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 inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 21.20 | 0.00 | 1.92 |
21.21 | 179.96 | 0.41 | 6.40 |
179.97 | 316.27 | 10.57 | 10.88 |
316.28 | 367.65 | 25.40 | 16.00 |
367.66 | 440.18 | 33.62 | 17.92 |
440.19 | 887.78 | 46.62 | 21.36 |
887.79 | 1,399.26 | 142.22 | 23.52 |
1,399.27 | 2,671.42 | 262.52 | 30.00 |
2,671.43 | 3,561.90 | 644.17 | 32.00 |
3,561.91 | 10,685.69 | 929.12 | 34.00 |
10,685.70 | En adelante | 3,351.21 | 35.00 |
2.- Retenciones semanales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
| | | el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 148.40 | 0.00 | 1.92 |
148.41 | 1,259.72 | 2.87 | 6.40 |
1,259.73 | 2,213.89 | 73.99 | 10.88 |
2,213.90 | 2,573.55 | 177.80 | 16.00 |
2,573.56 | 3,081.26 | 235.34 | 17.92 |
3,081.27 | 6,214.46 | 326.34 | 21.36 |
6,214.47 | 9,794.82 | 995.54 | 23.52 |
9,794.83 | 18,699.94 | 1,837.64 | 30.00 |
18,699.95 | 24,933.30 | 4,509.19 | 32.00 |
24,933.31 | 74,799.83 | 6,503.84 | 34.00 |
74,799.84 | En adelante | 23,458.47 | 35.00 |
3.- Retenciones decenales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
| | | el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 212.00 | 0.00 | 1.92 |
212.01 | 1,799.60 | 4.10 | 6.40 |
1,799.61 | 3,162.70 | 105.70 | 10.88 |
3,162.71 | 3,676.50 | 254.00 | 16.00 |
3,676.51 | 4,401.80 | 336.20 | 17.92 |
4,401.81 | 8,877.80 | 466.20 | 21.36 |
8,877.81 | 13,992.60 | 1,422.20 | 23.52 |
13,992.61 | 26,714.20 | 2,625.20 | 30.00 |
26,714.21 | 35,619.00 | 6,441.70 | 32.00 |
35,619.01 | 106,856.90 | 9,291.20 | 34.00 |
106,856.91 | En adelante | 33,512.10 | 35.00 |
4.- Pagos quincenales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
| | | el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 318.00 | 0.00 | 1.92 |
318.01 | 2,699.40 | 6.15 | 6.40 |
2,699.41 | 4,744.05 | 158.55 | 10.88 |
4,744.06 | 5,514.75 | 381.00 | 16.00 |
5,514.76 | 6,602.70 | 504.30 | 17.92 |
6,602.71 | 13,316.70 | 699.30 | 21.36 |
13,316.71 | 20,988.90 | 2,133.30 | 23.52 |
20,988.91 | 40,071.30 | 3,937.80 | 30.00 |
40,071.31 | 53,428.50 | 9,662.55 | 32.00 |
53,428.51 | 160,285.35 | 13,936.80 | 34.00 |
160,285.36 | En adelante | 50,268.15 | 35.00 |
5.- Pagos mensuales
Tarifa del Impuesto Sobre la Renta |
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 644.58 | 0.00 | 1.92 |
644.59 | 5,470.92 | 12.38 | 6.40 |
5,470.93 | 9,614.66 | 321.26 | 10.88 |
9,614.67 | 11,176.62 | 772.10 | 16.00 |
11,176.63 | 13,381.47 | 1,022.01 | 17.92 |
13,381.48 | 26,988.50 | 1,417.12 | 21.36 |
26,988.51 | 42,537.58 | 4,323.58 | 23.52 |
42,537.59 | 81,211.25 | 7,980.73 | 30.00 |
81,211.26 | 108,281.67 | 19,582.83 | 32.00 |
108,281.68 | 324,845.01 | 28,245.36 | 34.00 |
324,845.02 | En adelante | 101,876.90 | 35.00 |
6.- Tabla ISR 2021: Anual
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,735.00 | 0.00 | 1.92 |
7,735.01 | 65,651.07 | 148.51 | 6.40 |
65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
115,375.91 | 134,119.41 | 9,265.20 | 16.00 |
134,119.42 | 160,577.65 | 12,264.16 | 17.92 |
160,577.66 | 323,862.00 | 17,005.47 | 21.36 |
323,862.01 | 510,451.00 | 51,883.01 | 23.52 |
510,451.01 | 974,535.03 | 95,768.74 | 30.00 |
974,535.04 | 1,299,380.04 | 234,993.95 | 32.00 |
1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00 |
3,898,140.13 | En adelante | 1,222,522.76 | 35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tabla ISR 2021: Enero
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 644.58 | 0.00 | 1.92 |
644.59 | 5,470.92 | 12.38 | 6.40 |
5,470.93 | 9,614.66 | 321.26 | 10.88 |
9,614.67 | 11,176.62 | 772.10 | 16.00 |
11,176.63 | 13,381.47 | 1,022.01 | 17.92 |
13,381.48 | 26,988.50 | 1,417.12 | 21.36 |
26,988.51 | 42,537.58 | 4,323.58 | 23.52 |
42,537.59 | 81,211.25 | 7,980.73 | 30.00 |
81,211.26 | 108,281.67 | 19,582.83 | 32.00 |
108,281.68 | 324,845.01 | 28,245.36 | 34.00 |
324,845.02 | En adelante | 101,876.90 | 35.00 |
2.- Tabla ISR 2021: Febrero
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 1,289.16 | 0.00 | 1.92 |
1,289.17 | 10,941.84 | 24.76 | 6.40 |
10,941.85 | 19,229.32 | 642.52 | 10.88 |
19,229.33 | 22,353.24 | 1,544.20 | 16.00 |
22,353.25 | 26,762.94 | 2,044.02 | 17.92 |
26,762.95 | 53,977.00 | 2,834.24 | 21.36 |
53,977.01 | 85,075.16 | 8,647.16 | 23.52 |
85,075.17 | 162,422.50 | 15,961.46 | 30.00 |
162,422.51 | 216,563.34 | 39,165.66 | 32.00 |
216,563.35 | 649,690.02 | 56,490.72 | 34.00 |
649,690.03 | En adelante | 203,753.80 | 35.00 |
3.- Tabla ISR 2021: Marzo
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 1,933.74 | 0.00 | 1.92 |
1,933.75 | 16,412.76 | 37.14 | 6.40 |
16,412.77 | 28,843.98 | 963.78 | 10.88 |
28,843.99 | 33,529.86 | 2,316.30 | 16.00 |
33,529.87 | 40,144.41 | 3,066.03 | 17.92 |
40,144.42 | 80,965.50 | 4,251.36 | 21.36 |
80,965.51 | 127,612.74 | 12,970.74 | 23.52 |
127,612.75 | 243,633.75 | 23,942.19 | 30.00 |
243,633.76 | 324,845.01 | 58,748.49 | 32.00 |
324,845.02 | 974,535.03 | 84,736.08 | 34.00 |
974,535.04 | En adelante | 305,630.70 | 35.00 |
4.- Tabla ISR 2021: Abril
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 2,578.32 | 0.00 | 1.92 |
2,578.33 | 21,883.68 | 49.52 | 6.40 |
21,883.69 | 38,458.64 | 1,285.04 | 10.88 |
38,458.65 | 44,706.48 | 3,088.40 | 16.00 |
44,706.49 | 53,525.88 | 4,088.04 | 17.92 |
53,525.89 | 107,954.00 | 5,668.48 | 21.36 |
107,954.01 | 170,150.32 | 17,294.32 | 23.52 |
170,150.33 | 324,845.00 | 31,922.92 | 30.00 |
324,845.01 | 433,126.68 | 78,331.32 | 32.00 |
433,126.69 | 1,299,380.04 | 112,981.44 | 34.00 |
1,299,380.05 | En adelante | 407,507.60 | 35.00 |
5.- Tabla ISR 2021: Mayo
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 3,222.90 | 0.00 | 1.92 |
