ISR – Impuesto Sobre la Renta (Tablas 2020)

Contenido

Tablas de calcular el ISR de 2020, 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
0.0119.030.001.92%
19.04161.520.376.40%
161.53283.869.4810.88%
283.87329.9722.7916.00%
329.98395.0630.1717.92%
395.07796.7941.8421.36%
796.801,255.85127.6523.52%
1,255.862,397.62235.6230.00%
2,397.633,196.82578.1532.00%
3,196.839,590.46833.8934.00%
9,590.47En adelante3,007.7335.00%

Subsidio Diario

Para Ingresos de $Hasta Ingresos de $Cantidad de subsidio para el empleo diario en $
0.0158.1913.39
58.287.2813.38
87.29114.2413.38
114.25116.3812.92
116.39146.2512.58
146.26155.1711.65
155.18175.5110.69
175.52204.769.69
204.77234.018.34
234.02242.847.16
242.85En adelante0.00

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 1Subsidio 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 adelante3,007.73 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 adelante21,054.11 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 adelante0.00

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 1Subsidio 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 adelante21,054.11 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 adelante30,077.30 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 adelante0.00

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 1Subsidio 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 adelante21,054.11 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 adelante30,077.30 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 adelante45,115.95 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 adelante0.00

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 1Subsidio 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 adelante45,115.95 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 adelante91,435.02 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 adelante0.00

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 1Subsidio 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 adelante91,435.02 35.00%0.00

Anual

Límite inferior en $Límite superior en $Cuota fija en $Porcentaje para aplicarse sobre el excedente del límite inferior
0.016,942.2001.92%
6,942.2158,922.16133.286.40%
58,922.17103,550.443,460.0110.88%
103,550.45120,372.838,315.5716.00%
120,372.84144,119.2311,007.1417.92%
144,119.24290,667.7515,262.4921.36%
290,667.76458,132.2946,565.2623.52%
458,132.30874,650.0085,952.9230.00%
874,650.011,166,200.00210,908.2332.00%
1,166,200.013,498,600.00304,204.2134.00%
3,498,600.01En adelante1,097,220.2135.00%

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
0.01578.5201.92%
578.534,910.1811.116.40%
4,910.198,629.20288.3310.88%
8,629.2110,031.07692.9616.00%
10,031.0812,009.94917.2617.92%
12,009.9524,222.311,271.8721.36%
24,222.3238,177.693,880.4423.52%
38,177.7072,887.507,162.7430.00%
72,887.5197,183.3317,575.6932.00%
97,183.34291,550.0025,350.3534.00%
291,550.01En adelante91,435.0235.00%

Febrero

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.011,157.0401.92%
1,157.059,820.3622.226.40%
9,820.3717,258.40576.6610.88%
17,258.4120,062.141,385.9216.00%
20,062.1524,019.881,834.5217.92%
24,019.8948,444.622,543.7421.36%
48,444.6376,355.387,760.8823.52%
76,355.39145,775.0014,325.4830.00%
145,775.01194,366.6635,151.3832.00%
194,366.67583,100.0050,700.7034.00%
583,100.01En adelante182,870.0435.00%

Marzo

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.011,735.5601.92%
1,735.5714,730.5433.336.40%
14,730.5525,887.60864.9910.88%
25,887.6130,093.212,078.8816.00%
30,093.2236,029.822,751.7817.92%
36,029.8372,666.933,815.6121.36%
72,666.94114,533.0711,641.3223.52%
114,533.08218,662.5021,488.2230.00%
218,662.51291,549.9952,727.0732.00%
291,550.00874,650.0076,051.0534.00%
874,650.01En adelante274,305.0635.00%

Abril

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.012,314.0801.92%
2,314.0919,640.7244.446.40%
19,640.7334,516.801,153.3210.88%
34,516.8140,124.282,771.8416.00%
40,124.2948,039.763,669.0417.92%
48,039.7796,889.245,087.4821.36%
96,889.25152,710.7615,521.7623.52%
152,710.77291,550.0028,650.9630.00%
291,550.01388,733.3270,302.7632.00%
388,733.331,166,200.00101,401.4034.00%
1,166,200.01En adelante365,740.0835.00%

Mayo

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.012,892.6001.92%
2,892.6124,550.9055.556.40%
24,550.9143,146.001,441.6510.88%
43,146.0150,155.353,464.8016.00%
50,155.3660,049.704,586.3017.92%
60,049.71121,111.556,359.3521.36%
121,111.56190,888.4519,402.2023.52%
190,888.46364,437.5035,813.7030.00%
364,437.51485,916.6587,878.4532.00%
485,916.661,457,750.00126,751.7534.00%
1,457,750.01En adelante457,175.1035.00%

