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PERSONAS FÍSICAS CON ACTIVIDADES EMPRESARIALES Y PROFESIONALES 2025
TARIFAS MENSUALES ACUMULADAS
MES DE ENERO
|
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 |
PERIODO ENERO - FEBRERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,492.08 |
0.00 |
1.92 |
|
1,492.09 |
12,664.10 |
28.64 |
6.40 |
|
12,664.11 |
22,256.02 |
743.66 |
10.88 |
|
22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
|
25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
|
30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
|
62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
|
98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
|
187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
|
250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
|
751,951.23 |
En adelante |
235,824.64 |
35.00 |
PERIODO ENERO - MARZO
|
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 |
PERIODO ENERO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,984.16 |
0.00 |
1.92 |
|
2,984.17 |
25,328.20 |
57.28 |
6.40 |
|
25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
|
44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
|
51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
|
61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
|
124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
|
196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
|
375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
|
501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
|
1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
PERIODO ENERO - MAYO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,730.20 |
0.00 |
1.92 |
|
3,730.21 |
31,660.25 |
71.60 |
6.40 |
|
31,660.26 |
55,640.05 |
1,859.15 |
10.88 |
|
55,640.06 |
64,679.10 |
4,468.15 |
16.00 |
|
64,679.11 |
77,438.55 |
5,914.40 |
17.92 |
|
77,438.56 |
156,182.45 |
8,200.90 |
21.36 |
|
156,182.46 |
246,165.00 |
25,020.60 |
23.52 |
|
246,165.01 |
469,969.50 |
46,184.45 |
30.00 |
|
469,969.51 |
626,626.00 |
113,325.85 |
32.00 |
|
626,626.01 |
1,879,878.05 |
163,455.90 |
34.00 |
|
1,879,878.06 |
En adelante |
589,561.60 |
35.00 |
PERIODO ENERO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,476.24 |
0.00 |
1.92 |
|
4,476.25 |
37,992.30 |
85.92 |
6.40 |
|
37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
|
66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
|
77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
|
92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
|
187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
|
295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
|
563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
|
751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
|
2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
PERIODO ENERO - JULIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,222.28 |
0.00 |
1.92 |
|
5,222.29 |
44,324.35 |
100.24 |
6.40 |
|
44,324.36 |
77,896.07 |
2,602.81 |
10.88 |
|
77,896.08 |
90,550.74 |
6,255.41 |
16.00 |
|
90,550.75 |
108,413.97 |
8,280.16 |
17.92 |
|
108,413.98 |
218,655.43 |
11,481.26 |
21.36 |
|
218,655.44 |
344,631.00 |
35,028.84 |
23.52 |
|
344,631.01 |
657,957.30 |
64,658.23 |
30.00 |
|
657,957.31 |
877,276.40 |
158,656.19 |
32.00 |
|
877,276.41 |
2,631,829.27 |
228,838.26 |
34.00 |
|
2,631,829.28 |
En adelante |
825,386.24 |
35.00 |
PERIODO ENERO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,968.32 |
0.00 |
1.92 |
|
5,968.33 |
50,656.40 |
114.56 |
6.40 |
|
50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
|
89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
|
103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
|
123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
|
249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
|
393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
|
751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
|
1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
|
3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
PERIODO ENERO - SEPTIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,714.36 |
0.00 |
1.92 |
|
6,714.37 |
56,988.45 |
128.88 |
6.40 |
|
56,988.46 |
100,152.09 |
3,346.47 |
10.88 |
|
100,152.10 |
116,422.38 |
8,042.67 |
16.00 |
|
116,422.39 |
139,389.39 |
10,645.92 |
17.92 |
|
139,389.40 |
281,128.41 |
14,761.62 |
21.36 |
|
281,128.42 |
443,097.00 |
45,037.08 |
23.52 |
|
443,097.01 |
845,945.10 |
83,132.01 |
30.00 |
|
845,945.11 |
1,127,926.80 |
203,986.53 |
32.00 |
|
1,127,926.81 |
3,383,780.49 |
294,220.62 |
34.00 |
|
3,383,780.50 |
En adelante |
1,061,210.88 |
35.00 |
PERIODO ENERO - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
7,460.40 |
0.00 |
1.92 |
|
7,460.41 |
63,320.50 |
143.20 |
6.40 |
|
63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
|
111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
|
129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
|
154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
|
312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
|
492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
|
939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
|
1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
|
3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
PERIODO ENERO - NOVIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
8,206.44 |
0.00 |
1.92 |
|
8,206.45 |
69,652.55 |
157.52 |
6.40 |
|
69,652.56 |
122,408.11 |
4,090.13 |
10.88 |
|
122,408.12 |
142,294.02 |
9,829.93 |
16.00 |
|
142,294.03 |
170,364.81 |
13,011.68 |
17.92 |
|
170,364.82 |
343,601.39 |
18,041.98 |
21.36 |
|
343,601.40 |
541,563.00 |
55,045.32 |
23.52 |
|
541,563.01 |
1,033,932.90 |
101,605.79 |
30.00 |
|
1,033,932.91 |
1,378,577.20 |
249,316.87 |
32.00 |
|
1,378,577.21 |
4,135,731.71 |
359,602.98 |
34.00 |
|
4,135,731.72 |
En adelante |
1,297,035.52 |
35.00 |
PERIODO ENERO - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
8,952.49 |
0 |
1.92 |
|
8,952.50 |
75,984.55 |
171.88 |
6.40 |
|
75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
|
133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
|
155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
|
185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
|
374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
|
590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
|
1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
|
1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
|
4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |