Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2023, calculada en días.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 24.54 | 0.00 | 1.92 |
| 24.54 | 208.29 | 0.47 | 6.40 |
| 208.30 | 366.05 | 12.23 | 10.88 |
| 366.06 | 425.52 | 29.40 | 16.00 |
| 425.53 | 509.46 | 38.91 | 17.92 |
| 509.47 | 1,027.52 | 53.95 | 21.36 |
| 1,027.53 | 1,619.51 | 164.61 | 23.52 |
| 1,619.52 | 3,091.90 | 303.85 | 30.00 |
| 3,091.91 | 4,122.54 | 745.56 | 32.00 |
| 4,122.55 | 12,367.62 | 1,075.37 | 34.00 |
| 12,367.63 | En adelante | 3,878.69 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo diario |
| $ | $ | $ |
| 0.01 | 58.19 | 13.39 |
| 58.20 | 87.28 | 13.38 |
| 87.29 | 114.24 | 13.38 |
| 114.25 | 116.38 | 12.92 |
| 116.39 | 146.25 | 12.58 |
| 146.26 | 155.17 | 11.65 |
| 155.18 | 175.51 | 10.69 |
| 175.52 | 204.76 | 9.69 |
| 204.77 | 234.01 | 8.34 |
| 234.02 | 242.84 | 7.16 |
| 242.85 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B.
| 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 diario |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 24.54 | 0.00 | 1.92 | 13.39 |
| 24.55 | 24.55 | 58.19 | 0.47 | 6.40 | 13.39 |
| 24.55 | 58.20 | 87.28 | 0.47 | 6.40 | 13.38 |
| 24.55 | 87.29 | 114.24 | 0.47 | 6.40 | 13.38 |
| 24.55 | 114.25 | 116.38 | 0.47 | 6.40 | 12.92 |
| 24.55 | 116.39 | 146.25 | 0.47 | 6.40 | 12.58 |
| 24.55 | 146.26 | 155.17 | 0.47 | 6.40 | 11.65 |
| 24.55 | 155.18 | 175.51 | 0.47 | 6.40 | 10.69 |
| 24.55 | 175.52 | 204.76 | 0.47 | 6.40 | 9.69 |
| 24.55 | 204.77 | 208.29 | 0.47 | 10.88 | 8.34 |
| 208.30 | 208.30 | 234.01 | 12.23 | 10.88 | 8.34 |
| 208.30 | 234.02 | 242.84 | 12.23 | 10.88 | 7.16 |
| 208.30 | 242.85 | 366.05 | 12.23 | 10.88 | 0.00 |
| 366.06 | 366.06 | 425.52 | 29.40 | 16.00 | 0.00 |
| 425.53 | 425.53 | 509.46 | 38.91 | 17.92 | 0.00 |
| 509.47 | 509.47 | 1,027.52 | 53.95 | 21.36 | 0.00 |
| 1,027.53 | 1,027.53 | 1,619.51 | 164.61 | 23.52 | 0.00 |
| 1,619.52 | 1,619.52 | 3,091.90 | 303.85 | 30.00 | 0.00 |
| 3,091.91 | 3,091.91 | 4,122.54 | 745.56 | 32.00 | 0.00 |
| 4,122.55 | 4,122.55 | 12,367.62 | 1,075.37 | 34.00 | 0.00 |
| 12,367.63 | 12,367.63 | En adelante | 3,878.69 | 35.00 | 0.00 |
Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2023.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 171.78 | 0.00 | 1.92 |
| 171.79 | 1,458.03 | 3.29 | 6.40 |
| 1,458.04 | 2,562.35 | 85.61 | 10.88 |
| 2,562.36 | 2,978.64 | 205.80 | 16.00 |
| 2,978.65 | 3,566.22 | 272.37 | 17.92 |
| 3,566.23 | 7,192.64 | 377.65 | 21.36 |
| 7,192.65 | 11,336.57 | 1,152.27 | 23.52 |
| 11,336.58 | 21,643.30 | 2,126.95 | 30.00 |
| 21,643.31 | 28,857.78 | 5,218.92 | 32.00 |
| 28,857.79 | 86,573.34 | 7,527.59 | 34.00 |
| 86,573.35 | En adelante | 27,150.83 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B.
