Enero
INGRESOS DEL MES $ 75,000.00
INGRESOS ACUMULADOS
DEDUCCIONES AUTORIZADAS $ 50,000.00
DEDUCCIONES ACUMULADAS
BASE $ 25,000.00
(-) Límite Inferior $ 15,487.72
(=) Excedente del limite inferior $ 9,512.28
(*) Porcentaje sobre Excedente 21.36%
(=) Impuesto Marginal $ 2,031.82
(+) Cuota Fija 1,640.18
(=) ISR Causado $ 3,672.00
(-) Pagos Provisionales Anteriores
ISR Retenido $ 125.00
(-) ISR Retenido Acumulado
(=) Impuestoa Cargo del Mes $ 3,547.00
ENERO
IVA TRASLADADO COBRADO $ 12,000.00
IVA ACREDITABLE PAGADO $ 8,000.00
IVA A PAGAR $ 4,000.00
Febrero Marzo
$ 85,000.00 $ 75,000.00
$ 160,000.00 $ 235,000.00
$ 40,000.00 $ 45,000.00
$ 90,000.00 $ 135,000.00
$ 70,000.00 $ 100,000.00
$ 62,472.99 $ 93,709.48
$ 7,527.01 $ 6,290.52
23.52% 23.52%
$ 1,770.35 $ 1,479.53
10,008.24 15,012.36
$ 11,778.59 $ 16,491.89
$ 3,547.00 $ 11,428.59
$ 225.00 $ 228.00
$ 350.00 $ 578.00
$ 7,881.59 $ 4,485.30
DETERMINACIÓN DEL CALCULO DEL IVA
FEBRERO MARZO
$ 13,600.00 $ 12,000.00
$ 6,400.00 $ 7,200.00
$ 7,200.00 $ 4,800.00
Abril Mayo Junio
$ 55,000.00 $ 75,000.00 $ 75,322.00
$ 290,000.00 $ 365,000.00 $ 440,322.00
$ 35,000.00 $ 45,000.00 $ 68,950.00
$ 170,000.00 $ 215,000.00 $ 283,950.00
$ 120,000.00 $ 150,000.00 $ 156,372.00
$ 61,950.85 $ 77,438.56 $ 92,926.27
$ 58,049.15 $ 72,561.44 $ 63,445.73
21.36% 21.36% 21.36%
$ 12,399.30 $ 15,499.12 $ 13,552.01
6,560.72 $ 8,200.90 9,841.08
$ 18,960.02 $ 23,700.02 $ 23,393.09
$ 15,913.89 $ 18,157.02 $ 22,772.02
$ 225.00 $ 125.00 $ 178.00
$ 803.00 $ 928.00 $ 1,106.00
$ 2,243.13 $ 4,615.01 -$ 484.94
ABRIL MAYO JUNIO
$ 8,800.00 $ 12,000.00 $ 12,051.52
$ 5,600.00 $ 7,200.00 $ 11,032.00
$ 3,200.00 $ 4,800.00 $ 1,019.52
Julio Agosto
$ 85,000.00 $ 85,000.00
$ 525,322.00 $ 610,322.00
$ 60,000.00 $ 71,000.00
$ 343,950.00 $ 414,950.00
$ 181,372.00 $ 195,372.00
$ 108,413.98 123,901.69
$ 72,958.02 $ 71,470.31
21.36% 21.36%
$ 15,583.83 $ 15,266.06
$ 11,481.26 13,121.44
$ 27,065.09 $ 28,387.50
$ 22,287.09 $ 25,714.09
$ 245.00 $ 254.00
$ 1,351.00 $ 1,605.00
$ 3,427.01 $ 1,068.41
JULIO AGOSTO
$ 13,600.00 $ 13,600.00
$ 9,600.00 $ 11,360.00
$ 4,000.00 $ 2,240.00
Septiembre Octubre Noviembre
$ 65,000.00 $ 98,322.00 $ 96,000.00
$ 675,322.00 $ 773,644.00 $ 869,644.00
$ 38,323.90 $ 63,000.00 $ 90,000.00
$ 453,273.90 $ 516,273.90 $ 606,273.90
$ 222,048.10 $ 257,370.10 $ 263,370.10
$ 139,389.40 $ 154,877.11 $ 170,364.82
$ 82,658.70 $ 102,492.99 $ 93,005.28
21.36% 21.36% 21.36%
$ 17,655.90 $ 21,892.50 $ 19,865.93
14,761.62 $ 16,401.80 18,041.98
$ 32,417.52 $ 38,294.30 $ 37,907.91
$ 26,782.50 $ 30,597.52 $ 36,252.30
$ 215.00 $ 222.00 $ 235.00
$ 1,820.00 $ 2,042.00 $ 2,277.00
$ 3,815.02 $ 5,654.78 -$ 621.39
SEPTIEMBRE OCTUBRE NOVIEMBRE
$ 10,400.00 $ 15,731.52 $ 15,360.00
$ 6,131.82 $ 10,080.00 $ 14,400.00
$ 4,268.18 $ 5,651.52 $ 960.00
Diciembre
$ 125,000.00
$ 994,644.00
$ 120,000.00
$ 726,273.90
$ 268,370.10
$ 185,852.58
$ 82,517.52
21.36%
$ 17,625.74
19,682.13
$ 37,307.87
$ 36,252.30
$ 245.00
$ 2,522.00
-$ 1,466.43
DICIEMBRE
$ 20,000.00
$ 19,200.00
$ 800.00
