|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN PAGO SEMANAL 2016
IMPUESTO SEMANAL DEL ARTÍCULO 113 LISR
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
114.24 |
0.00 |
1.92 |
|
114.25 |
969.50 |
2.17 |
6.40 |
|
969.51 |
1,703.80 |
56.91 |
10.88 |
|
1,703.81 |
1,980.58 |
136.85 |
16.00 |
|
1,980.59 |
2,371.32 |
181.09 |
17.92 |
|
2,371.33 |
4,782.61 |
251.16 |
21.36 |
|
4,782.62 |
7,538.09 |
766.15 |
23.52 |
|
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
|
14,391.44 |
19,188.61 |
3,470.25 |
32.00 |
|
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
|
52,565.77 |
En adelante |
18,053.63 |
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 semanal |
|||
|
$ |
$ |
$ |
|||
|
0.01 |
|
407.33 |
|
93.73 |
|
|
407.34 |
|
610.96 |
|
93.66 |
|
|
610.97 |
|
799.68 |
|
93.66 |
|
|
799.69 |
|
814.66 |
|
90.44 |
|
|
814.67 |
|
1,023.75 |
|
88.06 |
|
|
1,023.76 |
|
1,086.19 |
|
81.55 |
|
|
1,086.20 |
|
1,228.57 |
|
74.83 |
|
|
1,228.58 |
|
1,433.32 |
|
67.83 |
|
|
1,433.33 |
|
1,638.07 |
|
58.38 |
|
|
1,638.08 |
|
1,699.88 |
|
50.12 |
|
|
1,699.89 |
|
En adelante |
|
0 |
|
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 |
semanal |
|
|
|
|
|
inferior 1 |
|
|
$ |
$ |
$ |
$ |
% |
$ |
|
0.01 |
0.01 |
114.24 |
0.00 |
1.92 |
93.73 |
|
114.25 |
114.25 |
407.33 |
2.17 |
6.40 |
93.73 |
|
114.25 |
407.34 |
610.96 |
2.17 |
6.40 |
93.66 |
|
114.25 |
610.97 |
799.68 |
2.17 |
6.40 |
93.66 |
|
114.25 |
799.69 |
814.66 |
2.17 |
6.40 |
90.44 |
|
114.25 |
814.67 |
969.50 |
2.17 |
6.40 |
88.06 |
|
969.51 |
969.51 |
1,023.75 |
56.91 |
10.88 |
88.06 |
|
969.51 |
1,023.76 |
1,086.19 |
56.91 |
10.88 |
81.55 |
|
969.51 |
1,086.20 |
1,228.57 |
56.91 |
10.88 |
74.83 |
|
969.51 |
1,228.58 |
1,433.32 |
56.91 |
10.88 |
67.83 |
|
969.51 |
1,433.33 |
1,638.07 |
56.91 |
10.88 |
58.38 |
|
969.51 |
1,638.08 |
1,699.88 |
56.91 |
10.88 |
50.12 |
|
969.51 |
1,699.89 |
1,703.80 |
56.91 |
10.88 |
0.00 |
|
1,703.81 |
1,703.81 |
1,980.58 |
136.85 |
16.00 |
0.00 |
|
1,980.59 |
1,980.59 |
2,371.32 |
181.09 |
17.92 |
0.00 |
|
2,371.33 |
2,371.33 |
4,782.61 |
251.16 |
21.36 |
0.00 |
|
4,782.62 |
4,782.62 |
7,538.09 |
766.15 |
23.52 |
0.00 |
|
7,538.10 |
7,538.10 |
14,391.44 |
1,414.28 |
30.00 |
0.00 |
|
14,391.45 |
14,391.45 |
19,188.61 |
3,470.25 |
32.00 |
0.00 |
|
19,188.62 |
19,188.62 |
57,565.76 |
5,005.35 |
34.00 |
0.00 |
|
57,565.77 |
57,565.77 |
En adelante |
18,053.63 |
35.00 |
0.00 |