Tablas ISR 2023
Conoce las tarifas ISR 2023 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2023.
Las tarifas ISR 2023 tienen varios cambios respecto al año pasado, pues la inflación acumulada desde el último cambio ya excedió el 10%.
Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual. También puedes hacer la comparación de cuánto pagarías de impuestos en el RESICO.
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
I.- Retenciones periódicas de ISR:
1.- Tablas ISR 2023: retención diaria
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
24.54 |
0.00 |
1.92 |
| 24.54 |
208.29 |
0.47 |
6.40 |
| 208.30 |
366.05 |
12.23 |
10.88 |
| 366.06 |
425.52 |
29.40 |
16.00 |
| 425.53 |
509.46 |
38.91 |
17.92 |
| 509.47 |
1,027.52 |
53.95 |
21.36 |
| 1,027.53 |
1,619.51 |
164.61 |
23.52 |
| 1,619.52 |
3,091.90 |
303.85 |
30.00 |
| 3,091.91 |
4,122.54 |
745.56 |
32.00 |
| 4,122.55 |
12,367.62 |
1,075.37 |
34.00 |
| 12,367.63 |
En adelante |
3,878.69 |
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 |
24.54 |
0.00 |
1.92 |
13.39 |
| 24.55 |
24.55 |
58.19 |
0.47 |
6.40 |
13.39 |
| 24.55 |
58.20 |
87.28 |
0.47 |
6.40 |
13.38 |
| 24.55 |
87.29 |
114.24 |
0.47 |
6.40 |
13.38 |
| 24.55 |
114.25 |
116.38 |
0.47 |
6.40 |
12.92 |
| 24.55 |
116.39 |
146.25 |
0.47 |
6.40 |
12.58 |
| 24.55 |
146.26 |
155.17 |
0.47 |
6.40 |
11.65 |
| 24.55 |
155.18 |
175.51 |
0.47 |
6.40 |
10.69 |
| 24.55 |
175.52 |
204.76 |
0.47 |
6.40 |
9.69 |
| 24.55 |
204.77 |
208.29 |
0.47 |
10.88 |
8.34 |
| 208.30 |
208.30 |
234.01 |
12.23 |
10.88 |
8.34 |
| 208.30 |
234.02 |
242.84 |
12.23 |
10.88 |
7.16 |
| 208.30 |
242.85 |
366.05 |
12.23 |
10.88 |
0.00 |
| 366.06 |
366.06 |
425.52 |
29.40 |
16.00 |
0.00 |
| 425.53 |
425.53 |
509.46 |
38.91 |
17.92 |
0.00 |
| 509.47 |
509.47 |
1,027.52 |
53.95 |
21.36 |
0.00 |
| 1,027.53 |
1,027.53 |
1,619.51 |
164.61 |
23.52 |
0.00 |
| 1,619.52 |
1,619.52 |
3,091.90 |
303.85 |
30.00 |
0.00 |
| 3,091.91 |
3,091.91 |
4,122.54 |
745.56 |
32.00 |
0.00 |
| 4,122.55 |
4,122.55 |
12,367.62 |
1,075.37 |
34.00 |
0.00 |
| 12,367.63 |
12,367.63 |
En adelante |
3,878.69 |
35.00 |
0.00 |
2.- Tablas ISR 2023: retenciones semanales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
171.78 |
0.00 |
1.92 |
| 171.79 |
1,458.03 |
3.29 |
6.40 |
| 1,458.04 |
2,562.35 |
85.61 |
10.88 |
| 2,562.36 |
2,978.64 |
205.80 |
16.00 |
| 2,978.65 |
3,566.22 |
272.37 |
17.92 |
| 3,566.23 |
7,192.64 |
377.65 |
21.36 |
| 7,192.65 |
11,336.57 |
1,152.27 |
23.52 |
| 11,336.58 |
21,643.30 |
2,126.95 |
30.00 |
| 21,643.31 |
28,857.78 |
5,218.92 |
32.00 |
| 28,857.79 |
86,573.34 |
7,527.59 |
34.00 |
| 86,573.35 |
En adelante |
27,150.83 |
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 |
171.78 |
0.00 |
1.92 |
93.73 |
| 171.79 |
171.79 |
407.33 |
3.29 |
6.40 |
93.73 |
| 171.79 |
407.34 |
610.96 |
3.29 |
6.40 |
93.66 |
| 171.79 |
610.97 |
799.68 |
3.29 |
6.40 |
93.66 |
| 171.79 |
799.69 |
814.66 |
3.29 |
6.40 |
90.44 |
| 171.79 |
814.67 |
1,023.75 |
3.29 |
6.40 |
88.06 |
| 171.79 |
1,023.76 |
1,086.19 |
3.29 |
6.40 |
81.55 |
| 171.79 |
1,086.20 |
1,228.57 |
3.29 |
6.40 |
74.83 |
| 171.79 |
1,228.58 |
1,433.32 |
3.29 |
6.40 |
67.83 |
| 171.79 |
1,433.33 |
1,458.03 |
3.29 |
10.88 |
67.83 |
| 1,458.04 |
1,458.04 |
1,638.07 |
85.61 |
10.88 |
58.38 |
| 1,458.04 |
1,638.08 |
1,699.88 |
85.61 |
10.88 |
50.12 |
| 1,458.04 |
1,699.89 |
2,562.35 |
85.61 |
10.88 |
0.00 |
| 2,562.36 |
2,562.36 |
2,978.64 |
205.80 |
16.00 |
0.00 |
| 2,978.65 |
2,978.65 |
3,566.22 |
272.37 |
17.92 |
0.00 |
| 3,566.23 |
3,566.23 |
7,192.64 |
377.65 |
21.36 |
0.00 |
| 7,192.65 |
7,192.65 |
11,336.57 |
1,152.27 |
23.52 |
0.00 |
| 11,336.58 |
11,336.58 |
21,643.30 |
2,126.95 |
30.00 |
0.00 |