| 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 | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B.
| 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 | 171.78 | 0.00 | 1.92 | 93.73 |
| 171.79 | 171.79 | 407.33 | 3.29 | 6.40 | 93.73 |
| 171.79 | 407.34 | 610.96 | 3.29 | 6.40 | 93.66 |
| 171.79 | 610.97 | 799.68 | 3.29 | 6.40 | 93.66 |
| 171.79 | 799.69 | 814.66 | 3.29 | 6.40 | 90.44 |
| 171.79 | 814.67 | 1,023.75 | 3.29 | 6.40 | 88.06 |
| 171.79 | 1,023.76 | 1,086.19 | 3.29 | 6.40 | 81.55 |
| 171.79 | 1,086.20 | 1,228.57 | 3.29 | 6.40 | 74.83 |
| 171.79 | 1,228.58 | 1,433.32 | 3.29 | 6.40 | 67.83 |
| 171.79 | 1,433.33 | 1,458.03 | 3.29 | 10.88 | 67.83 |
| 1,458.04 | 1,458.04 | 1,638.07 | 85.61 | 10.88 | 58.38 |
| 1,458.04 | 1,638.08 | 1,699.88 | 85.61 | 10.88 | 50.12 |
| 1,458.04 | 1,699.89 | 2,562.35 | 85.61 | 10.88 | 0.00 |
| 2,562.36 | 2,562.36 | 2,978.64 | 205.80 | 16.00 | 0.00 |
| 2,978.65 | 2,978.65 | 3,566.22 | 272.37 | 17.92 | 0.00 |
| 3,566.23 | 3,566.23 | 7,192.64 | 377.65 | 21.36 | 0.00 |
| 7,192.65 | 7,192.65 | 11,336.57 | 1,152.27 | 23.52 | 0.00 |
| 11,336.58 | 11,336.58 | 21,643.30 | 2,126.95 | 30.00 | 0.00 |
| 21,643.31 | 21,643.31 | 28,857.78 | 5,218.92 | 32.00 | 0.00 |
| 28,857.79 | 28,857.79 | 86,573.34 | 7,527.59 | 34.00 | 0.00 |
| 86,573.35 | 86,573.35 | en adelante | 27,150.83 | 35.00 | 0.00 |
3. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2023.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 245.40 | 0.00 | 1.92 |
| 245.41 | 2,082.90 | 4.70 | 6.40 |
| 2,082.91 | 3,660.50 | 122.30 | 10.88 |
| 3,660.51 | 4,255.20 | 294.00 | 16.00 |
| 4,255.21 | 5,094.60 | 389.10 | 17.92 |
| 5,094.61 | 10,275.20 | 539.50 | 21.36 |
| 10,275.21 | 16,195.10 | 1,646.10 | 23.52 |
| 16,195.11 | 30,919.00 | 3,038.50 | 30.00 |
| 30,919.01 | 41,225.40 | 7,455.60 | 32.00 |
| 41,225.41 | 123,676.20 | 10,753.70 | 34.00 |
| 123,676.21 | En adelante | 38,786.90 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B.
| Monto de ingresos que sirven de base para |
| Para Ingresos de | Hasta Ingresos de | Cantidad de subsidio para el empleo decenal |
| $ | $ | $ |
| 0.01 | 581.90 | 133.90 |
| 581.91 | 872.80 | 133.80 |
| 872.81 | 1,142.40 | 133.80 |
| 1,142.41 | 1,163.80 | 129.20 |
| 1,163.81 | 1,462.50 | 125.80 |
| 1,462.51 | 1,551.70 | 116.50 |
| 1,551.71 | 1,755.10 | 106.90 |
| 1,755.11 | 2,047.60 | 96.90 |
| 2,047.61 | 2,340.10 | 83.40 |
| 2,340.11 | 2,428.40 | 71.60 |
| 2,428.41 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B.
| 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 | 245.40 | 0.00 | 1.92 | 133.90 |
| 245.41 | 245.41 | 581.90 | 4.70 | 6.40 | 133.90 |
| 245.41 | 581.91 | 872.80 | 4.70 | 6.40 | 133.80 |
| 245.41 | 872.81 | 1,142.40 | 4.70 | 6.40 | 133.80 |
| 245.41 | 1,142.41 | 1,163.80 | 4.70 | 6.40 | 129.20 |
| 245.41 | 1,163.81 | 1,462.50 | 4.70 | 6.40 | 125.80 |
| 245.41 | 1,462.51 | 1,551.70 | 4.70 | 6.40 | 116.50 |
| 245.41 | 1,551.71 | 1,755.10 | 4.70 | 6.40 | 106.90 |
| 245.41 | 1,755.11 | 2,047.60 | 4.70 | 6.40 | 96.90 |
| 245.41 | 2,047.61 | 2,082.90 | 4.70 | 10.88 | 83.40 |
| 2,082.91 | 2,082.91 | 2,340.10 | 122.30 | 10.88 | 83.40 |
| 2,082.91 | 2,340.11 | 2,428.40 | 122.30 | 10.88 | 71.60 |
| 2,082.91 | 2,428.41 | 3,660.50 | 122.30 | 10.88 | 0.00 |
| 3,660.51 | 3,660.51 | 4,255.20 | 294.00 | 16.00 | 0.00 |
| 4,255.21 | 4,255.21 | 5,094.60 | 389.10 | 17.92 | 0.00 |
| 5,094.61 | 5,094.61 | 10,275.20 | 539.50 | 21.36 | 0.00 |
| 10,275.21 | 10,275.21 | 16,195.10 | 1,646.10 | 23.52 | 0.00 |
| 16,195.11 | 16,195.11 | 30,919.00 | 3,038.50 | 30.00 | 0.00 |
| 30,919.01 | 30,919.01 | 41,225.40 | 7,455.60 | 32.00 | 0.00 |
| 41,225.41 | 41,225.41 | 123,676.20 | 10,753.70 | 34.00 | 0.00 |
| 123,676.21 | 123,676.21 | en adelante | 38,786.90 | 35.00 | 0.00 |
4. Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2023.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 368.10 | 0.00 | 1.92 |
| 368.11 | 3,124.35 | 7.05 | 6.40 |
| 3,124.36 | 5,490.75 | 183.45 | 10.88 |
| 5,490.76 | 6,382.80 | 441.00 | 16.00 |
| 6,382.81 | 7,641.90 | 583.65 | 17.92 |
| 7,641.91 | 15,412.80 | 809.25 | 21.36 |
| 15,412.81 | 24,292.65 | 2,469.15 | 23.52 |
| 24,292.66 | 46,378.50 | 4,557.75 | 30.00 |
| 46,378.51 | 61,838.10 | 11,183.40 | 32.00 |
| 61,838.11 | 185,514.30 | 16,130.55 | 34.00 |
| 185,514.31 | En adelante | 58,180.35 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales
| 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 | 200.70 |
| 1,309.21 | 1,713.60 | 200.70 |
| 1,713.61 | 1,745.70 | 193.80 |
| 1,745.71 | 2,193.75 | 188.70 |
| 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 | 125.10 |
| 3,510.16 | 3,642.60 | 107.40 |
| 3,642.61 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| 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 | 368.10 | 0.00 | 1.92 | 200.85 |
| 318.01 | 368.11 | 872.85 | 7.05 | 6.40 | 200.85 |
| 368.11 | 872.86 | 1,309.20 | 7.05 | 6.40 | 200.70 |
| 368.11 | 1,309.21 | 1,713.60 | 7.05 | 6.40 | 200.70 |
| 368.11 | 1,713.61 | 1,745.70 | 7.05 | 6.40 | 193.80 |
| 368.11 | 1,745.71 | 2,193.75 | 7.05 | 6.40 | 188.70 |
| 368.11 | 2,193.76 | 2,327.55 | 7.05 | 6.40 | 174.75 |
| 368.11 | 2,327.56 | 2,632.65 | 7.05 | 6.40 | 160.35 |
| 368.11 | 2,632.66 | 3,071.40 | 7.05 | 6.40 | 145.35 |
| 368.11 | 3,071.41 | 3,124.35 | 7.05 | 6.40 | 125.10 |
| 3,124.36 | 3,124.36 | 3,510.15 | 183.45 | 10.88 | 125.10 |
| 3,124.36 | 3,510.16 | 3,642.60 | 183.45 | 10.88 | 107.40 |
| 3,124.36 | 3,642.61 | 5,490.75 | 183.45 | 10.88 | 0.00 |
| 5,490.76 | 5,490.76 | 6,382.80 | 441.00 | 16.00 | 0.00 |
| 6,382.81 | 6,382.81 | 7,641.90 | 583.65 | 17.92 | 0.00 |
| 7,641.91 | 7,641.91 | 15,412.80 | 809.25 | 21.36 | 0.00 |
| 15,412.81 | 15,412.81 | 24,292.65 | 2,469.15 | 23.52 | 0.00 |
