Conoce las tablas ISR 2020 y las de los subsidios aplicables para saber cuánto ISR pagarás durante 2020.
Las tablas ISR 2020 no experimentaron ningún cambio respecto a las de 2019, pues la inflación acumulada desde el último cambio no excedió el 10%.
Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual.
I.- Retenciones periódicas de ISR:
1.- Tablas ISR 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 |
