ISR – Impuesto Sobre la Renta (Tablas 2025)
Contenido
Las tablas ISR para 2025 no presentan cambios respecto al año anterior.
1. Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2025, tratándose de
la enajenación de inmuebles a que se refiere la regla 3.15.4. de la Resolución Miscelánea Fiscal.
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
2. 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 | 24.54 | 0.00 | 1.92% |
| 24.55 | 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% |
Retención Semanal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Retención Decenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Retención Quincenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Retención Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
3. 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 | 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% |
Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Marzo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Mayo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Julio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Septiembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Noviembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
4. Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes.
Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Trimestral
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
5. Tarifas semestrales para personas morales con actividades agrícolas y ganaderas.
Primer Semestre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Segundo Semestre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
6. Régimen de Incorporación Fiscal RIF
Tarifas bimestrales Pagos Definitivos RIF
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifas bimestrales Pagos Provisionales RIF
Enero – Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Marzo-Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Mayo-Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Julio-Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Septiembre-Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Noviembre-Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Anual 2025
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Régimen Simplificado de Confianza (RESICO) Personas Físicas.
Tabla Mensual
| Ingresos Mensuales hasta: | Tasa aplicable |
| 25,000.00 | 1.00% |
| 50,000.00 | 1.10% |
| 83,888.33 | 1.50% |
| 208,333.33 | 2.00% |
| 291,666.66 | 2.50% |
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