| 24,292.66 | 24,292.66 | 46,378.50 | 4,557.75 | 30.00 | 0.00 |
| 46,378.51 | 46,378.51 | 61,838.10 | 11,183.40 | 32.00 | 0.00 |
| 61,838.11 | 61,838.11 | 185,514.30 | 16,130.55 | 34.00 | 0.00 |
| 185,514.31 | 185,514.31 | En adelante | 58,180.35 | 35.00 | 0.00 |
5. Tarifa aplicable durante 2023 para el cálculo de los pagos provisionales mensuales.
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B.
| 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 |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B.
| 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 |
746.04 |
0.00 |
1.92 |
407.02 |
| 746.05 |
746.05 |
1,768.96 |
14.32 |
6.40 |
407.02 |
| 746.05 |
1,768.97 |
2,653.38 |
14.32 |
6.40 |
406.83 |
| 746.05 |
2,653.39 |
3,472.84 |
14.32 |
6.40 |
406.62 |
| 746.05 |
3,472.85 |
3,537.87 |
14.32 |
6.40 |
392.77 |
| 746.05 |
3,537.88 |
4,446.15 |
14.32 |
6.40 |
382.46 |
| 746.05 |
4,446.16 |
4,717.18 |
14.32 |
6.40 |
354.23 |
| 746.05 |
4,717.19 |
5,335.42 |
14.32 |
6.40 |
324.87 |
| 746.05 |
5,335.43 |
6,224.67 |
14.32 |
6.40 |
294.63 |
| 746.05 |
6,224.68 |
6,332.05 |
14.32 |
6.40 |
253.54 |
| 6,332.06 |
6,332.06 |
7,113.90 |
371.83 |
10.88 |
253.54 |
| 6,332.06 |
7,113.91 |
7,382.33 |
371.83 |
10.88 |
217.61 |
| 6,332.06 |
7,382.34 |
11,128.01 |
371.83 |
10.88 |
0.00 |
| 11,128.02 |
11,128.02 |
12,935.82 |
893.63 |
16.00 |
0.00 |
| 12,935.83 |
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
0.00 |
| 15,487.72 |
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
0.00 |
| 31,236.50 |
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
0.00 |
| 49,233.01 |
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
0.00 |
| 93,993.91 |
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
0.00 |
| 125,325.21 |
125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
0.00 |
| 375,975.62 |
375,975.62 |
En adelante |
117,912.32 |
35.00 |
0.00 |
“TARIFA ISR ENERO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
“TARIFA ISR FEBRERO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
1,492.08 |
0.00 |
1.92 |
| 1,492.09 |
12,664.10 |
28.64 |
6.40 |
| 12,664.11 |
22,256.02 |
743.66 |
10.88 |
| 22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
| 25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
| 30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
| 62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
| 98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
| 187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
| 250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
| 751,951.23 |
En adelante |
235,824.64 |
35.00 |
“TARIFA ISR MARZO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 2,238.13 |
18,996.15 |
42.96 |
6.40 |
| 18,996.16 |
33,384.03 |
1,115.49 |
10.88 |
| 33,384.04 |
38,807.46 |
2,680.89 |
16.00 |
| 38,807.47 |
46,463.13 |
3,548.64 |
17.92 |
| 46,463.14 |
93,709.47 |
4,920.54 |
21.36 |
| 93,709.48 |
147,699.00 |
15,012.36 |
23.52 |
| 147,699.01 |
281,981.70 |
27,710.67 |
30.00 |
| 281,981.71 |
375,975.60 |
67,995.51 |
32.00 |
| 375,975.61 |
1,127,926.83 |
98,073.54 |
34.00 |
| 1,127,926.84 |
En adelante |
353,736.96 |
35.00 |
“TARIFA ISR ABRIL 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
2,984.16 |
0.00 |
