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% |
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% |
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 | - | |||||