Tarifas ISR (5)
| Tarifa ISR anual 2010 | |||
| Límite | Límite | Cuota | % aplicar sobre |
| inferior | Superior | fija | excedente |
| 0.01 | 5,952.84 | 0 | 1.92% |
| 5,952.85 | 50,524.92 | 114.24 | 6.40% |
| 50,524.93 | 88,793.04 | 2,966.76 | 10.88& |
| 88,793.05 | 103,218.00 | 7,130.88 | 16.00% |
| 103,218.01 | 123,580.20 | 9,438.60 | 17.92% |
| 123,580.21 | 249,243.48 | 13,087.44 | 21.36% |
| 249,243.49 | 392,841.96 | 39,929.04 | 23.52% |
| 392,841.97 | En adelante | 73,703.40 | 30.00% |
Descarga el archivo de Excel con las tarifas anuales de ISR de 2005 a 2010.Tarifa anual 2009 Tarifa anual 2008
| Tarifa ISR anual 2009 | |||
| Límite | Límite | Cuota | % aplicar sobre |
| inferior | Superior | fija | excedente |
| 0.01 | 5,952.84 | 0 | 1.92% |
| 5,952.85 | 50,524.92 | 114.24 | 6.40% |
| 50,524.93 | 88,793.04 | 2,966.76 | 10.88& |
| 88,793.05 | 103,218.00 | 7,130.88 | 16.00% |
| 103,218.01 | 123,580.20 | 9,438.60 | 17.92% |
| 123,580.21 | 249,243.48 | 13,087.44 | 19.94% |
| 249,243.49 | 392,841.96 | 38,139.60 | 21.95% |
| 392,841.97 | En adelante | 69,662.40 | 28.00% |
Descarga el archivo de Excel con las tarifas anuales de ISR de 2005 a 2009.
Tablas y tarifas ISR 2010 mensuales pagos provisionales
Escrito por Snogari
| Infonogari | Tablas para efectos del ISR vigentes en el ejercicio fiscal 2010 | 2010 | |||||
| Publicadas el 28 de Diciembre de 2009 | |||||||
| Impuesto mensual art. 113 LISR | Subsidio para el empleo mensual | ||||||
| Límite Inferior | Límite superior | Cuota Fija | % sobre excedente | Límite Inferior | Límite superior | Subsidio p/empleo | |
| 0.01 | 496.07 | - | 1.92% | 0.01 | 1,768.96 | 407.02 | |
| 496.08 | 4,210.41 | 9.52 | 6.40% | 1,768.97 | 2,653.38 | 406.83 | |
| 4,210.42 | 7,399.42 | 247.23 | 10.88% | 2,653.39 | 3,472.84 | 406.62 | |
| 7,399.43 | 8,601.50 | 594.24 | 16.00% | 3,472.85 | 3,537.87 | 392.77 | |
| 8,601.51 | 10,298.35 | 786.55 | 17.92% | 3,537.88 | 4,446.15 | 382.46 | |
| 10,298.36 | 20,770.29 | 1,090.62 | 21.36% | 4,446.16 | 4,717.18 | 354.23 | |
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52% | 4,717.19 | 5,335.42 | 324.87 | |
| 32,736.84 | En adelante | 6,141.95 | 30.00% | 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 | - | |||||
| Quincenales | |||||||
| Impuesto quincenal art. 113 LISR | Subsidio para el empleo quincenal | ||||||
| Límite Inferior | Límite superior | Cuota Fija | % sobre excedente | Límite Inferior | Límite superior | Subsidio p/empleo | |
| 0.01 | 244.80 | - | 1.92% | 0.01 | 872.85 | 200.85 | |
| 244.81 | 2,077.50 | 4.65 | 6.40% | 872.86 | 1,309.20 | 200.70 | |
| 2,077.51 | 3,651.00 | 121.95 | 10.88% | 1,309.21 | 1,713.60 | 200.70 | |
| 3,651.01 | 4,244.10 | 293.25 | 16.00% | 1,713.61 | 1,745.70 | 193.80 | |
| 4,244.11 | 5,081.40 | 388.05 | 17.92% | 1,745.71 | 2,193.75 | 188.70 | |
| 5,081.41 | 10,248.45 | 538.20 | 21.36% | 2,193.76 | 2,327.55 | 174.75 | |
| 10,248.46 | 16,153.05 | 1,641.75 | 23.52% | 2,327.56 | 2,632.65 | 160.35 | |
| 16,153.06 | En adelante | 3,030.60 | 30.00% | 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 | - | |||||
| Decenal | |||||||
| Impuesto decenal art. 113 LISR | Subsidio para el empleo decenal | ||||||
| Límite Inferior | Límite superior | Cuota Fija | % sobre excedente | Límite Inferior | Límite superior | Subsidio p/empleo | |
| 0.01 | 163.20 | - | 1.92% | 0.01 | 581.90 | 133.90 | |
| 163.21 | 1,385.00 | 3.10 | 6.40% | 581.91 | 872.80 | 133.80 | |
| 1,385.01 | 2,434.00 | 81.30 | 10.88% | 872.81 | 1,142.40 | 133.80 | |
| 2,434.01 | 2,829.40 | 195.50 | 16.00% | 1,142.41 | 1,163.80 | 129.20 | |
| 2,829.41 | 3,387.60 | 258.70 | 17.92% | 1,163.81 | 1,462.50 | 125.80 | |
| 3,387.61 | 6,832.30 | 358.80 | 21.36% | 1,462.51 | 1,551.70 | 116.50 | |
| 6,832.31 | 10,768.70 | 1,094.50 | 23.52% | 1,551.71 | 1,755.10 | 106.90 | |
| 10,768.71 | En adelante | 2,020.40 | 30.00% | 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 | - | |||||
| Semanal | |||||||
| Impuesto semanal art. 113 LISR | Subsidio para el empleo semanal | ||||||
| Límite Inferior | Límite superior | Cuota Fija | % sobre excedente | Límite Inferior | Límite superior | Subsidio p/empleo | |
| 0.01 | 114.24 | - | 1.92% | 0.01 | 407.33 | 93.73 | |
| 114.25 | 969.50 | 2.17 | 6.40% | 407.34 | 610.96 | 93.66 | |
| 969.51 | 1,703.80 | 56.91 | 10.88% | 610.97 | 799.68 | 93.66 | |
| 1,703.81 | 1,980.58 | 136.85 | 16.00% | 799.69 | 814.66 | 90.44 | |
| 1,980.59 | 2,371.32 | 181.09 | 17.92% | 814.67 | 1,023.75 | 88.06 | |
| 2,371.33 | 4,782.61 | 251.16 | 21.36% | 1,023.76 | 1,086.19 | 81.55 | |
| 4,782.62 | 7,538.09 | 766.15 | 23.52% | 1,086.20 | 1,228.57 | 74.83 | |
| 7,538.10 | En adelante | 1,414.28 | 30.00% | 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 | - | |||||
Descarga el archivo de Excel con las tarifas para pagos provisionales de ISR de 2004 a 2010.
|
