Conoce las tablas ISR 2019 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2019.
El 24 de diciembre fueron publicadas las tablas ISR 2019 en el Diario Oficial de la Federación. Cabe mencionar que no experimentaron ningún cambio respecto a las de 2018, por lo que lo que el impuesto será igual.
Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual.
Ya puedes consultar las tablas de ISR de 2020 en esta liga.
I.- Retenciones periódicas de ISR:
1.- Tablas ISR 2019: retención diaria
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
19.03 |
0.00 |
1.92 |
| 19.04 |
161.52 |
0.37 |
6.40 |
| 161.53 |
283.86 |
9.48 |
10.88 |
| 283.87 |
329.97 |
22.79 |
16.00 |
| 329.98 |
395.06 |
30.17 |
17.92 |
| 395.07 |
796.79 |
41.84 |
21.36 |
| 796.80 |
1,255.85 |
127.65 |
23.52 |
| 1,255.86 |
2,397.62 |
235.62 |
30.00 |
| 2,397.63 |
3,196.82 |
578.15 |
32.00 |
| 3,196.83 |
9,590.46 |
833.89 |
34.00 |
| 9,590.47 |
En adelante |
3,007.73 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo diario |
| $ |
$ |
$ |
| 0.01 |
58.19 |
13.39 |
| 58.20 |
87.28 |
13.38 |
| 87.29 |
114.24 |
13.38 |
| 114.25 |
116.38 |
12.92 |
| 116.39 |
146.25 |
12.58 |
| 146.26 |
155.17 |
11.65 |
| 155.18 |
175.51 |
10.69 |
| 175.52 |
204.76 |
9.69 |
| 204.77 |
234.01 |
8.34 |
| 234.02 |
242.84 |
7.16 |
| 242.85 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| 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 diario |
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
19.03 |
0.00 |
1.92 |
13.39 |
| 19.04 |
19.04 |
58.19 |
0.37 |
6.40 |
13.39 |
| 19.04 |
58.20 |
87.28 |
0.37 |
6.40 |
13.38 |
| 19.04 |
87.29 |
114.24 |
0.37 |
6.40 |
13.38 |
| 19.04 |
114.25 |
116.38 |
0.37 |
6.40 |
12.92 |
| 19.04 |
116.39 |
146.25 |
0.37 |
6.40 |
12.58 |
| 19.04 |
146.26 |
155.17 |
0.37 |
6.40 |
11.65 |
| 19.04 |
155.18 |
161.52 |
0.37 |
6.40 |
10.69 |
| 161.53 |
161.53 |
175.51 |
9.48 |
10.88 |
10.69 |
| 161.53 |
175.52 |
204.76 |
9.48 |
10.88 |
9.69 |
| 161.53 |
204.77 |
234.01 |
9.48 |
10.88 |
8.34 |
| 161.53 |
234.02 |
242.84 |
9.48 |
10.88 |
7.16 |
| 161.53 |
242.85 |
283.86 |
9.48 |
10.88 |
0.00 |
| 283.87 |
283.87 |
329.97 |
22.79 |
16.00 |
0.00 |
| 329.98 |
329.98 |
395.06 |
30.17 |
17.92 |
0.00 |
| 395.07 |
395.07 |
796.79 |
41.84 |
21.36 |
0.00 |
| 796.80 |
796.80 |
1,255.85 |
127.65 |
23.52 |
0.00 |
| 1,255.86 |
1,255.86 |
2,397.62 |
235.62 |
30.00 |
0.00 |
| 2,397.63 |
2,397.63 |
3,196.82 |
578.15 |
32.00 |
0.00 |
| 3,196.83 |
3,196.83 |
9,590.46 |
833.89 |
34.00 |
0.00 |
| 9,590.47 |
9,590.47 |
En adelante |
3,007.73 |
35.00 |
0.00 |
2.- Tablas ISR 2019: retenciones semanales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
133.21 |
0.00 |
1.92 |
| 133.22 |
1,130.64 |
2.59 |
6.40 |
| 1,130.65 |
1,987.02 |
66.36 |
10.88 |
| 1,987.03 |
2,309.79 |
159.53 |
16.00 |
| 2,309.80 |
2,765.42 |
211.19 |
17.92 |
| 2,765.43 |
5,577.53 |
292.88 |
21.36 |
| 5,577.54 |
8,790.95 |
893.55 |
23.52 |
| 8,790.96 |
16,783.34 |
1,649.34 |
30.00 |
| 16,783.35 |
22,377.74 |
4,047.05 |
32.00 |
| 22,377.75 |
67,133.22 |
5,837.23 |
34.00 |
| 67,133.23 |
En adelante |
21,054.11 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.