1.92 |
| 2,984.17 |
25,328.20 |
57.28 |
6.40 |
| 25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
| 44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
| 51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
| 61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
| 124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
| 196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
| 375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
| 501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
| 1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
“TARIFA ISR MAYO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
3,730.20 |
0.00 |
1.92 |
| 3,730.21 |
31,660.25 |
71.60 |
6.40 |
| 31,660.26 |
55,640.05 |
1,859.15 |
10.88 |
| 55,640.06 |
64,679.10 |
4,468.15 |
16.00 |
| 64,679.11 |
77,438.55 |
5,914.40 |
17.92 |
| 77,438.56 |
156,182.45 |
8,200.90 |
21.36 |
| 156,182.46 |
246,165.00 |
25,020.60 |
23.52 |
| 246,165.01 |
469,969.50 |
46,184.45 |
30.00 |
| 469,969.51 |
626,626.00 |
113,325.85 |
32.00 |
| 626,626.01 |
1,879,878.05 |
163,455.90 |
34.00 |
| 1,879,878.06 |
En adelante |
589,561.60 |
35.00 |
“TARIFA ISR JUNIO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
4,476.24 |
0.00 |
1.92 |
| 4,476.25 |
37,992.30 |
85.92 |
6.40 |
| 37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
| 66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
| 77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
| 92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
| 187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
| 295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
| 563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
| 751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
| 2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
“TARIFA ISR JULIO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
5,222.28 |
0.00 |
1.92 |
| 5,222.29 |
44,324.35 |
100.24 |
6.40 |
| 44,324.36 |
77,896.07 |
2,602.81 |
10.88 |
| 77,896.08 |
90,550.74 |
6,255.41 |
16.00 |
| 90,550.75 |
108,413.97 |
8,280.16 |
17.92 |
| 108,413.98 |
218,655.43 |
11,481.26 |
21.36 |
| 218,655.44 |
344,631.00 |
35,028.84 |
23.52 |
| 344,631.01 |
657,957.30 |
64,658.23 |
30.00 |
| 657,957.31 |
877,276.40 |
158,656.19 |
32.00 |
| 877,276.41 |
2,631,829.27 |
228,838.26 |
34.00 |
| 2,631,829.28 |
En adelante |
825,386.24 |
35.00 |
“TARIFA ISR AGOSTO 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
5,968.32 |
0.00 |
1.92 |
| 5,968.33 |
50,656.40 |
114.56 |
6.40 |
| 50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
| 89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
| 103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
| 123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
| 249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
| 393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
| 751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
| 1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
| 3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
“TARIFA ISR SEPTIEMBRE 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
6,714.36 |
0.00 |
1.92 |
| 6,714.37 |
56,988.45 |
128.88 |
6.40 |
| 56,988.46 |
100,152.09 |
3,346.47 |
10.88 |
