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|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGOS QUINCENALES 2016
IMPUESTO QUINCENAL DEL ARTÍCULO 113 LISR
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
244.80 |
0.00 |
1.92 |
|
244.81 |
2,077.50 |
4.65 |
6.40 |
|
2,077.51 |
3,651.00 |
121.95 |
10.88 |
|
3,651.01 |
4,244.10 |
293.25 |
16.00 |
|
4,244.11 |
5,081.40 |
388.05 |
17.92 |
|
5,081.41 |
10,248.45 |
538.20 |
21.36 |
|
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
|
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
|
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
|
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
|
123,355.21 |
En adelante |
38,686.35 |
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 quincenal |
|||
|
$ |
$ |
$ |
|||
|
0.01 |
|
872.85 |
|
200.85 |
|
|
872.86 |
|
1,309.20 |
|
200.70 |
|
|
1,309.21 |
|
1,713.60 |
|
200.70 |
|
|
1,713.61 |
|
1,745.70 |
|
193.80 |
|
|
1,745.71 |
|
2,193.75 |
|
188.70 |
|
|
2,193.76 |
|
2,327.55 |
|
174.75 |
|
|
2,327.56 |
|
2,632.65 |
|
160.35 |
|
|
2,632.66 |
|
3,071.40 |
|
145.35 |
|
|
3,071.41 |
|
3,510.15 |
|
125.10 |
|
|
3,510.16 |
|
3,642.60 |
|
107.40 |
|
|
3,642.61 |
|
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 quincenal |
|
|
|
|
|
excedente del límite |
|
|
|
|
|
|
inferior 1 |
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
244.80 |
0.00 |
1.92 |
200.85 |
|
244.81 |
244.81 |
872.85 |
4.65 |
6.40 |
200.85 |
|
244.81 |
872.86 |
1,309.20 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,309.21 |
1,713.60 |
4.65 |
6.40 |
200.70 |
|
244.81 |
1,713.61 |
1,745.70 |
4.65 |
6.40 |
193.80 |
|
244.81 |
1,745.71 |
2,077.50 |
4.65 |
6.40 |
188.70 |
|
2,077.51 |
2,077.51 |
2,193.75 |
121.95 |
10.88 |
188.70 |
|
2,077.51 |
2,193.76 |
2,327.55 |
121.95 |
10.88 |
174.75 |
|
2,077.51 |
2,327.56 |
2,632.65 |
121.95 |
10.88 |
160.35 |
|
2,077.51 |
2,632.66 |
3,071.40 |
121.95 |
10.88 |
145.35 |
|
2,077.51 |
3,071.41 |
3,510.15 |
121.95 |
10.88 |
125.10 |
|
2,077.51 |
3,510.16 |
3,642.60 |
121.95 |
10.88 |
107.40 |
|
2,077.51 |
3,642.61 |
3,651.00 |
121.95 |
10.88 |
0.00 |
|
3,651.01 |
3,651.01 |
4,244.10 |
293.25 |
16.00 |
0.00 |
|
4,244.11 |
4,244.11 |
5,081.40 |
388.05 |
17.92 |
0.00 |
|
5,081.41 |
5,081.41 |
10,248.45 |
538.20 |
21.36 |
0.00 |
|
10,248.46 |
10,248.46 |
16,153.05 |
1,641.75 |
23.52 |
0.00 |
|
16,153.06 |
16,153.06 |
30,838.80 |
3,030.60 |
30.00 |
0.00 |
|
30,838.81 |
30,838.81 |
41,118.45 |
7,436.25 |
32.00 |
0.00 |
|
41,118.46 |
41,118.46 |
123,355.20 |
10,725.75 |
34.00 |
0.00 |
|
123,355.21 |
123,355.21 |
En adelante |
38,686.35 |
35.00 |
0.00 |