| 21,643.31 |
21,643.31 |
28,857.78 |
5,218.92 |
32.00 |
0.00 |
| 28,857.79 |
28,857.79 |
86,573.34 |
7,527.59 |
34.00 |
0.00 |
| 86,573.35 |
86,573.35 |
en adelante |
27,150.83 |
35.00 |
0.00 |
3.- Tablas ISR 2023: retenciones decenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
245.40 |
0.00 |
1.92 |
| 245.41 |
2,082.90 |
4.70 |
6.40 |
| 2,082.91 |
3,660.50 |
122.30 |
10.88 |
| 3,660.51 |
4,255.20 |
294.00 |
16.00 |
| 4,255.21 |
5,094.60 |
389.10 |
17.92 |
| 5,094.61 |
10,275.20 |
539.50 |
21.36 |
| 10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
| 16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
| 30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
| 41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
| 123,676.21 |
En adelante |
38,786.90 |
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 |
245.40 |
0.00 |
1.92 |
133.90 |
| 245.41 |
245.41 |
581.90 |
4.70 |
6.40 |
133.90 |
| 245.41 |
581.91 |
872.80 |
4.70 |
6.40 |
133.80 |
| 245.41 |
872.81 |
1,142.40 |
4.70 |
6.40 |
133.80 |
| 245.41 |
1,142.41 |
1,163.80 |
4.70 |
6.40 |
129.20 |
| 245.41 |
1,163.81 |
1,462.50 |
4.70 |
6.40 |
125.80 |
| 245.41 |
1,462.51 |
1,551.70 |
4.70 |
6.40 |
116.50 |
| 245.41 |
1,551.71 |
1,755.10 |
4.70 |
6.40 |
106.90 |
| 245.41 |
1,755.11 |
2,047.60 |
4.70 |
6.40 |
96.90 |
| 245.41 |
2,047.61 |
2,082.90 |
4.70 |
10.88 |
83.40 |
| 2,082.91 |
2,082.91 |
2,340.10 |
122.30 |
10.88 |
83.40 |
| 2,082.91 |
2,340.11 |
2,428.40 |
122.30 |
10.88 |
71.60 |
| 2,082.91 |
2,428.41 |
3,660.50 |
122.30 |
10.88 |
0.00 |
| 3,660.51 |
3,660.51 |
4,255.20 |
294.00 |
16.00 |
0.00 |
| 4,255.21 |
4,255.21 |
5,094.60 |
389.10 |
17.92 |
0.00 |
| 5,094.61 |
5,094.61 |
10,275.20 |
539.50 |
21.36 |
0.00 |
| 10,275.21 |
10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
0.00 |
| 16,195.11 |
16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
0.00 |
| 30,919.01 |
30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
0.00 |
| 41,225.41 |
41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
0.00 |
| 123,676.21 |
123,676.21 |
en adelante |
38,786.90 |
35.00 |
0.00 |
4.- Tablas ISR 2023: pagos quincenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
368.10 |
0.00 |
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 |
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 |
368.10 |
0.00 |
1.92 |
200.85 |
| 318.01 |
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 |
5.- Tablas ISR 2023 pagos mensuales
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
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 |
746.04 |
0.00 |
1.92 |
407.02 |
| 746.05 |
746.05 |
1,768.96 |
14.32 |
6.40 |
407.02 |
| 746.05 |
1,768.97 |
2,653.38 |
14.32 |
6.40 |
406.83 |
| 746.05 |
2,653.39 |
3,472.84 |
14.32 |
6.40 |
406.62 |
| 746.05 |
3,472.85 |
3,537.87 |
14.32 |
6.40 |
392.77 |
| 746.05 |
3,537.88 |
4,446.15 |
14.32 |
6.40 |
382.46 |
| 746.05 |
4,446.16 |
4,717.18 |
14.32 |
6.40 |
354.23 |
| 746.05 |
4,717.19 |
5,335.42 |
14.32 |
6.40 |
324.87 |
| 746.05 |
5,335.43 |
6,224.67 |
14.32 |
6.40 |
294.63 |
| 746.05 |
6,224.68 |
6,332.05 |
14.32 |
6.40 |
253.54 |
| 6,332.06 |
6,332.06 |
7,113.90 |
371.83 |
10.88 |
253.54 |
| 6,332.06 |
7,113.91 |
7,382.33 |
371.83 |
10.88 |
217.61 |
| 6,332.06 |
7,382.34 |
11,128.01 |
371.83 |
10.88 |
0.00 |
| 11,128.02 |
11,128.02 |
12,935.82 |
893.63 |
16.00 |
0.00 |
| 12,935.83 |
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
0.00 |
| 15,487.72 |
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
0.00 |
| 31,236.50 |
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
0.00 |
| 49,233.01 |
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
0.00 |
| 93,993.91 |
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
0.00 |
| 125,325.21 |
125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
0.00 |
| 375,975.62 |
375,975.62 |
En adelante |
117,912.32 |
35.00 |
0.00 |
6.- Tablas ISR 2023: anual
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tablas ISR 2023: enero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
746.04 |
0.00 |
1.92 |
| 746.05 |
6,332.05 |
14.32 |
6.40 |
| 6,332.06 |
11,128.01 |
371.83 |
10.88 |
| 11,128.02 |
12,935.82 |
893.63 |
16.00 |
| 12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
| 15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
| 31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
| 49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
| 93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
| 125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
| 375,975.62 |
En adelante |
117,912.32 |
35.00 |
2.- Tablas ISR 2023: febrero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,492.08 |
0.00 |
1.92 |
| 1,492.09 |
12,664.10 |
28.64 |
6.40 |
| 12,664.11 |
22,256.02 |
743.66 |
10.88 |
| 22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
| 25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
| 30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
| 62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
| 98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
| 187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
| 250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
| 751,951.23 |
En adelante |
235,824.64 |
35.00 |
3.- Tablas ISR 2023: marzo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,238.12 |
0.00 |
1.92 |
| 2,238.13 |
18,996.15 |
42.96 |
6.40 |
| 18,996.16 |
33,384.03 |
1,115.49 |
10.88 |
| 33,384.04 |
38,807.46 |
2,680.89 |
16.00 |
| 38,807.47 |
46,463.13 |
3,548.64 |
17.92 |
| 46,463.14 |
93,709.47 |
4,920.54 |
21.36 |
| 93,709.48 |
147,699.00 |
15,012.36 |
23.52 |
| 147,699.01 |
281,981.70 |
27,710.67 |
30.00 |
| 281,981.71 |
375,975.60 |
67,995.51 |
32.00 |
| 375,975.61 |
1,127,926.83 |
98,073.54 |
34.00 |
| 1,127,926.84 |
En adelante |
353,736.96 |
35.00 |
4.- Tablas ISR 2023: abril
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,984.16 |
0.00 |
1.92 |
| 2,984.17 |
25,328.20 |
57.28 |
6.40 |
| 25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
| 44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
| 51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
| 61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
| 124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
| 196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
| 375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
| 501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
| 1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
5.- Tablas ISR 2023: mayo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,730.20 |
0.00 |
1.92 |
| 3,730.21 |
31,660.25 |
71.60 |
6.40 |
| 31,660.26 |
55,640.05 |
1,859.15 |
10.88 |
| 55,640.06 |
64,679.10 |
4,468.15 |
16.00 |
| 64,679.11 |
77,438.55 |
5,914.40 |
17.92 |
| 77,438.56 |
156,182.45 |
8,200.90 |
21.36 |
| 156,182.46 |
246,165.00 |
25,020.60 |
23.52 |
| 246,165.01 |
469,969.50 |
46,184.45 |
30.00 |
| 469,969.51 |
626,626.00 |
113,325.85 |
32.00 |
| 626,626.01 |
1,879,878.05 |
163,455.90 |
34.00 |
| 1,879,878.06 |
En adelante |
589,561.60 |
35.00 |
6.- Tablas ISR 2023: junio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,476.24 |
0.00 |
1.92 |
| 4,476.25 |
37,992.30 |
85.92 |
6.40 |
| 37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
| 66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
| 77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
| 92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