| 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 |
0.00 |
Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.
| 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 |
133.21 |
0.00 |
1.92 |
93.73 |
| 133.22 |
133.22 |
407.33 |
2.59 |
6.40 |
93.73 |
| 133.22 |
407.34 |
610.96 |
2.59 |
6.40 |
93.66 |
| 133.22 |
610.97 |
799.68 |
2.59 |
6.40 |
93.66 |
| 133.22 |
799.69 |
814.66 |
2.59 |
6.40 |
90.44 |
| 133.22 |
814.67 |
1,023.75 |
2.59 |
6.40 |
88.06 |
| 133.22 |
1,023.76 |
1,086.19 |
2.59 |
6.40 |
81.55 |
| 133.22 |
1,086.20 |
1,130.64 |
2.59 |
6.40 |
74.83 |
| 1,130.65 |
1,130.65 |
1,228.57 |
66.36 |
10.88 |
74.83 |
| 1,130.65 |
1,228.58 |
1,433.32 |
66.36 |
10.88 |
67.83 |
| 1,130.65 |
1,433.33 |
1,638.07 |
66.36 |
10.88 |
58.38 |
| 1,130.65 |
1,638.08 |
1,699.88 |
66.36 |
10.88 |
50.12 |
| 1,130.65 |
1,699.89 |
1,987.02 |
66.36 |
10.88 |
0.00 |
| 1,987.03 |
1,987.03 |
2,309.79 |
159.53 |
16.00 |
0.00 |
| 2,309.80 |
2,309.80 |
2,765.42 |
211.19 |
17.92 |
0.00 |
| 2,765.43 |
2,765.43 |
5,577.53 |
292.88 |
21.36 |
0.00 |
| 5,577.54 |
5,577.54 |
8,790.95 |
893.55 |
23.52 |
0.00 |
| 8,790.96 |
8,790.96 |
16,783.34 |
1,649.34 |
30.00 |
0.00 |
| 16,783.35 |
16,783.35 |
22,377.74 |
4,047.05 |
32.00 |
0.00 |
| 22,377.75 |
22,377.75 |
67,133.22 |
5,837.23 |
34.00 |
0.00 |
| 67,133.23 |
67,133.23 |
En adelante |
21,054.11 |
35.00 |
0.00 |
3.- Tablas ISR 2019: retenciones decenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
190.30 |
0.00 |
1.92 |
| 190.31 |
1,615.20 |
3.70 |
6.40 |
| 1,615.21 |
2,838.60 |
94.80 |
10.88 |
| 2,838.61 |
3,299.70 |
227.90 |
16.00 |
| 3,299.71 |
3,950.60 |
301.70 |
17.92 |
| 3,950.61 |
7,967.90 |
418.40 |
21.36 |
| 7,967.91 |
12,558.50 |
1,276.50 |
23.52 |
| 12,558.51 |
23,976.20 |
2,356.20 |
30.00 |
| 23,976.21 |
31,968.20 |
5,781.50 |
32.00 |
| 31,968.21 |
95,904.60 |
8,338.90 |
34.00 |
| 95,904.61 |
En adelante |
30,077.30 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.
| Monto de ingresos que sirven de base para |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo decenal |
| $ |
$ |
$ |
| 0.01 |
581.90 |
133.90 |
| 581.91 |
872.80 |
133.80 |
| 872.81 |
1,142.40 |
133.80 |
| 1,142.41 |
1,163.80 |
129.20 |
| 1,163.81 |
1,462.50 |
125.80 |
| 1,462.51 |
1,551.70 |
116.50 |
| 1,551.71 |
1,755.10 |
106.90 |
| 1,755.11 |
2,047.60 |
96.90 |
| 2,047.61 |
2,340.10 |
83.40 |
| 2,340.11 |
2,428.40 |
71.60 |
| 2,428.41 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.
| 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 |
133.21 |
0.00 |
1.92 |
93.73 |
| 133.22 |
133.22 |
407.33 |
2.59 |
6.40 |
93.73 |
| 133.22 |
407.34 |
610.96 |
2.59 |
6.40 |
93.66 |
| 133.22 |
610.97 |
799.68 |
2.59 |
6.40 |
93.66 |
| 133.22 |
799.69 |
814.66 |
2.59 |
6.40 |
90.44 |
| 133.22 |
814.67 |
1,023.75 |
2.59 |
6.40 |
88.06 |
| 133.22 |
1,023.76 |
1,086.19 |
2.59 |
6.40 |
81.55 |
| 133.22 |
1,086.20 |
1,130.64 |
2.59 |
6.40 |
74.83 |
| 1,130.65 |
1,130.65 |
1,228.57 |
66.36 |
10.88 |
74.83 |
| 1,130.65 |
1,228.58 |
1,433.32 |
66.36 |
10.88 |
67.83 |
| 1,130.65 |
1,433.33 |
1,638.07 |
66.36 |
10.88 |
58.38 |
| 1,130.65 |
1,638.08 |
1,699.88 |
66.36 |
10.88 |
50.12 |
| 1,130.65 |
1,699.89 |
1,987.02 |
66.36 |
10.88 |
0.00 |
| 1,987.03 |
1,987.03 |
2,309.79 |
159.53 |
16.00 |
0.00 |
| 2,309.80 |
2,309.80 |
2,765.42 |
211.19 |
17.92 |
0.00 |
| 2,765.43 |
2,765.43 |
5,577.53 |
292.88 |
21.36 |
0.00 |
| 5,577.54 |
5,577.54 |
8,790.95 |
893.55 |
23.52 |
0.00 |
| 8,790.96 |
8,790.96 |
16,783.34 |
1,649.34 |
30.00 |
0.00 |
| 16,783.35 |
16,783.35 |
22,377.74 |
4,047.05 |
32.00 |
0.00 |
| 22,377.75 |
22,377.75 |
67,133.22 |
5,837.23 |
34.00 |
0.00 |
| 67,133.23 |
67,133.23 |
En adelante |
21,054.11 |
35.00 |
0.00 |
| 7,967.91 |
7,967.91 |
12,558.50 |
1,276.50 |
23.52 |
0.00 |
| 12,558.51 |
12,558.51 |
23,976.20 |
2,356.20 |
30.00 |
0.00 |
| 23,976.21 |
23,976.21 |
31,968.20 |
5,781.50 |
32.00 |
0.00 |
| 31,968.21 |
31,968.21 |
95,904.60 |
8,338.90 |
34.00 |
0.00 |
| 95,904.61 |
95,904.61 |
En adelante |
30,077.30 |
35.00 |
0.00 |
4.- Tablas ISR 2019: pagos quincenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
285.45 |
0.00 |
1.92 |
| 285.46 |
2,422.80 |
5.55 |
6.40 |
| 2,422.81 |
4,257.90 |
142.20 |
10.88 |
| 4,257.91 |
4,949.55 |
341.85 |
16.00 |
| 4,949.56 |
5,925.90 |
452.55 |
17.92 |
| 5,925.91 |
11,951.85 |
627.60 |
21.36 |
| 11,951.86 |
18,837.75 |
1,914.75 |
23.52 |
| 18,837.76 |
35,964.30 |
3,534.30 |
30.00 |
| 35,964.31 |
47,952.30 |
8,672.25 |
32.00 |
| 47,952.31 |
143,856.90 |
12,508.35 |
34.00 |
| 143,856.91 |
En adelante |
45,115.95 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales
| 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 que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| 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 |
285.45 |
0.00 |
1.92 |
200.85 |
| 285.46 |
285.46 |
872.85 |
5.55 |
6.40 |
200.85 |
| 285.46 |
872.86 |
1,309.20 |
5.55 |
6.40 |
200.70 |
| 285.46 |
1,309.21 |
1,713.60 |
5.55 |
6.40 |
200.70 |
| 285.46 |
1,713.61 |
1,745.70 |
5.55 |
6.40 |
193.80 |
| 285.46 |
1,745.71 |
2,193.75 |
5.55 |
6.40 |
188.70 |
| 285.46 |
2,193.76 |
2,327.55 |
5.55 |
6.40 |
174.75 |
| 285.46 |
2,327.56 |
2,422.80 |
5.55 |
6.40 |
160.35 |
| 2,422.81 |
2,422.81 |
2,632.65 |
142.20 |
10.88 |
160.35 |
| 2,422.81 |
2,632.66 |
3,071.40 |
142.20 |
10.88 |
145.35 |
| 2,422.81 |
3,071.41 |
3,510.15 |
142.20 |
10.88 |
125.10 |
| 2,422.81 |
3,510.16 |
3,642.60 |
142.20 |
10.88 |
107.40 |
| 2,422.81 |
3,642.61 |
4,257.90 |
142.20 |
10.88 |
0.00 |
| 4,257.91 |
4,257.91 |
4,949.55 |
341.85 |
16.00 |
0.00 |
| 4,949.56 |
4,949.56 |
5,925.90 |
452.55 |
17.92 |
0.00 |
| 5,925.91 |
5,925.91 |
11,951.85 |
627.60 |
21.36 |
0.00 |
| 11,951.86 |
11,951.86 |
18,837.75 |
