|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN FUNCIÓN A TRABAJO REALIZADO 2021
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
21.20 |
0.00 |
1.92 |
|
21.21 |
179.96 |
0.41 |
6.40 |
|
179.97 |
316.27 |
10.57 |
10.88 |
|
316.28 |
367.65 |
25.40 |
16.00 |
|
367.66 |
440.18 |
33.62 |
17.92 |
|
440.19 |
887.78 |
46.62 |
21.36 |
|
887.79 |
1,399.26 |
142.22 |
23.52 |
|
1,399.27 |
2,671.42 |
262.52 |
30.00 |
|
2,671.43 |
3,561.90 |
644.17 |
32.00 |
|
3,561.91 |
10,685.69 |
929.12 |
34.00 |
|
10,685.70 |
En adelante |
3,351.21 |
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 diario |
|
$ |
$ |
$ |
|
0.01 |
58.19 |
13.39 |
|
58.20 |
87.28 |
13.38 |
|
87.29 |
114.24 |
13.38 |
|
114.25 |
116.38 |
12.92 |
|
116.39 |
146.25 |
12.58 |
|
146.26 |
155.17 |
11.65 |
|
155.18 |
175.51 |
10.69 |
|
175.52 |
204.76 |
9.69 |
|
204.77 |
234.01 |
8.34 |
|
234.02 |
242.84 |
7.16 |
|
242.85 |
En adelante |
0.00 |
TARIFA INTEGRADA
|
Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
|
excedente del límite |
diario |
|
|
|
|
|
inferior 1 |
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
21.20 |
0.00 |
1.92 |
13.39 |
|
21.21 |
21.21 |
58.19 |
0.41 |
6.40 |
13.39 |
|
21.21 |
58.20 |
87.28 |
0.41 |
6.40 |
13.38 |
|
21.21 |
87.29 |
114.24 |
0.41 |
6.40 |
13.38 |
|
21.21 |
114.25 |
116.38 |
0.41 |
6.40 |
12.92 |
|
21.21 |
116.39 |
146.25 |
0.41 |
6.40 |
12.58 |
|
21.21 |
146.26 |
155.17 |
0.41 |
6.40 |
11.65 |
|
21.21 |
155.18 |
175.51 |
0.41 |
6.40 |
10.69 |
|
21.21 |
175.52 |
179.96 |
0.41 |
6.40 |
9.69 |
|
179.97 |
179.97 |
204.76 |
10.57 |
10.88 |
9.69 |
|
179.97 |
204.77 |
234.01 |
10.57 |
10.88 |
8.34 |
|
179.97 |
234.02 |
242.84 |
10.57 |
10.88 |
7.16 |
|
179.97 |
242.85 |
316.27 |
10.57 |
10.88 |
0.00 |
|
316.28 |
316.28 |
367.65 |
25.40 |
16.00 |
0.00 |
|
367.66 |
367.66 |
440.18 |
33.62 |
17.92 |
0.00 |
|
440.19 |
440.19 |
887.78 |
46.62 |
21.36 |
0.00 |
|
887.79 |
887.79 |
1,399.26 |
142.22 |
23.52 |
0.00 |
|
1,399.27 |
1,399.27 |
2,671.42 |
262.52 |
30.00 |
0.00 |
|
2,671.43 |
2,671.43 |
3,561.90 |
644.17 |
32.00 |
0.00 |
|
3,561.91 |
3,561.91 |
10,685.69 |
929.12 |
34.00 |
0.00 |
|
10,685.70 |
10,685.70 |
En adelante |
3,351.21 |
35.00 |
0.00 |