| 187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
| 295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
| 563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
| 751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
| 2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
7.- Tabla ISR 2023 julio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,222.28 |
0.00 |
1.92 |
| 5,222.29 |
44,324.35 |
100.24 |
6.40 |
| 44,324.36 |
77,896.07 |
2,602.81 |
10.88 |
| 77,896.08 |
90,550.74 |
6,255.41 |
16.00 |
| 90,550.75 |
108,413.97 |
8,280.16 |
17.92 |
| 108,413.98 |
218,655.43 |
11,481.26 |
21.36 |
| 218,655.44 |
344,631.00 |
35,028.84 |
23.52 |
| 344,631.01 |
657,957.30 |
64,658.23 |
30.00 |
| 657,957.31 |
877,276.40 |
158,656.19 |
32.00 |
| 877,276.41 |
2,631,829.27 |
228,838.26 |
34.00 |
| 2,631,829.28 |
En adelante |
825,386.24 |
35.00 |
8.- Tablas ISR 2023: agosto
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,968.32 |
0.00 |
1.92 |
| 5,968.33 |
50,656.40 |
114.56 |
6.40 |
| 50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
| 89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
| 103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
| 123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
| 249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
| 393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
| 751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
| 1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
| 3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
9.- Tablas ISR 2023: septiembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,714.36 |
0.00 |
1.92 |
| 6,714.37 |
56,988.45 |
128.88 |
6.40 |
| 56,988.46 |
100,152.09 |
3,346.47 |
10.88 |
| 100,152.10 |
116,422.38 |
8,042.67 |
16.00 |
| 116,422.39 |
139,389.39 |
10,645.92 |
17.92 |
| 139,389.40 |
281,128.41 |
14,761.62 |
21.36 |
| 281,128.42 |
443,097.00 |
45,037.08 |
23.52 |
| 443,097.01 |
845,945.10 |
83,132.01 |
30.00 |
| 845,945.11 |
1,127,926.80 |
203,986.53 |
32.00 |
| 1,127,926.81 |
3,383,780.49 |
294,220.62 |
34.00 |
| 3,383,780.50 |
En adelante |
1,061,210.88 |
35.00 |
10.- Tablas ISR 2023: octubre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,460.40 |
0.00 |
1.92 |
| 7,460.41 |
63,320.50 |
143.20 |
6.40 |
| 63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
| 111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
| 129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
| 154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
| 312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
| 492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
| 939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
| 1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
| 3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
11.- Tablas ISR 2023: noviembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,206.44 |
0.00 |
1.92 |
| 8,206.45 |
69,652.55 |
157.52 |
6.40 |
| 69,652.56 |
122,408.11 |
4,090.13 |
10.88 |
| 122,408.12 |
142,294.02 |
9,829.93 |
16.00 |
| 142,294.03 |
170,364.81 |
13,011.68 |
17.92 |
| 170,364.82 |
343,601.39 |
18,041.98 |
21.36 |
| 343,601.40 |
541,563.00 |
55,045.32 |
23.52 |
| 541,563.01 |
1,033,932.90 |
101,605.79 |
30.00 |
| 1,033,932.91 |
1,378,577.20 |
249,316.87 |
32.00 |
| 1,378,577.21 |
4,135,731.71 |
359,602.98 |
34.00 |
| 4,135,731.72 |
En adelante |
1,297,035.52 |
35.00 |
12.- Tablas ISR 2023: diciembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2023 – Primer bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,492.08 |
0.00 |
1.92 |
| 1,492.09 |
12,664.10 |
28.64 |
6.40 |
| 12,664.11 |
22,256.02 |
743.66 |
10.88 |
| 22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
| 25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
| 30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
| 62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
| 98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
| 187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
| 250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
| 751,951.23 |
En adelante |
235,824.64 |
35.00 |
2.- Marzo-abril 2023 – 2do bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,984.16 |
0.00 |
1.92 |
| 2,984.17 |
25,328.20 |
57.28 |
6.40 |
| 25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
| 44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
| 51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
| 61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
| 124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
| 196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
| 375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
| 501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
| 1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
3.- Mayo-junio 2023 – 3er Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,476.24 |
0.00 |
1.92 |
| 4,476.25 |
37,992.30 |
85.92 |
6.40 |
| 37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
| 66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
| 77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
| 92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
| 187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
| 295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
| 563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
| 751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
| 2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
4.- Julio-agosto 2023 – 4to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,968.32 |
0.00 |
1.92 |
| 5,968.33 |
50,656.40 |
114.56 |
6.40 |
| 50,656.41 |
89,024.08 |
2,974.64 |
10.88 |
| 89,024.09 |
103,486.56 |
7,149.04 |
16.00 |
| 103,486.57 |
123,901.68 |
9,463.04 |
17.92 |
| 123,901.69 |
249,891.92 |
13,121.44 |
21.36 |
| 249,891.93 |
393,864.00 |
40,032.96 |
23.52 |
| 393,864.01 |
751,951.20 |
73,895.12 |
30.00 |
| 751,951.21 |
1,002,601.60 |
181,321.36 |
32.00 |
| 1,002,601.61 |
3,007,804.88 |
261,529.44 |
34.00 |
| 3,007,804.89 |
En adelante |
943,298.56 |
35.00 |
5.- Septiembre-octubre 2023 – 5to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,460.40 |
0.00 |
1.92 |
| 7,460.41 |
63,320.50 |
143.20 |
6.40 |
| 63,320.51 |
111,280.10 |
3,718.30 |
10.88 |
| 111,280.11 |
129,358.20 |
8,936.30 |
16.00 |
| 129,358.21 |
154,877.10 |
11,828.80 |
17.92 |
| 154,877.11 |
312,364.90 |
16,401.80 |
21.36 |
| 312,364.91 |
492,330.00 |
50,041.20 |
23.52 |
| 492,330.01 |
939,939.00 |
92,368.90 |
30.00 |
| 939,939.01 |
1,253,252.00 |
226,651.70 |
32.00 |
| 1,253,252.01 |
3,759,756.10 |
326,911.80 |
34.00 |
| 3,759,756.11 |
En adelante |
1,179,123.20 |
35.00 |
6.- Noviembre-diciembre 2023 – 6to Bimestre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
IV: Tarifa aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
8,952.49 |
0.00 |
1.92 |
| 8,952.50 |
75,984.55 |
171.88 |
6.40 |
| 75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
| 133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
| 155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
| 185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
| 374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
| 590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
| 1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
| 1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
| 4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |
