Tarifa Anual Tarifa Mensual
Límite inferior Límite Superior Cuota Fija % al excedente L.I Límite inferior
$ $ $ % $
0.01 6,942.20 - 1.92 0.01
6,942.21 58,922.16 133.28 6.4 578.53
58,922.17 103,550.44 3,460.01 10.88 4,910.19
103,550.45 120,372.83 8,315.57 16 8,629.21
120,372.84 144,119.23 11,007.14 17.92 10,031.08
144,119.24 290,667.75 15,262.49 21.36 12,009.95
290,667.76 458,132.29 46,565.26 23.52 24,222.32
458,132.30 874,650.00 85,952.92 30 38,177.70
874,650.01 1,166,200.00 210,908.23 32 72,887.51
1,166,200.01 3,498,600.00 304,204.21 34 97,183.34
3,498,600.01 999,999,999.00 1,097,220.21 35 291,550.01
SUBSIDIO PARA EL EMPLEO SUBSIDIO PARA EL EMPLEO
Ingresos de Hasta ingresos Subsidio Ingresos de
$ $ $ $
0.01 21,239.35 4,887.35 0.01
21,243.00 31,857.20 4,883.70 1,768.97
31,860.85 41,697.60 4,883.70 2,653.39
41,701.25 42,478.70 4,715.80 3,472.85
42,482.35 53,381.25 4,591.70 3,537.88
53,384.90 56,637.05 4,252.25 4,446.16
56,640.70 64,061.15 3,901.85 4,717.19
64,064.80 74,737.40 3,536.85 5,335.43
74,741.05 85,413.65 3,044.10 6,224.68
85,417.30 88,636.60 2,613.40 7,113.91
88,640.25 En adelante - 7,382.34
PROCEDIMIENTO PROCEDIMIENTO
Base Gravable 13,714.65 Base Gravable
(-) Limite Inferior 6,942.21 (-) Limite Inferior
(=) 6,772.44 (=)
(%) Limite Inferior 6.40 (%) Limite Inferior
(=) 433.44 (=)
(+) Cuota fija 133.28 (+) Cuota fija
(=) Impuesto 566.72 (=) Impuesto
Subsidio al Empleo 4,887.35 Subsidio al Empleo
ISR x Retener - ISR x Retener
Subsidio regresar 4,320.63 Subsidio regresar
Tarifa Mensual Tarifa Quincenal
Límite Superior Cuota Fija % al excedente L.I Límite inferior Límite Superior Cuota Fija
$ $ % $ $ $
578.52 - 1.92 0.01 285.45 -
4,910.18 11.11 6.4 285.46 2,422.80 5.55
8,629.20 288.33 10.88 2,422.81 4,257.90 142.20
10,031.07 692.96 16 4,257.91 4,949.55 341.85
12,009.94 917.26 17.92 4,949.56 5,925.90 452.55
24,222.31 1,271.87 21.36 5,925.91 11,951.85 627.60
38,177.69 3,880.44 23.52 11,951.86 18,837.75 1,914.75
72,887.50 7,162.74 30 18,837.76 35,964.30 3,534.30
97,183.33 17,575.69 32 35,964.31 47,952.30 8,672.25
291,550.00 25,350.35 34 47,952.31 143,856.90 12,508.35
999,999,999.00 91,435.02 35 143,856.91 999,999,999.00 45,115.95
SUBSIDIO PARA EL EMPLEO SUBSIDIO PARA EL EMPLEO
Hasta ingresos Subsidio Ingresos de Hasta ingresos Subsidio
$ $ $ $ $
1,768.96 407.02 0.01 872.85 200.85
2,653.38 406.83 872.86 1,309.20 200.70
3,472.84 406.62 1,309.21 1,713.60 200.70
3,537.87 392.77 1,713.61 1,745.70 193.80
4,446.15 382.46 1,745.71 2,193.75 188.70
4,717.18 354.23 2,193.76 2,327.55 174.75
5,335.42 324.87 2,327.56 2,632.65 160.35
6,224.67 294.63 2,632.66 3,071.40 145.35
7,113.90 253.54 3,071.41 3,510.15 125.10
7,382.33 217.61 3,510.16 3,642.60 107.40
En adelante - 3,642.61 En adelante -
PROCEDIMIENTO PROCEDIMIENTO
13,714.65 Base Gravable 13,714.65
12,009.95 (-) Limite Inferior 11,951.86
1,704.70 (=) 1,762.79
21.36 (%) Limite Inferior 23.52
364.12 (=) 414.61
1,271.87 (+) Cuota fija 1,914.75
1,635.99 (=) Impuesto 2,329.36
- Subsidio al Empleo -
