|
|
|
TARIFAS PARA CÁLCULO DEL ISR MENSUAL 2023
|
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 |
SUBSIDIO PARA EL EMPLEO MENSUAL (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 mensual |
|
$ |
$ |
$ |
|
0.01 |
1,768.96 |
407.02 |
|
1,768.97 |
2,653.38 |
406.83 |
|
2,653.39 |
3,472.84 |
406.62 |
|
3,472.85 |
3,537.87 |
392.77 |
|
3,537.88 |
4,446.15 |
382.46 |
|
4,446.16 |
4,717.18 |
354.23 |
|
4,717.19 |
5,335.42 |
324.87 |
|
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 |
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 mensual |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
746.04 |
0.00 |
1.92 |
407.02 |
|
746.05 |
746.05 |
1,768.96 |
14.32 |
6.40 |
407.02 |
|
746.05 |
1,768.97 |
2,653.38 |
14.32 |
6.40 |
406.83 |
|
746.05 |
2,653.39 |
3,472.84 |
14.32 |
6.40 |
406.62 |
|
746.05 |
3,472.85 |
3,537.87 |
14.32 |
6.40 |
392.77 |
|
746.05 |
3,537.88 |
4,446.15 |
14.32 |
6.40 |
382.46 |
|
746.05 |
4,446.16 |
4,717.18 |
14.32 |
6.40 |
354.23 |
|
746.05 |
4,717.19 |
5,335.42 |
14.32 |
6.40 |
324.87 |
|
746.05 |
5,335.43 |
6,224.67 |
14.32 |
6.40 |
294.63 |
|
746.05 |
6,224.68 |
6,332.05 |
14.32 |
6.40 |
253.54 |
|
6,332.06 |
6,332.06 |
7,113.90 |
371.83 |
10.88 |
253.54 |
|
6,332.06 |
7,113.91 |
7,382.33 |
371.83 |
10.88 |
217.61 |
|
6,332.06 |
7,382.34 |
11,128.01 |
371.83 |
10.88 |
0.00 |
|
11,128.02 |
11,128.02 |
12,935.82 |
893.63 |
16.00 |
0.00 |
|
12,935.83 |
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
0.00 |
|
15,487.72 |
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
0.00 |
|
31,236.50 |
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
0.00 |
|
49,233.01 |
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
0.00 |
|
93,993.91 |
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
0.00 |
|
125,325.21 |
125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
0.00 |
|
375,975.62 |
375,975.62 |
En adelante |
117,912.32 |
35.00 |
0.00 |