1,914.75 |
23.52 |
0.00 |
| 18,837.76 |
18,837.76 |
35,964.30 |
3,534.30 |
30.00 |
0.00 |
| 35,964.31 |
35,964.31 |
47,952.30 |
8,672.25 |
32.00 |
0.00 |
| 47,952.31 |
47,952.31 |
143,856.90 |
12,508.35 |
34.00 |
0.00 |
| 143,856.91 |
143,856.91 |
En adelante |
45,115.95 |
35.00 |
0.00 |
5.- Tablas ISR 2019: pagos mensuales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
578.52 |
0.00 |
1.92 |
| 578.53 |
4,910.18 |
11.11 |
6.40 |
| 4,910.19 |
8,629.20 |
288.33 |
10.88 |
| 8,629.21 |
10,031.07 |
692.96 |
16.00 |
| 10,031.08 |
12,009.94 |
917.26 |
17.92 |
| 12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
| 24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
| 38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
| 72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
| 97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
| 291,550.01 |
En adelante |
91,435.02 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
| $ |
$ |
$ |
| 0.01 |
1,768.96 |
407.02 |
| 1,768.97 |
2,653.38 |
406.83 |
| 2,653.39 |
3,472.84 |
406.62 |
| 3,472.85 |
3,537.87 |
392.77 |
| 3,537.88 |
4,446.15 |
382.46 |
| 4,446.16 |
4,717.18 |
354.23 |
| 4,717.19 |
5,335.42 |
324.87 |
| 5,335.43 |
6,224.67 |
294.63 |
| 6,224.68 |
7,113.90 |
253.54 |
| 7,113.91 |
7,382.33 |
217.61 |
| 7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
mensual |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
578.52 |
0.00 |
1.92 |
407.02 |
| 578.53 |
578.53 |
1,768.96 |
11.11 |
6.40 |
407.02 |
| 578.53 |
1,768.97 |
2,653.38 |
11.11 |
6.40 |
406.83 |
| 578.53 |
2,653.39 |
3,472.84 |
11.11 |
6.40 |
406.62 |
| 578.53 |
3,472.85 |
3,537.87 |
11.11 |
6.40 |
392.77 |
| 578.53 |
3,537.88 |
4,446.15 |
11.11 |
6.40 |
382.46 |
| 578.53 |
4,446.16 |
4,717.18 |
11.11 |
6.40 |
354.23 |
| 578.53 |
4,717.19 |
4,910.18 |
11.11 |
6.40 |
324.87 |
| 4,910.19 |
4,910.19 |
5,335.42 |
288.33 |
10.88 |
324.87 |
| 4,910.19 |
5,335.43 |
6,224.67 |
288.33 |
10.88 |
294.63 |
| 4,910.19 |
6,224.68 |
7,113.90 |
288.33 |
10.88 |
253.54 |
| 4,910.19 |
7,113.91 |
7,382.33 |
288.33 |
10.88 |
217.61 |
| 4,910.19 |
7,382.34 |
8,629.20 |
288.33 |
10.88 |
0.00 |
| 8,629.21 |
8,629.21 |
10,031.07 |
692.96 |
16.00 |
0.00 |
| 10,031.08 |
10,031.08 |
12,009.94 |
917.26 |
17.92 |
0.00 |
| 12,009.95 |
12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
0.00 |
| 24,222.32 |
24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
0.00 |
| 38,177.70 |
38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
0.00 |
| 72,887.51 |
72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
0.00 |
| 97,183.34 |
97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
0.00 |
| 291,550.01 |
291,550.01 |
En adelante |
91,435.02 |
35.00 |
0.00 |
6.- Tablas ISR 2019: anual
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
6,942.20
|
0.00
|
1.92
|
6,942.21
|
58,922.16
|
133.28
|
6.40
|
58,922.17
|
103,550.44
|
3,460.01
|
10.88
|
103,550.45
|
120,372.83
|
8,315.57
|
16.00
|
120,372.84
|
144,119.23
|
11,007.14
|
17.92
|
144,119.24
|
290,667.75
|
15,262.49
|
21.36
|
290,667.76
|
458,132.29
|
46,565.26
|
23.52
|
458,132.30
|
874,650.00
|
85,952.92
|
30.00
|
874,650.01
|
1,166,200.00
|
210,908.23
|
32.00
|
1,166,200.01
|
3,498,600.00
|
304,204.21
|
34.00
|
3,498,600.01
|
