ISR – Impuesto Sobre la Renta (Tablas 2019)
Contenido
Tablas de calcular el ISR de 2019, no hubo cambios respecto al año anterior.
Retenciones periódicas de ISR:
Retención Diaria
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Subsidio Diario
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
| 0.01 | 58.19 | 13.39 |
| 58.2 | 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 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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 |
Retención Semanal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Subsidio Semanal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
| 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 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones semanales de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo semanal |
| 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 |
Retención Decenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Subsidio Decenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo decenal en $ |
| 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 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo decenal |
| 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 |
Retención Quincenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Subsidio Quincenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
| 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 |
Tabla que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Procentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo quincenal |
| 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 |
Retención Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Procentaje 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% |
Subsidio Mensual
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo quincenal en $ |
| 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 |
Tabla que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo mensual |
| 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 |
Anual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,942.20 | 0 | 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% |
Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
Enero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 578.52 | 0 | 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% |
Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 1,157.04 | 0 | 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% |
Marzo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 1,735.56 | 0 | 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% |
Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 2,314.08 | 0 | 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% |
Mayo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 2,892.60 | 0 | 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% |
Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 3,471.12 | 0 | 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% |
Julio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 4,049.64 | 0 | 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% |
Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 4,628.16 | 0 | 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% |
Septiembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 5,206.68 | 0 | 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% |
Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 5,785.20 | 0 | 1.92% |
| 5,785.21 | 49,101.80 | 111.1 | 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% |
Noviembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,363.72 | 0 | 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% |
Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,942.20 | 0 | 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% |
Tarifas bimestrales para los RIF
Enero – febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 1,157.04 | 0 | 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% |
Marzo – Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 2,314.08 | 0 | 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% |
Mayo – Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 3,471.12 | 0 | 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% |
Julio – Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 4,628.16 | 0 | 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% |
Septiembre – Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 5,785.20 | 0 | 1.92% |
| 5,785.21 | 49,101.80 | 111.1 | 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% |
Noviembre – Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,942.20 | 0 | 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% |
Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes.
Arrendamiento: Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 578.52 | 0 | 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% |
Arrendamiento: Trimestral
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 1,735.56 | 0 | 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% |
Tarifas semestrales para personas morales con actividades agrícolas y ganaderas.
Primer Semestre (Enero – Junio)
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 3,471.12 | 0 | 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% |
Segundo Semestre (Julio – Diciembre)
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,942.20 | 0 | 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% |
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