3,222.91 | 27,354.60 | 61.90 | 6.40 |
27,354.61 | 48,073.30 | 1,606.30 | 10.88 |
48,073.31 | 55,883.10 | 3,860.50 | 16.00 |
55,883.11 | 66,907.35 | 5,110.05 | 17.92 |
66,907.36 | 134,942.50 | 7,085.60 | 21.36 |
134,942.51 | 212,687.90 | 21,617.90 | 23.52 |
212,687.91 | 406,056.25 | 39,903.65 | 30.00 |
406,056.26 | 541,408.35 | 97,914.15 | 32.00 |
541,408.36 | 1,624,225.05 | 141,226.80 | 34.00 |
1,624,225.06 | En adelante | 509,384.50 | 35.00 |
6.- Tabla ISR 2021: Junio
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 3,867.48 | 0.00 | 1.92 |
3,867.49 | 32,825.52 | 74.28 | 6.40 |
32,825.53 | 57,687.96 | 1,927.56 | 10.88 |
57,687.97 | 67,059.72 | 4,632.60 | 16.00 |
67,059.73 | 80,288.82 | 6,132.06 | 17.92 |
80,288.83 | 161,931.00 | 8,502.72 | 21.36 |
161,931.01 | 255,225.48 | 25,941.48 | 23.52 |
255,225.49 | 487,267.50 | 47,884.38 | 30.00 |
487,267.51 | 649,690.02 | 117,496.98 | 32.00 |
649,690.03 | 1,949,070.06 | 169,472.16 | 34.00 |
1,949,070.07 | En adelante | 611,261.40 | 35.00 |
7.- Tabla ISR 2021: Julio
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 4,512.06 | 0.00 | 1.92 |
4,512.07 | 38,296.44 | 86.66 | 6.40 |
38,296.45 | 67,302.62 | 2,248.82 | 10.88 |
67,302.63 | 78,236.34 | 5,404.70 | 16.00 |
78,236.35 | 93,670.29 | 7,154.07 | 17.92 |
93,670.30 | 188,919.50 | 9,919.84 | 21.36 |
188,919.51 | 297,763.06 | 30,265.06 | 23.52 |
297,763.07 | 568,478.75 | 55,865.11 | 30.00 |
568,478.76 | 757,971.69 | 137,079.81 | 32.00 |
757,971.70 | 2,273,915.07 | 197,717.52 | 34.00 |
2,273,915.08 | En adelante | 713,138.30 | 35.00 |
8.- Tabla ISR 2021: Agosto
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 5,156.64 | 0.00 | 1.92 |
5,156.65 | 43,767.36 | 99.04 | 6.40 |
43,767.37 | 76,917.28 | 2,570.08 | 10.88 |
76,917.29 | 89,412.96 | 6,176.80 | 16.00 |
89,412.97 | 107,051.76 | 8,176.08 | 17.92 |
107,051.77 | 215,908.00 | 11,336.96 | 21.36 |
215,908.01 | 340,300.64 | 34,588.64 | 23.52 |
340,300.65 | 649,690.00 | 63,845.84 | 30.00 |
649,690.01 | 866,253.36 | 156,662.64 | 32.00 |
866,253.37 | 2,598,760.08 | 225,962.88 | 34.00 |
2,598,760.09 | En adelante | 815,015.20 | 35.00 |
9.- Tabla ISR 2021: Septiembre
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 5,801.22 | 0.00 | 1.92 |
5,801.23 | 49,238.28 | 111.42 | 6.40 |
49,238.29 | 86,531.94 | 2,891.34 | 10.88 |
86,531.95 | 100,589.58 | 6,948.90 | 16.00 |
100,589.59 | 120,433.23 | 9,198.09 | 17.92 |
120,433.24 | 242,896.50 | 12,754.08 | 21.36 |
242,896.51 | 382,838.22 | 38,912.22 | 23.52 |
382,838.23 | 730,901.25 | 71,826.57 | 30.00 |
730,901.26 | 974,535.03 | 176,245.47 | 32.00 |
974,535.04 | 2,923,605.09 | 254,208.24 | 34.00 |
2,923,605.10 | En adelante | 916,892.10 | 35.00 |
10.- Tabla ISR 2021: Octubre
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 6,445.80 | 0.00 | 1.92 |
