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Tablas Isr pagos prov
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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.
PTU generada por personas morales
La participación de los Trabajadores en las Utilidades de las Empresas (PTUE) generada por las personas morales en el ejercicio fiscal 2009 y la de ejercicios anteriores que no haya sido entregada, se debe entregar en este mes de Mayo de 2009. Recuerde que la PTUE generada por personas físicas tiene como fecha límite para entregarla el próximo 30 de Junio de 2009.