En adelante
|
1,097,220.21
|
35.00
|
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tablas ISR 2019: enero
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
578.52 |
0.00 |
1.92 |
| 578.53 |
4,910.18 |
11.11 |
6.40 |
| 4,910.19 |
8,629.20 |
288.33 |
10.88 |
| 8,629.21 |
10,031.07 |
692.96 |
16.00 |
| 10,031.08 |
12,009.94 |
917.26 |
17.92 |
| 12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
| 24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
| 38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
| 72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
| 97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
| 291,550.01 |
En adelante |
91,435.02 |
35.00 |
2.- Tablas ISR 2019: febrero
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
1,157.04 |
0.00 |
1.92 |
| 1,157.05 |
9,820.36 |
22.22 |
6.40 |
| 9,820.37 |
17,258.40 |
576.66 |
10.88 |
| 17,258.41 |
20,062.14 |
1,385.92 |
16.00 |
| 20,062.15 |
24,019.88 |
1,834.52 |
17.92 |
| 24,019.89 |
48,444.62 |
2,543.74 |
21.36 |
| 48,444.63 |
76,355.38 |
7,760.88 |
23.52 |
| 76,355.39 |
145,775.00 |
14,325.48 |
30.00 |
| 145,775.01 |
194,366.66 |
35,151.38 |
32.00 |
| 194,366.67 |
583,100.00 |
50,700.70 |
34.00 |
| 583,100.01 |
En adelante |
182,870.04 |
35.00 |
3.- Tablas ISR 2019: marzo
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
1,735.56 |
0.00 |
1.92 |
| 1,735.57 |
14,730.54 |
33.33 |
6.40 |
| 14,730.55 |
25,887.60 |
864.99 |
10.88 |
| 25,887.61 |
30,093.21 |
2,078.88 |
16.00 |
| 30,093.22 |
36,029.82 |
2,751.78 |
17.92 |
| 36,029.83 |
72,666.93 |
3,815.61 |
21.36 |
| 72,666.94 |
114,533.07 |
11,641.32 |
23.52 |
| 114,533.08 |
218,662.50 |
21,488.22 |
30.00 |
| 218,662.51 |
291,549.99 |
52,727.07 |
32.00 |
| 291,550.00 |
874,650.00 |
76,051.05 |
34.00 |
| 874,650.01 |
En adelante |
274,305.06 |
35.00 |
4.- Tablas ISR 2019: abril
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
2,314.08 |
0.00 |
1.92 |
| 2,314.09 |
19,640.72 |
44.44 |
6.40 |
| 19,640.73 |
34,516.80 |
1,153.32 |
10.88 |
| 34,516.81 |
40,124.28 |
2,771.84 |
16.00 |
| 40,124.29 |
48,039.76 |
3,669.04 |
17.92 |
| 48,039.77 |
96,889.24 |
5,087.48 |
21.36 |
| 96,889.25 |
152,710.76 |
15,521.76 |
23.52 |
| 152,710.77 |
291,550.00 |
28,650.96 |
30.00 |
| 291,550.01 |
388,733.32 |
70,302.76 |
32.00 |
| 388,733.33 |
1,166,200.00 |
101,401.40 |
34.00 |
| 1,166,200.01 |
En adelante |
365,740.08 |
35.00 |
5.- Tablas ISR 2019: mayo
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
2,892.60 |
0.00 |
1.92 |
| 2,892.61 |
24,550.90 |
55.55 |
6.40 |
| 24,550.91 |
43,146.00 |
1,441.65 |
10.88 |
| 43,146.01 |
50,155.35 |
3,464.80 |
16.00 |
| 50,155.36 |
60,049.70 |
4,586.30 |
17.92 |
| 60,049.71 |
121,111.55 |
6,359.35 |
21.36 |
| 121,111.56 |
190,888.45 |
19,402.20 |
23.52 |
| 190,888.46 |
364,437.50 |
35,813.70 |
30.00 |
| 364,437.51 |
485,916.65 |
87,878.45 |
32.00 |
| 485,916.66 |
1,457,750.00 |
126,751.75 |
34.00 |
| 1,457,750.01 |
En adelante |
457,175.10 |
35.00 |
6.- Tablas ISR 2019: junio
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse sobre
|
|
|
|
el excedente del límite inferior
|
$
|
$
|
$
|
%
|
0.01
|
3,471.12
|
0.00
|
1.92
|
3,471.13
|
29,461.08
|
66.66
|
6.40
|
29,461.09
|
51,775.20
|
1,729.98
|
10.88
|
51,775.21
|
60,186.42
|
4,157.76
|
