Tablas ISR 2021
Conoce las tablas ISR 2021 y las de los subsidios aplicables para saber cuánto ISR pagarás durante 2021.
A diferencia del año pasado, en esta ocasión las tablas ISR 2021 si tienen varios cambios respecto al año anterior.
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 2021: retención diaria
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
21.20 |
0.00 |
1.92 |
| 21.21 |
179.96 |
0.41 |
6.40 |
| 179.97 |
316.27 |
10.57 |
10.88 |
| 316.28 |
367.65 |
25.40 |
16.00 |
| 367.66 |
440.18 |
33.62 |
17.92 |
| 440.19 |
887.78 |
46.62 |
21.36 |
| 887.79 |
1,399.26 |
142.22 |
23.52 |
| 1,399.27 |
2,671.42 |
262.52 |
30.00 |
| 2,671.43 |
3,561.90 |
644.17 |
32.00 |
| 3,561.91 |
10,685.69 |
929.12 |
34.00 |
| 10,685.70 |
En adelante |
3,351.21 |
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 |
21.20 |
0.00 |
1.92 |
13.39 |
| 21.21 |
21.21 |
58.19 |
0.41 |
6.40 |
13.39 |
| 21.21 |
58.20 |
87.28 |
0.41 |
6.40 |
13.38 |
| 21.21 |
87.28 |
114.24 |
0.41 |
6.40 |
13.38 |
| 21.21 |
114.25 |
116.38 |
0.41 |
6.40 |
12.92 |
| 21.21 |
116.39 |
146.25 |
0.41 |
6.40 |
12.58 |
| 21.21 |
146.26 |
155.17 |
0.41 |
6.40 |
11.65 |
| 21.21 |
155.18 |
175.51 |
0.41 |
6.40 |
10.69 |
| 21.21 |
175.52 |
179.96 |
0.41 |
6.40 |
9.69 |
| 179.97 |
179.97 |
204.76 |
10.57 |
10.88 |
9.69 |
| 179.97 |
204.77 |
234.01 |
10.57 |
10.88 |
8.34 |
| 179.97 |
234.02 |
242.84 |
10.57 |
10.88 |
7.16 |
| 179.97 |
242.85 |
316.27 |
10.57 |
10.88 |
0.00 |
| 316.28 |
316.28 |
367.65 |
25.40 |
16.00 |
0.00 |
| 367.66 |
367.66 |
440.18 |
33.62 |
17.92 |
0.00 |
| 440.19 |
440.19 |
887.78 |
46.62 |
21.36 |
0.00 |
| 887.79 |
887.79 |
1,399.26 |
142.22 |
23.52 |
0.00 |
| 1,399.27 |
1,399.27 |
2,671.42 |
262.52 |
30.00 |
0.00 |
| 2,671.43 |
2,671.43 |
3,561.90 |
644.17 |
32.00 |
0.00 |
| 3,561.91 |
3,561.91 |
10,685.69 |
929.12 |
34.00 |
0.00 |
| 10,685.70 |
10,685.70 |
En adelante |
3,351.21 |
35.00 |
0.00 |
2.- Tablas ISR 2021: retenciones semanales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
148.40 |
0.00 |
1.92 |
| 148.41 |
1,259.72 |
2.87 |
6.40 |
| 1,259.73 |
2,213.89 |
73.99 |
10.88 |
| 2,213.90 |
2,573.55 |
177.80 |
16.00 |
| 2,573.56 |
3,081.26 |
235.34 |
17.92 |
| 3,081.27 |
6,214.46 |
326.34 |
21.36 |
| 6,214.47 |
9,794.82 |
995.54 |
23.52 |
| 9,794.83 |
18,699.94 |
1,837.64 |
30.00 |
| 18,699.95 |
24,933.30 |
4,509.19 |
32.00 |
| 24,933.31 |
74,799.83 |
6,503.84 |
34.00 |
| 74,799.84 |
En adelante |
23,458.47 |
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 |
148.40 |
0.00 |
1.92 |
93.73 |
| 148.41 |
148.41 |
407.33 |
2.87 |
6.40 |
93.73 |
| 148.41 |
407.34 |
610.96 |
2.87 |
6.40 |
93.66 |
| 148.41 |
610.97 |
799.68 |
2.87 |
6.40 |
93.66 |
| 148.41 |
799.69 |
814.66 |
2.87 |
6.40 |
90.44 |
| 148.41 |
814.67 |
1,023.75 |
2.87 |
6.40 |
88.06 |
| 148.41 |
1,023.76 |
1,086.19 |
2.87 |
6.40 |
81.55 |
| 148.41 |
1,086.20 |
1,228.57 |
2.87 |
6.40 |
74.83 |
| 148.41 |
1,228.58 |
1,259.72 |
2.87 |
6.40 |
67.83 |
| 1,259.73 |
1,259.73 |
1,433.32 |
73.99 |
10.88 |
67.83 |
| 1,259.73 |
1,433.32 |
1,638.07 |
73.99 |
10.88 |
58.38 |
| 1,259.73 |
1,638.08 |
1,699.88 |
73.99 |
10.88 |
50.12 |
| 1,259.73 |
1,699.89 |
2,213.89 |
73.99 |
10.88 |
0.00 |
| 2,213.90 |
2,213.90 |
2,573.55 |
177.80 |
16.00 |
0.00 |
| 2,573.56 |
2,573.56 |
3,081.26 |
235.34 |
17.92 |
0.00 |
| 3,081.27 |
3,081.27 |
6,214.46 |
326.34 |
21.36 |
0.00 |
| 6,214.47 |
6,214.47 |
9,794.82 |
995.54 |
23.52 |
0.00 |
| 9,794.83 |
9,794.83 |
18,699.94 |
1,837.64 |
30.00 |
0.00 |
| 18,699.95 |
18,699.95 |
24,933.30 |
4,509.19 |
32.00 |
0.00 |
| 24,933.31 |
24,933.31 |
74,799.83 |
6,503.84 |
34.00 |
0.00 |
| 74,799.84 |
74,799.84 |
en adelante |
23,458.47 |
35.00 |
0.00 |
3.- Tablas ISR 2021: retenciones decenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
212.00 |
0.00 |
1.92 |
| 212.01 |
1,799.60 |
4.10 |
6.40 |
| 1,799.61 |
3,162.70 |
105.70 |
10.88 |
| 3,162.71 |
3,676.50 |
254.00 |
16.00 |
| 3,676.51 |
4,401.80 |
336.20 |
17.92 |
| 4,401.81 |
8,877.80 |
466.20 |
21.36 |
| 8,877.81 |
13,992.60 |
1,422.20 |
23.52 |
| 13,992.61 |
26,714.20 |
2,625.20 |
30.00 |
| 26,714.21 |
35,619.00 |
6,441.70 |
32.00 |
| 35,619.01 |
106,856.90 |
9,291.20 |
34.00 |
| 106,856.91 |
En adelante |
33,512.10 |
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 |
212.00 |
0.00 |
1.92 |
133.90 |
| 212.01 |
212.01 |
581.90 |
4.10 |
6.40 |
133.90 |
| 212.01 |
581.91 |
872.80 |
4.10 |
6.40 |
133.80 |
| 212.01 |
872.81 |
1,142.40 |
4.10 |
6.40 |
133.80 |
| 212.01 |
1,142.41 |
1,163.80 |
4.10 |
6.40 |
129.20 |
| 212.01 |
1,163.81 |
1,462.50 |
4.10 |
6.40 |
125.80 |
| 212.01 |
1,462.51 |
1,551.70 |
4.10 |
6.40 |
116.50 |
| 212.01 |
1,551.71 |
1,755.10 |
4.10 |
6.40 |
106.90 |
| 212.01 |
1,755.11 |
1,799.60 |
4.10 |
6.40 |
96.90 |
| 1,799.61 |
1,799.61 |
2,047.60 |
105.70 |
10.88 |
96.90 |
| 1,799.61 |
2,047.61 |
2,340.10 |
105.70 |
10.88 |
83.40 |
| 1,799.61 |
2,340.11 |
2,428.40 |
105.70 |
10.88 |
71.60 |
| 1,799.61 |
2,428.41 |
3,162.70 |
105.70 |
10.88 |
0.00 |
| 3,162.71 |
3,162.71 |
3,676.50 |
254.00 |
16.00 |
0.00 |
| 3,676.51 |
3,676.51 |
4,401.80 |
336.20 |
17.92 |
0.00 |
| 4,401.81 |
4,401.81 |
8,877,80 |
466.20 |
21.36 |
0.00 |
| 8,877,81 |
8,877,81 |
13,992.60 |
1,422.20 |
23.52 |
0.00 |
| 13,992.61 |
13,992.61 |
26,714.20 |
2,625.20 |
30.00 |
0.00 |
| 26,714.21 |
26,714.21 |
35,619.00 |
6,441.70 |
32.00 |
0.00 |
| 35,619.01 |
35,619.01 |
106,856.90 |
9,291.20 |
34.00 |
0.00 |
| 106,856.91 |
106,856.91 |
en adelante |
33,512.10 |
35.00 |
0.00 |
4.- Tablas ISR 2021: pagos quincenales
| 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 |
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 |
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 |
160,285.35 |
En adelante |
50,268.15 |
35.00 |
0.00 |
5.- Tablas ISR 2021: pagos mensuales
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
644.58 |
0.00 |
1.92 |
| 644.59 |
5,470.92 |
12.38 |
6.40 |
| 5,470.93 |
9,614.66 |
321.26 |
10.88 |
| 9,614.67 |
11,176.62 |
772.10 |
16.00 |
| 11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
| 13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
| 26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
| 42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
| 81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
| 108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
| 324,845.02 |
En adelante |
101,876.90 |
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 |
644.58 |
0.00 |
1.92 |
407.02 |
| 644.59 |
644.59 |
1,768.96 |
12.38 |
6.40 |
407.02 |
| 644.59 |
1,768.97 |
2,653.38 |
12.38 |
6.40 |
406.83 |
| 644.59 |
2,653.39 |
3,472.84 |
12.38 |
6.40 |
406.62 |
| 644.59 |
3,472.85 |
3,537.87 |
12.38 |
6.40 |
392.77 |
| 644.59 |
3,537.88 |
4,446.15 |
12.38 |
6.40 |
382.46 |
| 644.59 |
4,446.16 |
4,717.18 |
12.38 |
6.40 |
354.23 |
| 644.59 |
4,717.19 |
5,335.42 |
12.38 |
6.40 |
324.87 |
| 644.59 |
5,335.43 |
5,470.92 |
12.38 |
6.40 |
294.63 |
| 5,470.93 |
5,470.93 |
6,224.67 |
321.26 |
10.88 |
294.63 |
| 5,470.93 |
6,224.68 |
7,113.90 |
321.26 |
10.88 |
253.54 |
| 5,470.93 |
7,113.91 |
7,382.33 |
321.26 |
10.88 |
217.61 |
| 5,470.93 |
7,382.34 |
9,614.66 |
321.26 |
10.88 |
0.00 |
| 9,614.67 |
9,614.67 |
11,176.62 |
772.10 |
16.00 |
0.00 |
| 11,176.63 |
11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