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 |
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496.08 |
4,210.41 |
9.52 |
6.40% |
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1,768.97 |
2,653.38 |
406.83 |
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4,210.42 |
7,399.42 |
247.23 |
10.88% |
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2,653.39 |
3,472.84 |
406.62 |
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7,399.43 |
8,601.50 |
594.24 |
16.00% |
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3,472.85 |
3,537.87 |
392.77 |
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8,601.51 |
10,298.35 |
786.55 |
17.92% |
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3,537.88 |
4,446.15 |
382.46 |
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10,298.36 |
20,770.29 |
1,090.62 |
19.94% |
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4,446.16 |
4,717.18 |
354.23 |
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20,770.30 |
32,736.83 |
3,178.30 |
21.95% |
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4,717.19 |
5,335.42 |
324.87 |
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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 |
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248.04 |
2,105.20 |
4.76 |
6.40% |
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884.49 |
1,326.69 |
203.42 |
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2,105.21 |
3,699.71 |
123.62 |
10.88% |
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1,326.70 |
1,736.42 |
203.31 |
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3,699.72 |
4,300.75 |
297.12 |
16.00% |
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1,736.43 |
1,768.93 |
196.39 |
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4,300.76 |
5,149.17 |
393.28 |
17.92% |
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1,768.94 |
2,223.07 |
191.23 |
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5,149.18 |
10,385.14 |
545.31 |
19.94% |
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2,223.08 |
2,358.59 |
177.12 |
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10,385.15 |
16,368.41 |
1,589.15 |
21.95% |
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2,358.60 |
2,667.71 |
162.44 |
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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 |
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228.46 |
1,939.00 |
4.38 |
6.40% |
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814.66 |
1,221.95 |
187.36 |
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1,939.01 |
3,407.62 |
113.86 |
10.88% |
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1,221.96 |
1,599.33 |
187.26 |
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3,407.63 |
3,961.21 |
273.66 |
16.00% |
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1,599.34 |
1,629.28 |
180.88 |
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3,961.22 |
4,742.66 |
362.23 |
17.92% |
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1,629.29 |
2,047.56 |
176.13 |
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4,742.67 |
9,565.26 |
502.26 |
19.94% |
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2,047.57 |
2,172.38 |
163.13 |
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9,565.27 |
15,076.17 |
1,463.69 |
21.95% |
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2,172.39 |
2,457.10 |
149.61 |
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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 |
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114.23 |
969.49 |
2.19 |
6.40% |
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407.33 |
610.97 |
93.68 |
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969.50 |
1,703.81 |
56.93 |
10.88% |
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610.98 |
799.66 |
93.63 |
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1,703.82 |
1,980.60 |
136.83 |
16.00% |
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799.67 |
814.63 |
90.44 |
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1,980.61 |
2,371.32 |
181.11 |
17.92% |
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814.64 |
1,023.78 |
88.07 |
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2,371.33 |
4,782.62 |
251.13 |
19.94% |
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1,023.79 |
1,086.19 |
81.57 |
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4,782.63 |
7,538.08 |
731.85 |
21.95% |
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1,086.20 |
1,228.54 |
74.81 |
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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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Descarga el archivo de Excel con las tarifas para pagos provisionales de ISR de 2004 a 2009.