Junio

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.013,471.1201.92%
3,471.1329,461.0866.666.40%
29,461.0951,775.201,729.9810.88%
51,775.2160,186.424,157.7616.00%
60,186.4372,059.645,503.5617.92%
72,059.65145,333.867,631.2221.36%
145,333.87229,066.1423,282.6423.52%
229,066.15437,325.0042,976.4430.00%
437,325.01583,099.98105,454.1432.00%
583,099.991,749,300.00152,102.1034.00%
1,749,300.01En adelante548,610.1235.00%

Julio

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.014,049.6401.92%
4,049.6534,371.2677.776.40%
34,371.2760,404.402,018.3110.88%
60,404.4170,217.494,850.7216.00%
70,217.5084,069.586,420.8217.92%
84,069.59169,556.178,903.0921.36%
169,556.18267,243.8327,163.0823.52%
267,243.84510,212.5050,139.1830.00%
510,212.51680,283.31123,029.8332.00%
680,283.322,040,850.00177,452.4534.00%
2,040,850.01En adelante640,045.1435.00%

Agosto

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.014,628.1601.92%
4,628.1739,281.4488.886.40%
39,281.4569,033.602,306.6410.88%
69,033.6180,248.565,543.6816.00%
80,248.5796,079.527,338.0817.92%
96,079.53193,778.4810,174.9621.36%
193,778.49305,421.5231,043.5223.52%
305,421.53583,100.0057,301.9230.00%
583,100.01777,466.64140,605.5232.00%
777,466.652,332,400.00202,802.8034.00%
2,332,400.01En adelante731,480.1635.00%

Septiembre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.015,206.6801.92%
5,206.6944,191.6299.996.40%
44,191.6377,662.802,594.9710.88%
77,662.8190,279.636,236.6416.00%
90,279.64108,089.468,255.3417.92%
108,089.47218,000.7911,446.8321.36%
218,000.80343,599.2134,923.9623.52%
343,599.22655,987.5064,464.6630.00%
655,987.51874,649.97158,181.2132.00%
874,649.982,623,950.00228,153.1534.00%
2,623,950.01En adelante822,915.1835.00%

Octubre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.015,785.2001.92%
5,785.2149,101.80111.16.40%
49,101.8186,292.002,883.3010.88%
86,292.01100,310.706,929.6016.00%
100,310.71120,099.409,172.6017.92%
120,099.41242,223.1012,718.7021.36%
242,223.11381,776.9038,804.4023.52%
381,776.91728,875.0071,627.4030.00%
728,875.01971,833.30175,756.9032.00%
971,833.312,915,500.00253,503.5034.00%
2,915,500.01En adelante914,350.2035.00%

Noviembre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.016,363.7201.92%
6,363.7354,011.98122.216.40%
54,011.9994,921.203,171.6310.88%
94,921.21110,341.777,622.5616.00%
110,341.78132,109.3410,089.8617.92%
132,109.35266,445.4113,990.5721.36%
266,445.42419,954.5942,684.8423.52%
419,954.60801,762.5078,790.1430.00%
801,762.511,069,016.63193,332.5932.00%
1,069,016.643,207,050.00278,853.8534.00%
3,207,050.01En adelante1,005,785.2235.00%

Diciembre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.016,942.2001.92%
6,942.2158,922.16133.286.40%
58,922.17103,550.443,460.0110.88%
103,550.45120,372.838,315.5716.00%
120,372.84144,119.2311,007.1417.92%
144,119.24290,667.7515,262.4921.36%
290,667.76458,132.2946,565.2623.52%
458,132.30874,650.0085,952.9230.00%
874,650.011,166,200.00210,908.2332.00%
1,166,200.013,498,600.00304,204.2134.00%
3,498,600.01En adelante1,097,220.2135.00%

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
0.011,157.0401.92%
1,157.059,820.3622.226.40%
9,820.3717,258.40576.6610.88%
17,258.4120,062.141,385.9216.00%
20,062.1524,019.881,834.5217.92%
24,019.8948,444.622,543.7421.36%
48,444.6376,355.387,760.8823.52%
76,355.39145,775.0014,325.4830.00%
145,775.01194,366.6635,151.3832.00%
194,366.67583,100.0050,700.7034.00%
583,100.01En adelante182,870.0435.00%

Marzo – Abril

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.012,314.0801.92%
2,314.0919,640.7244.446.40%
19,640.7334,516.801,153.3210.88%
34,516.8140,124.282,771.8416.00%
40,124.2948,039.763,669.0417.92%
48,039.7796,889.245,087.4821.36%
96,889.25152,710.7615,521.7623.52%
152,710.77291,550.0028,650.9630.00%
291,550.01388,733.3270,302.7632.00%
388,733.331,166,200.00101,401.4034.00%
1,166,200.01En adelante365,740.0835.00%