6,445.81 | 54,709.20 | 123.80 | 6.40 |
54,709.21 | 96,146.60 | 3,212.60 | 10.88 |
96,146.61 | 111,766.20 | 7,721.00 | 16.00 |
111,766.21 | 133,814.70 | 10,220.10 | 17.92 |
133,814.71 | 269,885.00 | 14,171.20 | 21.36 |
269,885.01 | 425,375.80 | 43,235.80 | 23.52 |
425,375.81 | 812,112.50 | 79,807.30 | 30.00 |
812,112.51 | 1,082,816.70 | 195,828.30 | 32.00 |
1,082,816.71 | 3,248,450.10 | 282,453.60 | 34.00 |
3,248,450.11 | En adelante | 1,018,769.00 | 35.00 |
11.- Tabla ISR 2021: Noviembre
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,090.38 | 0.00 | 1.92 |
7,090.39 | 60,180.12 | 136.18 | 6.40 |
60,180.13 | 105,761.26 | 3,533.86 | 10.88 |
105,761.27 | 122,942.82 | 8,493.10 | 16.00 |
122,942.83 | 147,196.17 | 11,242.11 | 17.92 |
147,196.18 | 296,873.50 | 15,588.32 | 21.36 |
296,873.51 | 467,913.38 | 47,559.38 | 23.52 |
467,913.39 | 893,323.75 | 87,788.03 | 30.00 |
893,323.76 | 1,191,098.37 | 215,411.13 | 32.00 |
1,191,098.38 | 3,573,295.11 | 310,698.96 | 34.00 |
3,573,295.12 | En adelante | 1,120,645.90 | 35.00 |
12.- Tabla ISR 2021: Diciembre
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,735.00 | 0.00 | 1.92 |
7,735.01 | 65,651.07 | 148.51 | 6.40 |
65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
115,375.91 | 134,119.41 | 9,265.20 | 16.00 |
134,119.42 | 160,577.65 | 12,264.16 | 17.92 |
160,577.66 | 323,862.00 | 17,005.47 | 21.36 |
323,862.01 | 510,451.00 | 51,883.01 | 23.52 |
510,451.01 | 974,535.03 | 95,768.74 | 30.00 |
974,535.04 | 1,299,380.04 | 234,993.95 | 32.00 |
1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00 |
3,898,140.13 | En adelante | 1,222,522.76 | 35.00 |
III.- Tarifas bimestrales para los RIF 2021
1.- Enero-febrero
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 1,289.16 | 0.00 | 1.92 |
1,289.17 | 10,941.84 | 24.76 | 6.40 |
10,941.85 | 19,229.32 | 642.52 | 10.88 |
19,229.33 | 22,353.24 | 1,544.20 | 16.00 |
22,353.25 | 26,762.94 | 2,044.02 | 17.92 |
26,762.95 | 53,977.00 | 2,834.24 | 21.36 |
53,977.01 | 85,075.16 | 8,647.16 | 23.52 |
85,075.17 | 162,422.50 | 15,961.46 | 30.00 |
162,422.51 | 216,563.34 | 39,165.66 | 32.00 |
216,563.35 | 649,690.02 | 56,490.72 | 34.00 |
649,690.03 | En adelante | 203,753.80 | 35.00 |
2.- Marzo-abril 2021
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 2,578.32 | 0.00 | 1.92 |
2,578.33 | 21,883.68 | 49.52 | 6.40 |
21,883.69 | 38,458.64 | 1,285.04 | 10.88 |
38,458.65 | 44,706.48 | 3,088.40 | 16.00 |
44,706.49 | 53,525.88 | 4,088.04 | 17.92 |
53,525.89 | 107,954.00 | 5,668.48 | 21.36 |
107,954.01 | 170,150.32 | 17,294.32 | 23.52 |
170,150.33 | 324,845.00 | 31,922.92 | 30.00 |
324,845.01 | 433,126.68 | 78,331.32 | 32.00 |
433,126.69 | 1,299,380.04 | 112,981.44 | 34.00 |
1,299,380.05 | En adelante | 407,507.60 | 35.00 |
3.- Mayo-junio 2021
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 3,867.48 | 0.00 | 1.92 |
3,867.49 | 32,825.52 | 74.28 | 6.40 |
32,825.53 | 57,687.96 | 1,927.56 | 10.88 |
57,687.97 | 67,059.72 | 4,632.60 | 16.00 |
67,059.73 | 80,288.82 | 6,132.06 | 17.92 |
80,288.83 | 161,931.00 | 8,502.72 | 21.36 |
161,931.01 | 255,225.48 | 25,941.48 | 23.52 |
255,225.49 | 487,267.50 | 47,884.38 | 30.00 |
487,267.51 | 649,690.02 | 117,496.98 | 32.00 |
649,690.03 | 1,949,070.06 | 169,472.16 | 34.00 |
1,949,070.07 | En adelante | 611,261.40 | 35.00 |
4.- Julio-agosto 2021
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 5,156.64 | 0.00 | 1.92 |
5,156.65 | 43,767.36 | 99.04 | 6.40 |
43,767.37 | 76,917.28 | 2,570.08 | 10.88 |
76,917.29 | 89,412.96 | 6,176.80 | 16.00 |
89,412.97 | 107,051.76 | 8,176.08 | 17.92 |
107,051.77 | 215,908.00 | 11,336.96 | 21.36 |
215,908.01 | 340,300.64 | 34,588.64 | 23.52 |
340,300.65 | 649,690.00 | 63,845.84 | 30.00 |
649,690.01 | 866,253.36 | 156,662.64 | 32.00 |
866,253.37 | 2,598,760.08 | 225,962.88 | 34.00 |
2,598,760.09 | En adelante | 815,015.20 | 35.00 |
5.- Septiembre-octubre 2021
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 6,445.80 | 0.00 | 1.92 |
6,445.81 | 54,709.20 | 123.80 | 6.40 |
54,709.21 | 96,146.60 | 3,212.60 | 10.88 |
96,146.61 | 111,766.20 | 7,721.00 | 16.00 |
111,766.21 | 133,814.70 | 10,220.10 | 17.92 |
133,814.71 | 269,885.00 | 14,171.20 | 21.36 |
269,885.01 | 425,375.80 | 43,235.80 | 23.52 |
425,375.81 | 812,112.50 | 79,807.30 | 30.00 |
812,112.51 | 1,082,816.70 | 195,828.30 | 32.00 |
1,082,816.71 | 3,248,450.10 | 282,453.60 | 34.00 |
3,248,450.11 | En adelante | 1,018,769.00 | 35.00 |
6.- Noviembre-diciembre 2021
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,735.00 | 0.00 | 1.92 |
7,735.01 | 65,651.07 | 148.51 | 6.40 |
65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
115,375.91 | 134,119.41 | 9,265.20 | 16.00 |
134,119.42 | 160,577.65 | 12,264.16 | 17.92 |
160,577.66 | 323,862.00 | 17,005.47 | 21.36 |
323,862.01 | 510,451.00 | 51,883.01 | 23.52 |
510,451.01 | 974,535.03 | 95,768.74 | 30.00 |
974,535.04 | 1,299,380.04 | 234,993.95 | 32.00 |
1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00 |
3,898,140.13 | En adelante | 1,222,522.76 | 35.00 |
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 inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,735.00 | 0.00 | 1.92 |
7,735.01 | 65,651.07 | 148.51 | 6.40 |
65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
115,375.91 | 134,119.41 | 9,265.20 | 16.00 |
134,119.42 | 160,577.65 | 12,264.16 | 17.92 |
160,577.66 | 323,862.00 | 17,005.47 | 21.36 |
323,862.01 | 510,451.00 | 51,883.01 | 23.52 |
510,451.01 | 974,535.03 | 95,768.74 | 30.00 |
974,535.04 | 1,299,380.04 | 234,993.95 | 32.00 |
1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00 |
3,898,140.13 | En adelante | 1,222,522.76 | 35.00 |