| 100,152.10 |
116,422.38 |
8,042.67 |
16.00 |
| 116,422.39 |
139,389.39 |
10,645.92 |
17.92 |
| 139,389.40 |
281,128.41 |
14,761.62 |
21.36 |
| 281,128.42 |
443,097.00 |
45,037.08 |
23.52 |
| 443,097.01 |
845,945.10 |
83,132.01 |
30.00 |
| 845,945.11 |
1,127,926.80 |
203,986.53 |
32.00 |
| 1,127,926.81 |
3,383,780.49 |
294,220.62 |
34.00 |
| 3,383,780.50 |
En adelante |
1,061,210.88 |
35.00 |
“TARIFA ISR OCTUBRE 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
7,460.40 |
0.00 |
1.92 |
| 7,460.41 |
63,320.50 |
143.20 |
6.40 |
| 63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
| 111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
| 129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
| 154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
| 312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
| 492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
| 939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
| 1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
| 3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
“TARIFA ISR NOVIEMBRE 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
8,206.44 |
0.00 |
1.92 |
| 8,206.45 |
69,652.55 |
157.52 |
6.40 |
| 69,652.56 |
122,408.11 |
4,090.13 |
10.88 |
| 122,408.12 |
142,294.02 |
9,829.93 |
16.00 |
| 142,294.03 |
170,364.81 |
13,011.68 |
17.92 |
| 170,364.82 |
343,601.39 |
18,041.98 |
21.36 |
| 343,601.40 |
541,563.00 |
55,045.32 |
23.52 |
| 541,563.01 |
1,033,932.90 |
101,605.79 |
30.00 |
| 1,033,932.91 |
1,378,577.20 |
249,316.87 |
32.00 |
| 1,378,577.21 |
4,135,731.71 |
359,602.98 |
34.00 |
| 4,135,731.72 |
En adelante |
1,297,035.52 |
35.00 |
“TARIFA ISR DICIEMBRE 2023”
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
TARIFA MENSUAL ARRENDAMIENTO 2023
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
TARIFA TRIMESTRAL ARRENDAMIENTO 2023
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 2,238.13 |
18,996.15 |
42.96 |
6.40 |
| 18,996.16 |
33,384.03 |
1,115.49 |
10.88 |
| 33,384.04 |
38,807.46 |
2,680.89 |
16.00 |
| 38,807.47 |
46,463.13 |
3,548.64 |
17.92 |
| 46,463.14 |
93,709.47 |
4,920.54 |
21.36 |
| 93,709.48 |
147,699.00 |
15,012.36 |
23.52 |
| 147,699.01 |
281,981.70 |
27,710.67 |
30.00 |
| 281,981.71 |
375,975.60 |
67,995.51 |
32.00 |
| 375,975.61 |
1,127,926.83 |
98,073.54 |
34.00 |
| 1,127,926.84 |
En adelante |
353,736.96 |
35.00 |
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“TARIFA ISR ANUAL 2023”
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 | 8,952.49 | 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 |
“TARIFA ISR ANUAL 2023”
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre excedente
del límite inferior |
| 0.01 | 8,952.49 | 0.00 | 1.92 |
| 8,952.50 | 75,984.55 | 171.88 | 6.40 |
| 75,984.56 | 133,536.07 | 4,461.94 | 10.88 |
| 133,536.08 | 155,229.80 | 10,723.55 | 16.00 |
| 155,229.81 | 185,852.57 | 14,194.54 | 17.92 |
| 185,852.58 | 374,837.88 | 19,682.13 | 21.36 |
| 374,837.89 | 590,795.99 | 60,049.40 | 23.52 |
| 590,796.00 | 1,127,926.84 | 110,842.74 | 30.00 |
| 1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00 |
| 1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00 |
| 4,511,707.38 | En adelante | 1,414,947.85 | 35.00 |