Mayo – Junio

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.013,471.1201.92%
3,471.1329,461.0866.666.40%
29,461.0951,775.201,729.9810.88%
51,775.2160,186.424,157.7616.00%
60,186.4372,059.645,503.5617.92%
72,059.65145,333.867,631.2221.36%
145,333.87229,066.1423,282.6423.52%
229,066.15437,325.0042,976.4430.00%
437,325.01583,099.98105,454.1432.00%
583,099.991,749,300.00152,102.1034.00%
1,749,300.01En adelante548,610.1235.00%

Julio – Agosto

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.014,628.1601.92%
4,628.1739,281.4488.886.40%
39,281.4569,033.602,306.6410.88%
69,033.6180,248.565,543.6816.00%
80,248.5796,079.527,338.0817.92%
96,079.53193,778.4810,174.9621.36%
193,778.49305,421.5231,043.5223.52%
305,421.53583,100.0057,301.9230.00%
583,100.01777,466.64140,605.5232.00%
777,466.652,332,400.00202,802.8034.00%
2,332,400.01En adelante731,480.1635.00%

Septiembre – Octubre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.015,785.2001.92%
5,785.2149,101.80111.16.40%
49,101.8186,292.002,883.3010.88%
86,292.01100,310.706,929.6016.00%
100,310.71120,099.409,172.6017.92%
120,099.41242,223.1012,718.7021.36%
242,223.11381,776.9038,804.4023.52%
381,776.91728,875.0071,627.4030.00%
728,875.01971,833.30175,756.9032.00%
971,833.312,915,500.00253,503.5034.00%
2,915,500.01En adelante914,350.2035.00%

Noviembre – Diciembre

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.016,942.2001.92%
6,942.2158,922.16133.286.40%
58,922.17103,550.443,460.0110.88%
103,550.45120,372.838,315.5716.00%
120,372.84144,119.2311,007.1417.92%
144,119.24290,667.7515,262.4921.36%
290,667.76458,132.2946,565.2623.52%
458,132.30874,650.0085,952.9230.00%
874,650.011,166,200.00210,908.2332.00%
1,166,200.013,498,600.00304,204.2134.00%
3,498,600.01En adelante1,097,220.2135.00%

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
0.01578.5201.92%
578.534,910.1811.116.40%
4,910.198,629.20288.3310.88%
8,629.2110,031.07692.9616.00%
10,031.0812,009.94917.2617.92%
12,009.9524,222.311,271.8721.36%
24,222.3238,177.693,880.4423.52%
38,177.7072,887.507,162.7430.00%
72,887.5197,183.3317,575.6932.00%
97,183.34291,550.0025,350.3534.00%
291,550.01En adelante91,435.0235.00%

Arrendamiento: Trimestral

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.011,735.5601.92%
1,735.5714,730.5433.336.40%
14,730.5525,887.60864.9910.88%
25,887.6130,093.212,078.8816.00%
30,093.2236,029.822,751.7817.92%
36,029.8372,666.933,815.6121.36%
72,666.94114,533.0711,641.3223.52%
114,533.08218,662.5021,488.2230.00%
218,662.51291,549.9952,727.0732.00%
291,550.00874,650.0076,051.0534.00%
874,650.01En adelante274,305.0635.00%

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
0.013,471.1201.92%
3,471.1329,461.0866.666.40%
29,461.0951,775.201,729.9810.88%
51,775.2160,186.424,157.7616.00%
60,186.4372,059.645,503.5617.92%
72,059.65145,333.867,631.2221.36%
145,333.87229,066.1423,282.6423.52%
229,066.15437,325.0042,976.4430.00%
437,325.01583,099.98105,454.1432.00%
583,099.991,749,300.00152,102.1034.00%
1,749,300.01En adelante548,610.1235.00%

Segundo Semestre (Julio – Diciembre)

Límite inferior en $Límite superior en $Cuota fija en $ Porcentaje para aplicarse sobre el excedente del límite inferior
0.016,942.2001.92%
6,942.2158,922.16133.286.40%
58,922.17103,550.443,460.0110.88%
103,550.45120,372.838,315.5716.00%
120,372.84144,119.2311,007.1417.92%
144,119.24290,667.7515,262.4921.36%
290,667.76458,132.2946,565.2623.52%
458,132.30874,650.0085,952.9230.00%
874,650.011,166,200.00210,908.2332.00%
1,166,200.013,498,600.00304,204.2134.00%
3,498,600.01En adelante1,097,220.2135.00%

 

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