0.00 |
| 13,381.48 |
13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
0.00 |
| 26,988.51 |
26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
0.00 |
| 42,537.59 |
42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
0.00 |
| 81,211.26 |
81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
0.00 |
| 108,281.68 |
108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
0.00 |
| 324,845.02 |
324,845.02 |
En adelante |
101,876.90 |
35.00 |
0.00 |
6.- Tablas ISR 2021: anual
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tablas ISR 2021: enero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
644.58 |
0.00 |
1.92 |
| 644.59 |
5,470.92 |
12.38 |
6.40 |
| 5,470.93 |
9,614.66 |
321.26 |
10.88 |
| 9,614.67 |
11,176.62 |
772.10 |
16.00 |
| 11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
| 13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
| 26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
| 42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
| 81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
| 108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
| 324,845.02 |
En adelante |
101,876.90 |
35.00 |
2.- Tablas ISR 2021: febrero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,289.16 |
0.00 |
1.92 |
| 1,289.17 |
10,941.84 |
24.76 |
6.40 |
| 10,941.85 |
19,229.32 |
642.52 |
10.88 |
| 19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
| 22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
| 26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
| 53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
| 85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
| 162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
| 216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
| 649,690.03 |
En adelante |
203,753.80 |
35.00 |
3.- Tablas ISR 2021: marzo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,933.74 |
0.00 |
1.92 |
| 1,933.75 |
16,412.76 |
37.14 |
6.40 |
| 16,412.77 |
28,843.98 |
963.78 |
10.88 |
| 28,843.99 |
33,529.86 |
2,316.30 |
16.00 |
| 33,529.87 |
40,144.41 |
3,066.03 |
17.92 |
| 40,144.42 |
80,965.50 |
4,251.36 |
21.36 |
| 80,965.51 |
127,612.74 |
12,970.74 |
23.52 |
| 127,612.75 |
243,633.75 |
23,942.19 |
30.00 |
| 243,633.76 |
324,845.01 |
58,748.49 |
32.00 |
| 324,845.02 |
974,535.03 |
84,736.08 |
34.00 |
| 974,535.04 |
En adelante |
305,630.70 |
35.00 |
4.- Tablas ISR 2021: abril
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,578.32 |
0.00 |
1.92 |
| 2,578.33 |
21,883.68 |
49.52 |
6.40 |
| 21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
| 38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
| 44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
| 53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
| 107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
| 170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
| 324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
| 433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
| 1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
5.- Tablas ISR 2021: mayo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,222.90 |
0.00 |
1.92 |
| 3,222.91 |
27,354.60 |
61.90 |
6.40 |
| 27,354.61 |
48,073.30 |
1,606.30 |
10.88 |
| 48,073.31 |
55,883.10 |
3,860.50 |
16.00 |
| 55,883.11 |
66,907.35 |
5,110.05 |
17.92 |
| 66,907.36 |
134,942.50 |
7,085.60 |
21.36 |
| 134,942.51 |
212,687.90 |
21,617.90 |
23.52 |
| 212,687.91 |
406,056.25 |
39,903.65 |
30.00 |
| 406,056.26 |
541,408.35 |
97,914.15 |
32.00 |
| 541,408.36 |
1,624,225.05 |
141,226.80 |
34.00 |
| 1,624,225.06 |
En adelante |
509,384.50 |
35.00 |
