49 |
9,982.26 |
23.52 |
98,210.50 |
187,500.00 |
18,425.85 |
30 |
187,500.01 |
249,999.99 |
45,212.70 |
32 |
250,000.00 |
750,000.00 |
65,212.71 |
34 |
750,000.01 |
En adelante |
235,212.69 |
35 |
Tabla ISR abril
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
$ |
$ |
$ |
% |
0.01 |
1984.28 |
0 |
1.92 |
1,984.29 |
16,841.64 |
38.08 |
6.4 |
16,841.65 |
29,597.68 |
988.96 |
10.88 |
29,597.69 |
34,406.00 |
2,376.84 |
16 |
34,406.01 |
41,193.40 |
3,146.16 |
17.92 |
41,193.41 |
83,081.16 |
4,362.44 |
21.36 |
83,081.17 |
130,947.32 |
13,309.68 |
23.52 |
130,947.33 |
250,000.00 |
24,567.80 |
30 |
250,000.01 |
333,333.32 |
60,283.60 |
32 |
333,333.33 |
1,000,000.00 |
86,950.28 |
34 |
1,000,000.01 |
En adelante |
313,616.92 |
35 |
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 |
1,236.20 |
10.88 |
36,997.11 |
43,007.50 |
2,971.05 |
16 |
43,007.51 |
51,491.75 |
3,932.70 |
17.92 |
51,491.76 |
103,851.45 |
5,453.05 |
21.36 |
103,851.46 |
163,684.15 |
16,637.10 |
23.52 |
163,684.16 |
312,500.00 |
30,709.75 |
30 |
312,500.01 |
416,666.65 |
75,354.50 |
32 |
416,666.66 |
1,250,000.00 |
108,687.85 |
34 |
1,250,000.01 |
En adelante |
392,021.15 |
35 |
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 |
1,483.44 |
10.88 |
44,396.53 |
51,609.00 |
3,565.26 |
16 |
51,609.01 |
61,790.10 |
4,719.24 |
17.92 |
61,790.11 |
124,621.74 |
6,543.66 |
21.36 |
124,621.75 |
196,420.98 |
19,964.52 |
23.52 |
196,420.99 |
375,000.00 |
36,851.70 |
30 |
375,000.01 |
499,999.98 |
90,425.40 |
32 |
499,999.99 |
1,500,000.00 |
130,425.42 |
34 |
1,500,000.01 |
En adelante |
470,425.38 |
35 |
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 |
1,730.68 |
10.88 |
51,795.95 |
60,210.50 |
4,159.47 |
16 |
60,210.51 |
72,088.45 |
5,505.78 |
17.92 |
72,088.46 |
145,392.03 |
7,634.27 |
21.36 |
145,392.04 |
229,157.81 |
23,291.94 |
23.52 |
229,157.82 |
437,500.00 |
42,993.65 |
30 |
437,500.01 |
583,333.31 |
105,496.30 |
32 |
583,333.32 |
1,750,000.00 |
152,162.99 |
34 |
1,750,000.01 |
En adelante |
548,829.61 |
35 |
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 |
1,977.92 |
10.88 |
59,195.37 |
68,812.00 |
4,753.68 |
16 |
68,812.01 |
82,386.80 |
6,292.32 |
17.92 |
82,386.81 |
166,162.32 |
8,724.88 |
21.36 |
166,162.33 |
261,894.64 |
26,619.36 |
23.52 |
261,894.65 |
500,000.00 |
49,135.60 |
30 |
500,000.01 |
666,666.64 |
120,567.20 |
32 |
666,666.65 |
2,000,000.00 |
173,900.56 |
34 |
2,000,000.01 |
En adelante |
627,233.84 |
35 |
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 |
2,225.16 |
10.88 |
66,594.79 |
77,413.50 |
5,347.89 |
16 |
77,413.51 |
92,685.15 |
7,078.86 |
17.92 |
92,685.16 |
186,932.61 |
9,815.49 |
21.36 |
186,932.62 |
294,631.47 |
29,946.78 |
23.52 |
294,631.48 |
562,500.00 |
55,277.55 |
30 |
562,500.01 |
749,999.97 |
135,638.10 |
32 |
749,999.98 |
2,250,000.00 |
195,638.13 |
34 |
2,250,000.01 |
En adelante |
705,638.07 |
35 |
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 |
2,472.40 |
10.88 |
73,994.21 |
86,015.00 |
5,942.10 |
16 |
86,015.01 |
102,983.50 |
7,865.40 |
17.92 |
102,983.51 |
207,702.90 |
10,906.10 |
21.36 |
207,702.91 |
327,368.30 |
33,274.20 |
23.52 |
327,368.31 |
625,000.00 |
61,419.50 |
30 |
625,000.01 |
833,333.30 |
150,709.00 |
32 |
833,333.31 |
2,500,000.00 |
217,375.70 |
34 |
2,500,000.01 |
En adelante |
784,042.30 |
35 |
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 |
2,719.64 |
10.88 |
81,393.63 |
94,616.50 |
6,536.31 |
16 |
94,616.51 |
113,281.85 |
8,651.94 |
17.92 |
113,281.86 |
228,473.19 |
11,996.71 |
21.36 |
228,473.20 |
360,105.13 |
36,601.62 |
23.52 |
360,105.14 |
687,500.00 |
67,561.45 |
30 |
687,500.01 |
916,666.63 |
165,779.90 |
32 |
916,666.64 |
2,750,000.00 |
239,113.27 |
34 |
2,750,000.01 |
En adelante |
862,446.53 |
35 |
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 |
114.29 |
6.4 |
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
88,793.05 |
103,218.00 |
7,130.48 |
16 |
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
392,841.97 |
750,000.00 |
73,703.41 |
30 |
750,000.01 |
1,000,000.00 |
180,850.82 |
32 |
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34 |
3,000,000.01 |
En adelante |
940,850.81 |
35 |
Tablas para pagos de ISR por arrendamiento
Tarifa para pagos de ISR por arrendamiento 2015
Para pagos mensuales correspondientes a 2015
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 |
247.24 |
10.88 |
7,399.43 |
8,601.50 |
594.21 |
16 |
8,601.51 |
10,298.35 |
786.54 |
17.92 |
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
32,736.84 |
62,500.00 |
6,141.95 |
30 |
62,500.01 |
83,333.33 |
15,070.90 |
32 |
83,333.34 |
250,000.00 |
21,737.57 |
34 |
250,000.01 |
En adelante |
78,404.23 |
35 |
Para pagos trimestrales
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 |
741.72 |
10.88 |
22,198.27 |
25,804.50 |
1,782.63 |
16 |
25,804.51 |
30,895.05 |
2,359.62 |
17.92 |
30,895.06 |
62,310.87 |
3,271.83 |
21.36 |
62,310.88 |
98,210.49 |
9,982.26 |
23.52 |
98,210.50 |
187,500.00 |
18,425.85 |
30 |
187,500.01 |
249,999.99 |
45,212.70 |
32 |
250,000.00 |
750,000.00 |
65,212.71 |
34 |
750,000.01 |
En adelante |
235,212.69 |
35 |
Tabla de ISR anual 2015
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2015
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 |
114.29 |
6.4 |
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
88,793.05 |
103,218.00 |
7,130.48 |
16 |
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
392,841.97 |
750,000.00 |
73,703.41 |
30 |
750,000.01 |
1,000,000.00 |
180,850.82 |
32 |
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34 |
3,000,000.01 |
En adelante |
940,850.81 |
35 |
Consultar mas Tablas y tarifas ISR