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|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGOS DECENALES 2016
IMPUESTO DECENAL DEL ARTÍCULO 113 LISR
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
163.20 |
0.00 |
1.92 |
|
163.21 |
1,385.00 |
3.10 |
6.40 |
|
1,385.01 |
2,434.00 |
81.30 |
10.88 |
|
2,434.01 |
2,829.40 |
195.50 |
16.00 |
|
2,829.41 |
3,387.60 |
258.70 |
17.92 |
|
3,387.61 |
6,832.30 |
358.80 |
21.36 |
|
6,832.31 |
10,768.70 |
1,094.50 |
23.52 |
|
10,768.71 |
20,559.20 |
2,020.40 |
30.00 |
|
20,559.21 |
27,412.30 |
4,957.50 |
32.00 |
|
27,412.31 |
82,236.80 |
7,150.50 |
34.00 |
|
82,236.81 |
En adelante |
25,790.90 |
35.00 |
SUBSIDIO PARA EL EMPLEO ARTICULO 8 DEL DECRETO DE REFORMAS FISCALES DEL 01/10/2007
|
Monto de ingresos que sirven de base para calcular el impuesto |
|||||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo decenal |
|||
|
$ |
$ |
$ |
|||
|
0.01 |
|
581.90 |
|
133.90 |
|
|
581.91 |
|
872.80 |
|
133.80 |
|
|
872.81 |
|
1,142.40 |
|
133.80 |
|
|
1,142.41 |
|
1,163.80 |
|
129.20 |
|
|
1,163.81 |
|
1,462.50 |
|
125.80 |
|
|
1,462.51 |
|
1,551.70 |
|
116.50 |
|
|
1,551.71 |
|
1,755.10 |
|
106.90 |
|
|
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 |
|
0.00 |
|
TARIFA INTEGRADA
|
Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para el |
|
|
|
|
|
aplicarse sobre el |
empleo decenal |
|
|
|
|
|
excedente del límite |
|
|
|
|
|
|
inferior 1 |
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
163.20 |
0.00 |
1.92 |
133.90 |
|
163.21 |
163.21 |
581.90 |
3.10 |
6.40 |
133.90 |
|
163.21 |
581.91 |
872.80 |
3.10 |
6.40 |
133.80 |
|
163.21 |
872.81 |
1,142.40 |
3.10 |
6.40 |
133.80 |
|
163.21 |
1,142.41 |
1,163.80 |
3.10 |
6.40 |
129.20 |
|
163.21 |
1,163.81 |
1,385.00 |
3.10 |
6.40 |
125.80 |
|
1,385.01 |
1,385.01 |
1,462.50 |
81.30 |
10.88 |
125.80 |
|
1,385.01 |
1,462.51 |
1,551.70 |
81.30 |
10.88 |
116.50 |
|
1,385.01 |
1,551.71 |
1,755.10 |
81.30 |
10.88 |
106.90 |
|
1,385.01 |
1,755.11 |
2,047.60 |
81.30 |
10.88 |
96.90 |
|
1,385.01 |
2,047.61 |
2,340.10 |
81.30 |
10.88 |
83.40 |
|
1,385.01 |
2,340.11 |
2,428.40 |
81.30 |
10.88 |
71.60 |
|
1,385.01 |
2,428.41 |
2,434.00 |
81.30 |
10.88 |
0.00 |
|
2,434.01 |
2,434.01 |
2,829.40 |
195.50 |
16.00 |
0.00 |
|
2,829.41 |
2,829.41 |
3,387.60 |
258.70 |
17.92 |
0.00 |
|
3,387.61 |
3,387.61 |
6,832.30 |
358.80 |
21.36 |
0.00 |
|
6,832.31 |
6,832.31 |
10,768.70 |
1,094.50 |
23.52 |
0.00 |
|
10,768.71 |
10,768.71 |
20,559.20 |
2,020.40 |
30.00 |
0.00 |
|
20,559.21 |
20,559.21 |
27,412.30 |
4,957.50 |
32.00 |
0.00 |
|
27,412.31 |
27,412.31 |
82,236.80 |
7,150.50 |
34.00 |
0.00 |
|
82,236.81 |
82,236.81 |
En adelante |
25,790.90 |
35.00 |
0.00 |