6.- Tablas ISR 2021: junio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,867.48 |
0.00 |
1.92 |
| 3,867.49 |
32,825.52 |
74.28 |
6.40 |
| 32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
| 57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
| 67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
| 80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
| 161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
| 255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
| 487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
| 649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
| 1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
7.- Tabla ISR 2021: julio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,512.06 |
0.00 |
1.92 |
| 4,512.07 |
38,296.44 |
86.66 |
6.40 |
| 38,296.45 |
67,302.62 |
2,248.82 |
10.88 |
| 67,302.63 |
78,236.34 |
5,404.70 |
16.00 |
| 78,236.35 |
93,670.29 |
7,154.07 |
17.92 |
| 93,670.30 |
188,919.50 |
9,919.84 |
21.36 |
| 188,919.51 |
297,763.06 |
30,265.06 |
23.52 |
| 297,763.07 |
568,478.75 |
55,865.11 |
30.00 |
| 568,478.76 |
757,971.69 |
137,079.81 |
32.00 |
| 757,971.70 |
2,273,915.07 |
197,717.52 |
34.00 |
| 2,273,915.08 |
En adelante |
713,138.30 |
35.00 |
8.- Tablas ISR 2021: agosto
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,156.64 |
0.00 |
1.92 |
| 5,156.65 |
43,767.36 |
99.04 |
6.40 |
| 43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
| 76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
| 89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
| 107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
| 215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
| 340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
| 649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
| 866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
| 2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
9.- Tablas ISR 2021: septiembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,801.22 |
0.00 |
1.92 |
| 5,801.23 |
49,238.28 |
111.42 |
6.40 |
| 49,238.29 |
86,531.94 |
2,891.34 |
10.88 |
| 86,531.95 |
100,589.58 |
6,948.90 |
16.00 |
| 100,589.59 |
120,433.23 |
9,198.09 |
17.92 |
| 120,433.24 |
242,896.50 |
12,754.08 |
21.36 |
| 242,896.51 |
382,838.22 |
38,912.22 |
23.52 |
| 382,838.23 |
730,901.25 |
71,826.57 |
30.00 |
| 730,901.26 |
974,535.03 |
176,245.47 |
32.00 |
| 974,535.04 |
2,923,605.09 |
254,208.24 |
34.00 |
| 2,923,605.10 |
En adelante |
916,892.10 |
35.00 |
10.- Tablas ISR 2021: octubre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,445.80 |
0.00 |
1.92 |
| 6,445.81 |
54,709.20 |
123.80 |
6.40 |
| 54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
| 96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
| 111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
| 133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
| 269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
| 425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
| 812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
| 1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
| 3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
11.- Tablas ISR 2021: noviembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,090.38 |
0.00 |
1.92 |
| 7,090.39 |
60,180.12 |
136.18 |
6.40 |
| 60,180.13 |
105,761.26 |
3,533.86 |
10.88 |
| 105,761.27 |
122,942.82 |
8,493.10 |
16.00 |
| 122,942.83 |
147,196.17 |
11,242.11 |
17.92 |
| 147,196.18 |
296,873.50 |
15,588.32 |
21.36 |
| 296,873.51 |
467,913.38 |
47,559.38 |
23.52 |
| 467,913.39 |
893,323.75 |
87,788.03 |
30.00 |
| 893,323.76 |
1,191,098.37 |
215,411.13 |
32.00 |