16.00
|
60,186.43
|
72,059.64
|
5,503.56
|
17.92
|
72,059.65
|
145,333.86
|
7,631.22
|
21.36
|
145,333.87
|
229,066.14
|
23,282.64
|
23.52
|
229,066.15
|
437,325.00
|
42,976.44
|
30.00
|
437,325.01
|
583,099.98
|
105,454.14
|
32.00
|
583,099.99
|
1,749,300.00
|
152,102.10
|
34.00
|
1,749,300.01
|
En adelante
|
548,610.12
|
35.00
|
7.- Tabla ISR 2019: julio
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
4,049.64 |
0.00 |
1.92 |
| 4,049.65 |
34,371.26 |
77.77 |
6.40 |
| 34,371.27 |
60,404.40 |
2,018.31 |
10.88 |
| 60,404.41 |
70,217.49 |
4,850.72 |
16.00 |
| 70,217.50 |
84,069.58 |
6,420.82 |
17.92 |
| 84,069.59 |
169,556.17 |
8,903.09 |
21.36 |
| 169,556.18 |
267,243.83 |
27,163.08 |
23.52 |
| 267,243.84 |
510,212.50 |
50,139.18 |
30.00 |
| 510,212.51 |
680,283.31 |
123,029.83 |
32.00 |
| 680,283.32 |
2,040,850.00 |
177,452.45 |
34.00 |
| 2,040,850.01 |
En adelante |
640,045.14 |
35.00 |
8.- Tablas ISR 2019: agosto
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
4,628.16 |
0.00 |
1.92 |
| 4,628.17 |
39,281.44 |
88.88 |
6.40 |
| 39,281.45 |
69,033.60 |
2,306.64 |
10.88 |
| 69,033.61 |
80,248.56 |
5,543.68 |
16.00 |
| 80,248.57 |
96,079.52 |
7,338.08 |
17.92 |
| 96,079.53 |
193,778.48 |
10,174.96 |
21.36 |
| 193,778.49 |
305,421.52 |
31,043.52 |
23.52 |
| 305,421.53 |
583,100.00 |
57,301.92 |
30.00 |
| 583,100.01 |
777,466.64 |
140,605.52 |
32.00 |
| 777,466.65 |
2,332,400.00 |
202,802.80 |
34.00 |
| 2,332,400.01 |
En adelante |
731,480.16 |
35.00 |
9.- Tablas ISR 2019: septiembre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
5,206.68 |
0.00 |
1.92 |
| 5,206.69 |
44,191.62 |
99.99 |
6.40 |
| 44,191.63 |
77,662.80 |
2,594.97 |
10.88 |
| 77,662.81 |
90,279.63 |
6,236.64 |
16.00 |
| 90,279.64 |
108,089.46 |
8,255.34 |
17.92 |
| 108,089.47 |
218,000.79 |
11,446.83 |
21.36 |
| 218,000.80 |
343,599.21 |
34,923.96 |
23.52 |
| 343,599.22 |
655,987.50 |
64,464.66 |
30.00 |
| 655,987.51 |
874,649.97 |
158,181.21 |
32.00 |
| 874,649.98 |
2,623,950.00 |
228,153.15 |
34.00 |
| 2,623,950.01 |
En adelante |
822,915.18 |
35.00 |
10.- Tablas ISR 2019: octubre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
5,785.20 |
0.00 |
1.92 |
| 5,785.21 |
49,101.80 |
111.10 |
6.40 |
| 49,101.81 |
86,292.00 |
2,883.30 |
10.88 |
| 86,292.01 |
100,310.70 |
6,929.60 |
16.00 |
| 100,310.71 |
120,099.40 |
9,172.60 |
17.92 |
| 120,099.41 |
242,223.10 |
12,718.70 |
21.36 |
| 242,223.11 |
381,776.90 |
38,804.40 |
23.52 |
| 381,776.91 |
728,875.00 |
71,627.40 |
30.00 |
| 728,875.01 |
971,833.30 |
175,756.90 |
32.00 |
| 971,833.31 |
2,915,500.00 |
253,503.50 |
34.00 |
| 2,915,500.01 |
En adelante |
914,350.20 |
35.00 |
11.- Tablas ISR 2019: noviembre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
6,363.72 |
0.00 |
1.92 |
| 6,363.73 |
54,011.98 |
122.21 |
6.40 |
| 54,011.99 |
94,921.20 |
3,171.63 |
10.88 |
| 94,921.21 |
110,341.77 |
7,622.56 |
16.00 |
| 110,341.78 |
132,109.34 |
10,089.86 |
17.92 |
| 132,109.35 |
266,445.41 |
13,990.57 |
21.36 |
| 266,445.42 |
419,954.59 |
42,684.84 |
23.52 |
| 419,954.60 |
801,762.50 |
78,790.14 |
30.00 |
| 801,762.51 |
1,069,016.63 |
193,332.59 |
32.00 |
| 1,069,016.64 |
3,207,050.00 |
278,853.85 |
34.00 |
| 3,207,050.01 |
En adelante |
1,005,785.22 |
35.00 |
12.- Tablas ISR 2019: diciembre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
6,942.20 |
0.00 |
1.92 |
| 6,942.21 |
58,922.16 |
133.28 |
6.40 |
| 58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
| 103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
| 120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
| 144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
| 290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
| 458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
| 874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
| 1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
| 3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
1,157.04 |
0.00 |
1.92 |
| 1,157.05 |
9,820.36 |
22.22 |
6.40 |
| 9,820.37 |
17,258.40 |
576.66 |
10.88 |
| 17,258.41 |
20,062.14 |
1,385.92 |
16.00 |
| 20,062.15 |
24,019.88 |
1,834.52 |
17.92 |
| 24,019.89 |
48,444.62 |
2,543.74 |
21.36 |
| 48,444.63 |
76,355.38 |
7,760.88 |
23.52 |
| 76,355.39 |
145,775.00 |
14,325.48 |
30.00 |
| 145,775.01 |
194,366.66 |
35,151.38 |
32.00 |
| 194,366.67 |
583,100.00 |
50,700.70 |
34.00 |
| 583,100.01 |
En adelante |
182,870.04 |
35.00 |
2.- Marzo-abril
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
2,314.08 |
0.00 |
1.92 |
| 2,314.09 |
19,640.72 |
44.44 |
6.40 |
| 19,640.73 |
34,516.80 |
1,153.32 |
10.88 |
| 34,516.81 |
40,124.28 |
2,771.84 |
16.00 |
| 40,124.29 |
48,039.76 |
3,669.04 |
17.92 |
| 48,039.77 |
96,889.24 |
5,087.48 |
21.36 |
| 96,889.25 |
152,710.76 |
15,521.76 |
23.52 |
| 152,710.77 |
291,550.00 |
28,650.96 |
30.00 |
| 291,550.01 |
388,733.32 |
70,302.76 |
32.00 |
| 388,733.33 |
1,166,200.00 |
101,401.40 |
34.00 |
| 1,166,200.01 |
En adelante |
365,740.08 |
35.00 |
3.- Mayo-junio
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
3,471.12 |
0.00 |
1.92 |
| 3,471.13 |
29,461.08 |
66.66 |
6.40 |
| 29,461.09 |
51,775.20 |
1,729.98 |
10.88 |
| 51,775.21 |
60,186.42 |
4,157.76 |
16.00 |
| 60,186.43 |
72,059.64 |
5,503.56 |
17.92 |
| 72,059.65 |
145,333.86 |
7,631.22 |
21.36 |
| 145,333.87 |
229,066.14 |
23,282.64 |
23.52 |
| 229,066.15 |
437,325.00 |
42,976.44 |
30.00 |
| 437,325.01 |
583,099.98 |
105,454.14 |
32.00 |
| 583,099.99 |
1,749,300.00 |
152,102.10 |
34.00 |
| 1,749,300.01 |
En adelante |
548,610.12 |
35.00 |
4.- Julio-agosto
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
4,628.16 |
0.00 |
1.92 |
| 4,628.17 |
39,281.44 |
88.88 |
6.40 |
| 39,281.45 |
69,033.60 |
2,306.64 |
10.88 |
| 69,033.61 |
80,248.56 |
5,543.68 |
16.00 |
| 80,248.57 |
96,079.52 |
7,338.08 |
17.92 |
| 96,079.53 |
193,778.48 |
10,174.96 |
21.36 |
| 193,778.49 |
305,421.52 |
31,043.52 |
23.52 |
| 305,421.53 |
583,100.00 |
57,301.92 |
30.00 |
| 583,100.01 |
777,466.64 |
140,605.52 |
32.00 |
| 777,466.65 |
2,332,400.00 |
202,802.80 |
34.00 |
| 2,332,400.01 |
En adelante |
731,480.16 |
35.00 |
5.- Septiembre-octubre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
5,785.20 |
0.00 |
1.92 |
| 5,785.21 |
49,101.80 |
111.10 |
6.40 |
| 49,101.81 |
86,292.00 |
2,883.30 |
10.88 |
| 86,292.01 |
100,310.70 |
6,929.60 |
16.00 |
| 100,310.71 |
120,099.40 |
9,172.60 |
17.92 |
| 120,099.41 |
242,223.10 |
12,718.70 |
21.36 |
| 242,223.11 |
381,776.90 |
38,804.40 |
23.52 |
| 381,776.91 |
728,875.00 |
71,627.40 |
30.00 |
| 728,875.01 |