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresar
1.- Tablas ISR 2023: enero 2.- Tablas ISR 2023: febr
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
del límite
inferior
DE HASTA
0.01 746.04 0 1.92 0.01
746.05 6,332.05 14.32 6.4 1,492.09
6,332.06 11,128.01 371.83 10.88 12,664.11
11,128.02 12,935.82 893.63 16 22,256.03
12,935.83 15,487.71 1,182.88 17.92 25,871.65
15,487.72 31,236.49 1,640.18 21.36 30,975.43
31,236.50 49,233.00 5,004.12 23.52 62,472.99
49,233.01 93,993.90 9,236.89 30 98,466.01
93,993.91 125,325.20 22,665.17 32 187,987.81
125,325.21 375,975.61 32,691.18 34 250,650.41
375,975.62 En adelante 117,912.32 35 751,951.23
3.- Tablas ISR 2023: marzo 4.- Tablas ISR 2023: abri
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
del límite
inferior
0.01 2,238.12 0 1.92 0.01
2,238.13 18,996.15 42.96 6.4 2,984.17
18,996.16 33,384.03 1,115.49 10.88 25,328.21
33,384.04 38,807.46 2,680.89 16 44,512.05
38,807.47 46,463.13 3,548.64 17.92 51,743.29
46,463.14 93,709.47 4,920.54 21.36 61,950.85
93,709.48 147,699.00 15,012.36 23.52 124,945.97
147,699.01 281,981.70 27,710.67 30 196,932.01
281,981.71 375,975.60 67,995.51 32 375,975.61
375,975.61 1,127,926.83 98,073.54 34 501,300.81
1,127,926.84 En adelante 353,736.96 35 1,503,902.45
5.- Tablas ISR 2023: mayo 6.- Tablas ISR 2023: juni
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
del límite
inferior
0.01 3,730.20 0 1.92 0.01
3,730.21 31,660.25 71.6 6.4 4,476.25
31,660.26 55,640.05 1,859.15 10.88 37,992.31
55,640.06 64,679.10 4,468.15 16 66,768.07
64,679.11 77,438.55 5,914.40 17.92 77,614.93
77,438.56 156,182.45 8,200.90 21.36 92,926.27
156,182.46 246,165.00 25,020.60 23.52 187,418.95
246,165.01 469,969.50 46,184.45 30 295,398.01
469,969.51 626,626.00 113,325.85 32 563,963.41
626,626.01 1,879,878.05 163,455.90 34 751,951.21
1,879,878.06 En adelante 589,561.60 35 2,255,853.67
7.- Tabla ISR 2023 julio 8.- Tablas ISR 2023: ago
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
del límite
inferior
0.01 5,222.28 0 1.92 0.01
5,222.29 44,324.35 100.24 6.4 5,968.33
44,324.36 77,896.07 2,602.81 10.88 50,656.41
77,896.08 90,550.74 6,255.41 16 89,024.09
90,550.75 108,413.97 8,280.16 17.92 103,486.57
108,413.98 218,655.43 11,481.26 21.36 123,901.69
218,655.44 344,631.00 35,028.84 23.52 249,891.93
344,631.01 657,957.30 64,658.23 30 393,864.01
657,957.31 877,276.40 158,656.19 32 751,951.21
877,276.41 2,631,829.27 228,838.26 34 1,002,601.61
2,631,829.28 En adelante 825,386.24 35 3,007,804.89
9.- Tablas ISR 2023: septiembre 10.- Tablas ISR 2023: oc
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
Límite Límite Límite
Cuota fija
inferior superior inferior
del límite
inferior
0.01 6,714.36 0 1.92 0.01
6,714.37 56,988.45 128.88 6.4 7,460.41
56,988.46 100,152.09 3,346.47 10.88 63,320.51
100,152.10 116,422.38 8,042.67 16 111,280.11
116,422.39 139,389.39 10,645.92 17.92 129,358.21
139,389.40 281,128.41 14,761.62 21.36 154,877.11
281,128.42 443,097.00 45,037.08 23.52 312,364.91
443,097.01 845,945.10 83,132.01 30 492,330.01
845,945.11 1,127,926.80 203,986.53 32 939,939.01
1,127,926.81 3,383,780.49 294,220.62 34 1,253,252.01
3,383,780.50 En adelante 1,061,210.88 35 3,759,756.11
11.- Tablas ISR 2023: noviembre 2.- Tablas ISR 2023: dici
% Sobre
Límite Límite excedente Límite
Cuota fija
inferior superior inferior
del límite
inferior
0.01 8,206.44 0 1.92 0.01
8,206.45 69,652.55 157.52 6.4 8,952.50
69,652.56 122,408.11 4,090.13 10.88 75,984.56
122,408.12 142,294.02 9,829.93 16 133,536.08
142,294.03 170,364.81 13,011.68 17.92 155,229.81
170,364.82 343,601.39 18,041.98 21.36 185,852.58
343,601.40 541,563.00 55,045.32 23.52 374,837.89
541,563.01 1,033,932.90 101,605.79 30 590,796.00
1,033,932.91 1,378,577.20 249,316.87 32 1,127,926.85
1,378,577.21 4,135,731.71 359,602.98 34 1,503,902.47
4,135,731.72 En adelante 1,297,035.52 35 4,511,707.38
actividad empresarial:
ablas ISR 2023: febrero
% Sobre
Límite excedente
Cuota fija
superior
del límite
inferior
1,492.08 0 1.92
12,664.10 28.64 6.4
22,256.02 743.66 10.88
25,871.64 1,787.26 16
30,975.42 2,365.76 17.92
62,472.98 3,280.36 21.36
98,466.00 10,008.24 23.52
187,987.80 18,473.78 30
250,650.40 45,330.34 32
751,951.22 65,382.36 34
En adelante 235,824.64 35
ablas ISR 2023: abril
% Sobre
Límite excedente
Cuota fija
superior
del límite
inferior
2,984.16 0 1.92
25,328.20 57.28 6.4
44,512.04 1,487.32 10.88
51,743.28 3,574.52 16
61,950.84 4,731.52 17.92
124,945.96 6,560.72 21.36
196,932.00 20,016.48 23.52
375,975.60 36,947.56 30
501,300.80 90,660.68 32
1,503,902.44 130,764.72 34
En adelante 471,649.28 35
ablas ISR 2023: junio
% Sobre
Límite excedente
Cuota fija
superior
del límite
inferior
4,476.24 0 1.92
37,992.30 85.92 6.4
66,768.06 2,230.98 10.88
77,614.92 5,361.78 16
92,926.26 7,097.28 17.92
187,418.94 9,841.08 21.36
295,398.00 30,024.72 23.52
563,963.40 55,421.34 30
751,951.20 135,991.02 32
2,255,853.66 196,147.08 34
En adelante 707,473.92 35
ablas ISR 2023: agosto
% Sobre
Límite excedente
Cuota fija
superior
del límite
inferior
5,968.32 0 1.92
50,656.40 114.56 6.4
89,024.08 2,974.64 10.88
103,486.56 7,149.04 16
123,901.68 9,463.04 17.92
249,891.92 13,121.44 21.36
393,864.00 40,032.96 23.52
751,951.20 73,895.12 30
1,002,601.60 181,321.36 32
3,007,804.88 261,529.44 34
En adelante 943,298.56 35
Tablas ISR 2023: octubre
% Sobre
Límite excedente
Cuota fija
superior
Límite
Cuota fija
superior
del límite
inferior
7,460.40 0 1.92
63,320.50 143.2 6.4
111,280.10 3,718.30 10.88
129,358.20 8,936.30 16
154,877.10 11,828.80 17.92
312,364.90 16,401.80 21.36
492,330.00 50,041.20 23.52
939,939.00 92,368.90 30
1,253,252.00 226,651.70 32
3,759,756.10 326,911.80 34
En adelante 1,179,123.20 35
ablas ISR 2023: diciembre
% Sobre
Límite excedente
Cuota fija
superior
del límite
inferior
8,952.49 0 1.92
75,984.55 171.88 6.4
133,536.07 4,461.94 10.88
155,229.80 10,723.55 16
185,852.57 14,194.54 17.92
374,837.88 19,682.13 21.36
590,795.99 60,049.40 23.52
1,127,926.84 110,842.74 30
1,503,902.46 271,981.99 32
4,511,707.37 392,294.17 34
En adelante 1,414,947.85 35