| 1,191,098.38 |
3,573,295.11 |
310,698.96 |
34.00 |
| 3,573,295.12 |
En adelante |
1,120,645.90 |
35.00 |
12.- Tablas ISR 2021: diciembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,289.16 |
0.00 |
1.92 |
| 1,289.17 |
10,941.84 |
24.76 |
6.40 |
| 10,941.85 |
19,229.32 |
642.52 |
10.88 |
| 19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
| 22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
| 26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
| 53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
| 85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
| 162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
| 216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
| 649,690.03 |
En adelante |
203,753.80 |
35.00 |
2.- Marzo-abril 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,578.32 |
0.00 |
1.92 |
| 2,578.33 |
21,883.68 |
49.52 |
6.40 |
| 21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
| 38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
| 44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
| 53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
| 107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
| 170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
| 324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
| 433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
| 1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
3.- Mayo-junio 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,867.48 |
0.00 |
1.92 |
| 3,867.49 |
32,825.52 |
74.28 |
6.40 |
| 32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
| 57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
| 67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
| 80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
| 161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
| 255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
| 487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
| 649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
| 1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
4.- Julio-agosto 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,156.64 |
0.00 |
1.92 |
| 5,156.65 |
43,767.36 |
99.04 |
6.40 |
| 43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
| 76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
| 89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
| 107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
| 215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
| 340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
| 649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
| 866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
| 2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
5.- Septiembre-octubre 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,445.80 |
0.00 |
1.92 |
| 6,445.81 |
54,709.20 |
123.80 |
6.40 |
| 54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
| 96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
| 111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
| 133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
| 269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
| 425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
| 812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
| 1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
| 3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
6.- Noviembre-diciembre 2021
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
IV: Tarifa aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2021, tratándose de la enajenación de inmuebles
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
