Infonogari |
Tablas para efectos del ISR vigentes en el ejercicio fiscal 2009 |
2009 |
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Publicadas en el Diario Oficial de la Federación el 10 de Febrero de 2009 |
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Impuesto mensual art. 113 LISR |
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Subsidio para el empleo mensual |
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Límite Inferior |
Límite superior |
Cuota Fija |
% sobre excedente |
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Límite Inferior |
Límite superior |
Subsidio p/empleo |
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0.01 |
496.07 |
- |
1.92% |
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0.01 |
1,768.96 |
407.02 |
496.08 |
4,210.41 |
9.52 |
6.40% |
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1,768.97 |
2,653.38 |
406.83 |
4,210.42 |
7,399.42 |
247.23 |
10.88% |
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2,653.39 |
3,472.84 |
406.62 |
7,399.43 |
8,601.50 |
594.24 |
16.00% |
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3,472.85 |
3,537.87 |
392.77 |
8,601.51 |
10,298.35 |
786.55 |
17.92% |
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3,537.88 |
4,446.15 |
382.46 |
10,298.36 |
20,770.29 |
1,090.62 |
19.94% |
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4,446.16 |
4,717.18 |
354.23 |
20,770.30 |
32,736.83 |
3,178.30 |
21.95% |
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4,717.19 |
5,335.42 |
324.87 |
32,736.84 |
En adelante |
5,805.20 |
28.00% |
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5,335.43 |
6,224.67 |
294.63 |
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6,224.68 |
7,113.90 |
253.54 |
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7,113.91 |
7,382.33 |
217.61 |
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7,382.34 |
En adelante |
- |
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Quincenales |
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Impuesto quincenal art. 113 LISR |
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Subsidio para el empleo quincenal |
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Límite Inferior |
Límite superior |
Cuota Fija |
% sobre excedente |
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Límite Inferior |
Límite superior |
Subsidio p/empleo |
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0.01 |
248.03 |
- |
1.92% |
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0.01 |
884.48 |
203.51 |
248.04 |
2,105.20 |
4.76 |
6.40% |
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884.49 |
1,326.69 |
203.42 |
2,105.21 |
3,699.71 |
123.62 |
10.88% |
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1,326.70 |
1,736.42 |
203.31 |
3,699.72 |
4,300.75 |
297.12 |
16.00% |
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1,736.43 |
1,768.93 |
196.39 |
4,300.76 |
5,149.17 |
393.28 |
17.92% |
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1,768.94 |
2,223.07 |
191.23 |
5,149.18 |
10,385.14 |
545.31 |
19.94% |
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2,223.08 |
2,358.59 |
177.12 |
10,385.15 |
16,368.41 |
1,589.15 |
21.95% |
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2,358.60 |
2,667.71 |
162.44 |
16,368.42 |
En adelante |
2,902.60 |
28.00% |
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2,667.72 |
3,112.33 |
147.32 |
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3,112.34 |
3,556.95 |
126.77 |
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3,556.96 |
3,691.16 |
108.81 |
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3,691.17 |
En adelante |
- |
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Catorcenal |
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Impuesto catorcenal art. 113 LISR |
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Subsidio para el empleo catorcenal |
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Límite Inferior |
Límite superior |
Cuota Fija |
% sobre excedente |
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Límite Inferior |
Límite superior |
Subsidio p/empleo |
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0.01 |
228.45 |
- |
1.92% |
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0.01 |
814.65 |
187.44 |
228.46 |
1,939.00 |
4.38 |
6.40% |
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814.66 |
1,221.95 |
187.36 |
1,939.01 |
3,407.62 |
113.86 |
10.88% |
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1,221.96 |
1,599.33 |
187.26 |
3,407.63 |
3,961.21 |
273.66 |
16.00% |
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1,599.34 |
1,629.28 |
180.88 |
3,961.22 |
4,742.66 |
362.23 |
17.92% |
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1,629.29 |
2,047.56 |
176.13 |
4,742.67 |
9,565.26 |
502.26 |
19.94% |
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2,047.57 |
2,172.38 |
163.13 |
9,565.27 |
15,076.17 |
1,463.69 |
21.95% |
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2,172.39 |
2,457.10 |
149.61 |
15,076.18 |
En adelante |
2,673.45 |
28.00% |
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2,457.11 |
2,866.62 |
135.68 |
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2,866.63 |
3,276.13 |
116.76 |
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3,276.14 |
3,399.75 |
100.22 |
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3,399.76 |
En adelante |
- |
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Semanal |
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Impuesto semanal art. 113 LISR |
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Subsidio para el empleo semanal |
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Límite Inferior |
Límite superior |
Cuota Fija |
% sobre excedente |
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Límite Inferior |
Límite superior |
Subsidio p/empleo |
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0.01 |
114.22 |
- |
1.92% |
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0.01 |
407.32 |
93.72 |
114.23 |
969.49 |
2.19 |
6.40% |
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407.33 |
610.97 |
93.68 |
969.50 |
1,703.81 |
56.93 |
10.88% |
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610.98 |
799.66 |
93.63 |
1,703.82 |
1,980.60 |
136.83 |
16.00% |
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799.67 |
814.63 |
90.44 |
1,980.61 |
2,371.32 |
181.11 |
17.92% |
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814.64 |
1,023.78 |
88.07 |
2,371.33 |
4,782.62 |
251.13 |
19.94% |
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1,023.79 |
1,086.19 |
81.57 |
4,782.63 |
7,538.08 |
731.85 |
21.95% |
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1,086.20 |
1,228.54 |
74.81 |
7,538.09 |
En adelante |
1,336.72 |
28.00% |
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1,228.55 |
1,433.30 |
67.84 |
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1,433.31 |
1,638.06 |
58.38 |
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1,638.07 |
1,699.87 |
50.11 |
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1,699.88 |
En adelante |
- |
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