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TARIFA PARA CÁLCULO DEL ISR EN INGRESOS POR ARRENDAMIENTO 2023
TARIFA APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES MENSUALES.
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el 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 APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES TRIMESTRALES.
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el 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 |