971,833.30 |
175,756.90 |
32.00 |
| 971,833.31 |
2,915,500.00 |
253,503.50 |
34.00 |
| 2,915,500.01 |
En adelante |
914,350.20 |
35.00 |
6.- Noviembre-diciembre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
6,942.20 |
0.00 |
1.92 |
| 6,942.21 |
58,922.16 |
133.28 |
6.40 |
| 58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
| 103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
| 120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
| 144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
| 290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
| 458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
| 874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
| 1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
| 3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |
IV.- Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes
1.- Tablas ISR 2019: mensual
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
578.52 |
0.00 |
1.92 |
| 578.53 |
4,910.18 |
11.11 |
6.40 |
| 4,910.19 |
8,629.20 |
288.33 |
10.88 |
| 8,629.21 |
10,031.07 |
692.96 |
16.00 |
| 10,031.08 |
12,009.94 |
917.26 |
17.92 |
| 12,009.95 |
24,222.31 |
1,271.87 |
21.36 |
| 24,222.32 |
38,177.69 |
3,880.44 |
23.52 |
| 38,177.70 |
72,887.50 |
7,162.74 |
30.00 |
| 72,887.51 |
97,183.33 |
17,575.69 |
32.00 |
| 97,183.34 |
291,550.00 |
25,350.35 |
34.00 |
| 291,550.01 |
En adelante |
91,435.02 |
35.00 |
2.- Tablas ISR 2019: trimestral
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
1,735.56 |
0.00 |
1.92 |
| 1,735.57 |
14,730.54 |
33.33 |
6.40 |
| 14,730.55 |
25,887.60 |
864.99 |
10.88 |
| 25,887.61 |
30,093.21 |
2,078.88 |
16.00 |
| 30,093.22 |
36,029.82 |
2,751.78 |
17.92 |
| 36,029.83 |
72,666.93 |
3,815.61 |
21.36 |
| 72,666.94 |
114,533.07 |
11,641.32 |
23.52 |
| 114,533.08 |
218,662.50 |
21,488.22 |
30.00 |
| 218,662.51 |
291,549.99 |
52,727.07 |
32.00 |
| 291,550.00 |
874,650.00 |
76,051.05 |
34.00 |
| 874,650.01 |
En adelante |
274,305.06 |
35.00 |
V: Tarifas semestrales para personas morales con actividades agrícolas y ganaderas
1.- Tablas ISR 2019: primer semestre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
3,471.12 |
0.00 |
1.92 |
| 3,471.13 |
29,461.08 |
66.66 |
6.40 |
| 29,461.09 |
51,775.20 |
1,729.98 |
10.88 |
| 51,775.21 |
60,186.42 |
4,157.76 |
16.00 |
| 60,186.43 |
72,059.64 |
5,503.56 |
17.92 |
| 72,059.65 |
145,333.86 |
7,631.22 |
21.36 |
| 145,333.87 |
229,066.14 |
23,282.64 |
23.52 |
| 229,066.15 |
437,325.00 |
42,976.44 |
30.00 |
| 437,325.01 |
583,099.98 |
105,454.14 |
32.00 |
| 583,099.99 |
1,749,300.00 |
152,102.10 |
34.00 |
| 1,749,300.01 |
En adelante |
548,610.12 |
35.00 |
2.- Tablas ISR 2019: segundo semestre
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
6,942.20 |
0.00 |
1.92 |
| 6,942.21 |
58,922.16 |
133.28 |
6.40 |
| 58,922.17 |
103,550.44 |
3,460.01 |
10.88 |
| 103,550.45 |
120,372.83 |
8,315.57 |
16.00 |
| 120,372.84 |
144,119.23 |
11,007.14 |
17.92 |
| 144,119.24 |
290,667.75 |
15,262.49 |
21.36 |
| 290,667.76 |
458,132.29 |
46,565.26 |
23.52 |
| 458,132.30 |
874,650.00 |
85,952.92 |
30.00 |
| 874,650.01 |
1,166,200.00 |
210,908.23 |
32.00 |
| 1,166,200.01 |
3,498,600.00 |
304,204.21 |
34.00 |
| 3,498,600.01 |
En adelante |
1,097,220.21 |
35.00 |
