|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGOS QUINCENALES 2021
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
318.00 |
0.00 |
1.92 |
|
318.01 |
2,699.40 |
6.15 |
6.40 |
|
2,699.41 |
4,744.05 |
158.55 |
10.88 |
|
4,744.06 |
5,514.75 |
381.00 |
16.00 |
|
5,514.76 |
6,602.70 |
504.30 |
17.92 |
|
6,602.71 |
13,316.70 |
699.30 |
21.36 |
|
13,316.71 |
20,988.90 |
2,133.30 |
23.52 |
|
20,988.91 |
40,071.30 |
3,937.80 |
30.00 |
|
40,071.31 |
53,428.50 |
9,662.55 |
32.00 |
|
53,428.51 |
160,285.35 |
13,936.80 |
34.00 |
|
160,285.36 |
En adelante |
50,268.15 |
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 |
|
|
|
|
|
excedente del límite |
quincenal |
|
|
|
|
|
inferior 1 |
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
318.00 |
0.00 |
1.92 |
200.85 |
|
318.01 |
318.01 |
872.85 |
6.15 |
6.40 |
200.85 |
|
318.01 |
872.86 |
1,309.20 |
6.15 |
6.40 |
200.70 |
|
318.01 |
1,309.21 |
1,713.60 |
6.15 |
6.40 |
200.70 |
|
318.01 |
1,713.61 |
1,745.70 |
6.15 |
6.40 |
193.80 |
|
318.01 |
1,745.71 |
2,193.75 |
6.15 |
6.40 |
188.70 |
|
318.01 |
2,193.76 |
2,327.55 |
6.15 |
6.40 |
174.75 |
|
318.01 |
2,327.56 |
2,632.65 |
6.15 |
6.40 |
160.35 |
|
318.01 |
2,632.66 |
2,699.40 |
6.15 |
6.40 |
145.35 |
|
2,699.41 |
2,699.41 |
3,071.40 |
158.55 |
10.88 |
145.35 |
|
2,699.41 |
3,071.41 |
3,510.15 |
158.55 |
10.88 |
125.10 |
|
2,699.41 |
3,510.16 |
3,642.60 |
158.55 |
10.88 |
107.40 |
|
2,699.41 |
3,642.61 |
4,744.05 |
158.55 |
10.88 |
0.00 |
|
4,744.06 |
4,744.06 |
5,514.75 |
381.00 |
16.00 |
0.00 |
|
5,514.76 |
5,514.76 |
6,602.70 |
504.30 |
17.92 |
0.00 |
|
6,602.71 |
6,602.71 |
13,316.70 |
699.30 |
21.36 |
0.00 |
|
13,316.71 |
13,316.71 |
20,988.90 |
2,133.30 |
23.52 |
0.00 |
|
20,988.91 |
20,988.91 |
40,071.30 |
3,937.80 |
30.00 |
0.00 |
|
40,071.31 |
40,071.31 |
53,428.50 |
9,662.55 |
32.00 |
0.00 |
|
53,428.51 |
53,428.51 |
160,285.35 |
13,936.80 |
34.00 |
0.00 |
|
160,285.36 |
160,285.36 |
En adelante |
50,268.15 |
35.00 |
0.00 |