|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGOS QUINCENALES 2024
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
368.10 |
0 |
1.92 |
|
368.11 |
3,124.35 |
7.05 |
6.40 |
|
3,124.36 |
5,490.75 |
183.45 |
10.88 |
|
5,490.76 |
6,382.80 |
441.00 |
16.00 |
|
6,382.81 |
7,641.90 |
583.65 |
17.92 |
|
7,641.91 |
15,412.80 |
809.25 |
21.36 |
|
15,412.81 |
24,292.65 |
2,469.15 |
23.52 |
|
24,292.66 |
46,378.50 |
4,557.75 |
30.00 |
|
46,378.51 |
61,838.10 |
11,183.40 |
32.00 |
|
61,838.11 |
185,514.30 |
16,130.55 |
34.00 |
|
185,514.31 |
En adelante |
58,180.35 |
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 aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo quincenal |
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
368.10 |
0.00 |
1.92 |
200.85 |
|
368.11 |
368.11 |
872.85 |
7.05 |
6.40 |
200.85 |
|
368.11 |
872.86 |
1,309.20 |
7.05 |
6.40 |
200.70 |
|
368.11 |
1,309.21 |
1,713.60 |
7.05 |
6.40 |
200.70 |
|
368.11 |
1,713.61 |
1,745.70 |
7.05 |
6.40 |
193.80 |
|
368.11 |
1,745.71 |
2,193.75 |
7.05 |
6.40 |
188.70 |
|
368.11 |
2,193.76 |
2,327.55 |
7.05 |
6.40 |
174.75 |
|
368.11 |
2,327.56 |
2,632.65 |
7.05 |
6.40 |
160.35 |
|
368.11 |
2,632.66 |
3,071.40 |
7.05 |
6.40 |
145.35 |
|
368.11 |
3,071.41 |
3,124.35 |
7.05 |
6.40 |
125.10 |
|
3,124.36 |
3,124.36 |
3,510.15 |
183.45 |
10.88 |
125.10 |
|
3,124.36 |
3,510.16 |
3,642.60 |
183.45 |
10.88 |
107.40 |
|
3,124.36 |
3,642.61 |
5,490.75 |
183.45 |
10.88 |
0.00 |
|
5,490.76 |
5,490.76 |
6,382.80 |
441.00 |
16.00 |
0.00 |
|
6,382.81 |
6,382.81 |
7,641.90 |
583.65 |
17.92 |
0.00 |
|
7,641.91 |
7,641.91 |
15,412.80 |
809.25 |
21.36 |
0.00 |
|
15,412.81 |
15,412.81 |
24,292.65 |
2,469.15 |
23.52 |
0.00 |
|
24,292.66 |
24,292.66 |
46,378.50 |
4,557.75 |
30.00 |
0.00 |
|
46,378.51 |
46,378.51 |
61,838.10 |
11,183.40 |
32.00 |
0.00 |
|
61,838.11 |
61,838.11 |
185,514.30 |
16,130.55 |
34.00 |
0.00 |
|
185,514.31 |
185,514.31 |
En adelante |
58,180.35 |
35.00 |
0.00 |