|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGOS DECENALES 2024
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
245.40 |
0 |
1.92 |
|
245.41 |
2,082.90 |
4.70 |
6.40 |
|
2,082.91 |
3,660.50 |
122.30 |
10.88 |
|
3,660.51 |
4,255.20 |
294.00 |
16.00 |
|
4,255.21 |
5,094.60 |
389.10 |
17.92 |
|
5,094.61 |
10,275.20 |
539.50 |
21.36 |
|
10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
|
16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
|
30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
|
41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
|
123,676.21 |
En adelante |
38,786.90 |
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 aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo decenal |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
245.40 |
0.00 |
1.92 |
133.90 |
|
245.41 |
245.41 |
581.90 |
4.70 |
6.40 |
133.90 |
|
245.41 |
581.91 |
872.80 |
4.70 |
6.40 |
133.80 |
|
245.41 |
872.81 |
1,142.40 |
4.70 |
6.40 |
133.80 |
|
245.41 |
1,142.41 |
1,163.80 |
4.70 |
6.40 |
129.20 |
|
245.41 |
1,163.81 |
1,462.50 |
4.70 |
6.40 |
125.80 |
|
245.41 |
1,462.51 |
1,551.70 |
4.70 |
6.40 |
116.50 |
|
245.41 |
1,551.71 |
1,755.10 |
4.70 |
6.40 |
106.90 |
|
245.41 |
1,755.11 |
2,047.60 |
4.70 |
6.40 |
96.90 |
|
245.41 |
2,047.61 |
2,082.90 |
4.70 |
6.40 |
83.40 |
|
2,082.91 |
2,082.91 |
2,340.10 |
122.30 |
10.88 |
83.40 |
|
2,082.91 |
2,340.11 |
2,428.40 |
122.30 |
10.88 |
71.60 |
|
2,082.91 |
2,428.41 |
3,660.50 |
122.30 |
10.88 |
0.00 |
|
3,660.51 |
3,660.51 |
4,255.20 |
294.00 |
16.00 |
0.00 |
|
4,255.21 |
4,255.21 |
5,094.60 |
389.10 |
17.92 |
0.00 |
|
5,094.61 |
5,094.61 |
10,275.20 |
539.50 |
21.36 |
0.00 |
|
10,275.21 |
10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
0.00 |
|
16,195.11 |
16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
0.00 |
|
30,919.01 |
30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
0.00 |
|
41,225.41 |
41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
0.00 |
|
123,676.21 |
123,676.21 |
En adelante |
38,786.90 |
35.00 |
0.00 |