1,635.99 ISR x Retener 2,329.36
- Subsidio regresar -
Tarifa Semanal
% al excedente L.I Límite inferior Límite Superior Cuota Fija % al excedente L.I Límite inferior
% $ $ $ % $
1.92 0.01 133.21 - 1.92 0.01
6.4 133.22 1,130.64 2.59 6.4 19.04
10.88 1,130.65 1,987.02 66.36 10.88 161.53
16 1,987.03 2,309.79 159.53 16 283.87
17.92 2,309.80 2,765.42 211.19 17.92 329.98
21.36 2,765.43 5,577.53 292.88 21.36 395.07
23.52 5,577.54 8,790.95 893.55 23.52 796.80
30 8,790.96 16,783.34 1,649.34 30 1,255.86
32 16,783.35 22,377.74 4,047.05 32 2,397.63
34 22,377.75 67,133.22 5,837.23 34 3,196.83
35 67,133.23 999,999,999.00 21,054.11 35 9,590.47
SUBSIDIO PARA EL EMPLEO SUBSIDIO PARA E
Ingresos de Hasta ingresos Subsidio Ingresos de
$ $ $ $
0.01 407.33 93.73 0.01
407.34 610.96 93.66 58.20
610.97 799.68 93.66 87.29
799.69 814.66 90.44 114.25
814.67 1,023.75 88.06 116.39
1,023.76 1,086.19 81.55 146.26
1,086.20 1,228.57 74.83 155.18
1,228.58 1,433.32 67.83 175.52
1,433.33 1,638.07 58.38 204.77
1,638.08 1,699.88 50.12 234.02
1,699.89 En adelante - 242.85
PROCEDIMIENTO PROCEDIMIENTO
Base Gravable 13,714.65 Base Gravable
(-) Limite Inferior 8,790.96 (-) Limite Inferior
(=) 4,923.69 (=)
(%) Limite Inferior 30.00 (%) Limite Inferior
(=) 1,477.11 (=)
(+) Cuota fija 1,649.34 (+) Cuota fija
(=) Impuesto 3,126.45 (=) Impuesto
Subsidio al Empleo - Subsidio al Empleo
ISR x Retener 3,126.45 ISR x Retener
Subsidio regresar - Subsidio regresar
Tarifa Diaria Tarifa Catorcenal
Límite Superior Cuota Fija % al excedente L.I Límite inferior Límite Superior
$ $ % $ $
19.03 - 1.92 0.01 266.42
161.52 0.37 6.4 266.43 2,261.28
283.86 9.48 10.88 2,261.29 3,974.04
329.97 22.79 16 3,974.05 4,619.58
395.06 30.17 17.92 4,619.59 5,530.84
796.79 41.84 21.36 5,530.85 11,155.06
1,255.85 127.65 23.52 11,155.07 17,581.90
2,397.62 235.62 30 17,581.91 33,566.68
3,196.82 578.15 32 33,566.69 44,755.48
9,590.46 833.89 34 44,755.49 134,266.44
999,999,999.00 3,007.73 35 134,266.45 En Adelante
SUBSIDIO PARA EL EMPLEO SUBSIDIO PARA EL EMPLEO
Hasta ingresos Subsidio Ingresos de Hasta ingresos
$ $ $ $
58.19 13.39 0.01 814.66
87.28 13.38 814.67 1,221.92
114.24 13.38 1,221.93 1,599.36
116.38 12.92 1,599.37 1,629.32
146.25 12.58 1,629.33 2,047.50
155.17 11.65 2,047.51 2,172.38
175.51 10.69 2,172.39 2,457.14
204.76 9.69 2,457.15 2,866.64
234.01 8.34 2,866.65 3,276.14
242.84 7.16 3,276.15 3,399.76
En Adelante - 3,399.77 En Adelante
PROCEDIMIENTO PROCEDIMIENTO
13,714.65 Base Gravable 13,714.65
9,590.47 (-) Limite Inferior 11,155.07
4,124.18 (=) 2,559.58
35.00 (%) Limite Inferior 23.52
1,443.46 (=) 602.01
3,007.73 (+) Cuota fija 1,787.10
4,451.19 (=) Impuesto 2,389.11
- Subsidio al Empleo -
4,451.19 ISR x Retener 2,389.11
- Subsidio regresar -
Tarifa Catorcenal
Cuota Fija % al excedente L.I
$ %
- 1.92
5.18 6.4
132.72 10.88
319.06 16
422.38 17.92
585.76 21.36
1,787.10 23.52
3,298.68 30
8,094.10 32
11,674.46 34
42,108.22 35
ARA EL EMPLEO
Subsidio
$
187.46
187.32
187.32
180.88
176.12
163.10
149.66
135.66
116.76
100.24
-
