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Tablas ISR 2019 - Impuesto Sobre la Renta
Conoce las tablas ISR 2019 y las de los subsidios aplicables para saber cuanto 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 el impuesto será igual.
I.- Retenciones periódicas de ISR
1.- Tablas ISR 2019: retención diaria
Tarifa de ISR diaria
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo diario
| Para ingresos de | Hasta ingresos de | Subsidio 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 |
2.- Tablas ISR 2019: retenciones semanales
Tarifa de ISR semanal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo semanal
| Para ingresos de | Hasta ingresos de | Subsidio 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 |
3.- Tablas ISR 2019: retenciones decenales
Tarifa de ISR decenal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo decenal
| Para ingresos de | Hasta ingresos de | Subsidio 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 |
4.- Tablas ISR 2019: pagos quincenales
Tarifa de ISR quincenal
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo quincenal
| Para ingresos de | Hasta ingresos de | Subsidio 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 |
5.- Tablas ISR 2019: pagos mensuales
Tarifa de ISR mensual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo mensual
| Para ingresos de | Hasta ingresos de | Subsidio 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 |
6.- Tablas ISR 2019: anual
Tarifa de ISR anual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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.- Tablas ISR 2019: julio
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
1.- Tablas ISR 2019: mensual
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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
| Limite inferior | Limite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |