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Tablas ISR 2019

3 enero, 2019

Conoce las tablas ISR 2019 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2019.

Tablas ISR 2019
4.4 (88.57%) 14 votes

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 lo que el impuesto será igual.

Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual.

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2019: retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento 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

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo diario
$$$
0.0158.1913.39
58.2087.2813.38
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

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo diario
$$$$%$
0.010.0119.030.001.9213.39
19.0419.0458.190.376.4013.39
19.0458.2087.280.376.4013.38
19.0487.29114.240.376.4013.38
19.04114.25116.380.376.4012.92
19.04116.39146.250.376.4012.58
19.04146.26155.170.376.4011.65
19.04155.18161.520.376.4010.69
161.53161.53175.519.4810.8810.69
161.53175.52204.769.4810.889.69
161.53204.77234.019.4810.888.34
161.53234.02242.849.4810.887.16
161.53242.85283.869.4810.880.00
283.87283.87329.9722.7916.000.00
329.98329.98395.0630.1717.920.00
395.07395.07796.7941.8421.360.00
796.80796.801,255.85127.6523.520.00
1,255.861,255.862,397.62235.6230.000.00
2,397.632,397.633,196.82578.1532.000.00
3,196.833,196.839,590.46833.8934.000.00
9,590.479,590.47En adelante3,007.7335.000.00

2.- Tablas ISR 2019: retenciones semanales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01133.210.001.92
133.221,130.642.596.40
1,130.651,987.0266.3610.88
1,987.032,309.79159.5316.00
2,309.802,765.42211.1917.92
2,765.435,577.53292.8821.36
5,577.548,790.95893.5523.52
8,790.9616,783.341,649.3430.00
16,783.3522,377.744,047.0532.00
22,377.7567,133.225,837.2334.00
67,133.23En adelante21,054.1135.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo semanal
$$$
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitesemanal
inferior 1
$$$$%$
0.010.01133.210.001.9293.73
133.22133.22407.332.596.4093.73
133.22407.34610.962.596.4093.66
133.22610.97799.682.596.4093.66
133.22799.69814.662.596.4090.44
133.22814.671,023.752.596.4088.06
133.221,023.761,086.192.596.4081.55
133.221,086.201,130.642.596.4074.83
1,130.651,130.651,228.5766.3610.8874.83
1,130.651,228.581,433.3266.3610.8867.83
1,130.651,433.331,638.0766.3610.8858.38
1,130.651,638.081,699.8866.3610.8850.12
1,130.651,699.891,987.0266.3610.880.00
1,987.031,987.032,309.79159.5316.000.00
2,309.802,309.802,765.42211.1917.920.00
2,765.432,765.435,577.53292.8821.360.00
5,577.545,577.548,790.95893.5523.520.00
8,790.968,790.9616,783.341,649.3430.000.00
16,783.3516,783.3522,377.744,047.0532.000.00
22,377.7522,377.7567,133.225,837.2334.000.00
67,133.2367,133.23En adelante21,054.1135.000.00

3.- Tablas ISR 2019: retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01190.300.001.92
190.311,615.203.706.40
1,615.212,838.6094.8010.88
2,838.613,299.70227.9016.00
3,299.713,950.60301.7017.92
3,950.617,967.90418.4021.36
7,967.9112,558.501,276.5023.52
12,558.5123,976.202,356.2030.00
23,976.2131,968.205,781.5032.00
31,968.2195,904.608,338.9034.00
95,904.61En adelante30,077.3035.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo decenal
$$$
0.01581.90133.90
581.91872.80133.80
872.811,142.40133.80
1,142.411,163.80129.20
1,163.811,462.50125.80
1,462.511,551.70116.50
1,551.711,755.10106.90
1,755.112,047.6096.90
2,047.612,340.1083.40
2,340.112,428.4071.60
2,428.41En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitesemanal
inferior 1
$$$$%$
0.010.01133.210.001.9293.73
133.22133.22407.332.596.4093.73
133.22407.34610.962.596.4093.66
133.22610.97799.682.596.4093.66
133.22799.69814.662.596.4090.44
133.22814.671,023.752.596.4088.06
133.221,023.761,086.192.596.4081.55
133.221,086.201,130.642.596.4074.83
1,130.651,130.651,228.5766.3610.8874.83
1,130.651,228.581,433.3266.3610.8867.83
1,130.651,433.331,638.0766.3610.8858.38
1,130.651,638.081,699.8866.3610.8850.12
1,130.651,699.891,987.0266.3610.880.00
1,987.031,987.032,309.79159.5316.000.00
2,309.802,309.802,765.42211.1917.920.00
2,765.432,765.435,577.53292.8821.360.00
5,577.545,577.548,790.95893.5523.520.00
8,790.968,790.9616,783.341,649.3430.000.00
16,783.3516,783.3522,377.744,047.0532.000.00
22,377.7522,377.7567,133.225,837.2334.000.00
67,133.2367,133.23En adelante21,054.1135.000.00
7,967.917,967.9112,558.501,276.5023.520.00
12,558.5112,558.5123,976.202,356.2030.000.00
23,976.2123,976.2131,968.205,781.5032.000.00
31,968.2131,968.2195,904.608,338.9034.000.00
95,904.6195,904.61En adelante30,077.3035.000.00

4.- Tablas ISR 2019: pagos quincenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01285.450.001.92
285.462,422.805.556.40
2,422.814,257.90142.2010.88
4,257.914,949.55341.8516.00
4,949.565,925.90452.5517.92
5,925.9111,951.85627.6021.36
11,951.8618,837.751,914.7523.52
18,837.7635,964.303,534.3030.00
35,964.3147,952.308,672.2532.00
47,952.31143,856.9012,508.3534.00
143,856.91En adelante45,115.9535.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos deHasta Ingresos de

Cantidad de subsidio para el empleo

quincenal

$$$
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitequincenal
inferior 1
$$$$%$
0.010.01285.450.001.92200.85
285.46285.46872.855.556.40200.85
285.46872.861,309.205.556.40200.70
285.461,309.211,713.605.556.40200.70
285.461,713.611,745.705.556.40193.80
285.461,745.712,193.755.556.40188.70
285.462,193.762,327.555.556.40174.75
285.462,327.562,422.805.556.40160.35
2,422.812,422.812,632.65142.2010.88160.35
2,422.812,632.663,071.40142.2010.88145.35
2,422.813,071.413,510.15142.2010.88125.10
2,422.813,510.163,642.60142.2010.88107.40
2,422.813,642.614,257.90142.2010.880.00
4,257.914,257.914,949.55341.8516.000.00
4,949.564,949.565,925.90452.5517.920.00
5,925.915,925.9111,951.85627.6021.360.00
11,951.8611,951.8618,837.751,914.7523.520.00
18,837.7618,837.7635,964.303,534.3030.000.00
35,964.3135,964.3147,952.308,672.2532.000.00
47,952.3147,952.31143,856.9012,508.3534.000.00
143,856.91143,856.91En adelante45,115.9535.000.00

5.- Tablas ISR 2019: pagos mensuales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01578.520.001.92
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

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo mensual
$$$
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitemensual
inferior 1
$$$$%$
0.010.01578.520.001.92407.02
578.53578.531,768.9611.116.40407.02
578.531,768.972,653.3811.116.40406.83
578.532,653.393,472.8411.116.40406.62
578.533,472.853,537.8711.116.40392.77
578.533,537.884,446.1511.116.40382.46
578.534,446.164,717.1811.116.40354.23
578.534,717.194,910.1811.116.40324.87
4,910.194,910.195,335.42288.3310.88324.87
4,910.195,335.436,224.67288.3310.88294.63
4,910.196,224.687,113.90288.3310.88253.54
4,910.197,113.917,382.33288.3310.88217.61
4,910.197,382.348,629.20288.3310.880.00
8,629.218,629.2110,031.07692.9616.000.00
10,031.0810,031.0812,009.94917.2617.920.00
12,009.9512,009.9524,222.311,271.8721.360.00
24,222.3224,222.3238,177.693,880.4423.520.00
38,177.7038,177.7072,887.507,162.7430.000.00
72,887.5172,887.5197,183.3317,575.6932.000.00
97,183.3497,183.34291,550.0025,350.3534.000.00
291,550.01291,550.01En adelante91,435.0235.000.00

6.- Tablas ISR 2019: anual

Límite inferior

Límite superior

Cuota fija

Por ciento para aplicarse sobre

el excedente del límite inferior

$

$

$

%

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

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01578.520.001.92
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

2.- Tablas ISR 2019: febrero

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.011,157.040.001.92
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

3.- Tablas ISR 2019: marzo

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.011,735.560.001.92
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

4.- Tablas ISR 2019: abril

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.012,314.080.001.92
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

5.- Tablas ISR 2019: mayo

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.012,892.600.001.92
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

6.- Tablas ISR 2019: junio

Límite inferior

Límite superior

Cuota fija

Por ciento para aplicarse sobre

el excedente del límite inferior

$

$

$

%

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.- Tabla ISR 2019: julio

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.014,049.640.001.92
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

8.- Tablas ISR 2019: agosto

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.014,628.160.001.92
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

9.- Tablas ISR 2019: septiembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.015,206.680.001.92
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

10.- Tablas ISR 2019: octubre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.015,785.200.001.92
5,785.2149,101.80111.106.40
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

11.- Tablas ISR 2019: noviembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.016,363.720.001.92
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

12.- Tablas ISR 2019: diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.016,942.200.001.92
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

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.011,157.040.001.92
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

2.- Marzo-abril

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.012,314.080.001.92
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

3.- Mayo-junio

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.013,471.120.001.92
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

4.- Julio-agosto

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.014,628.160.001.92
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

5.- Septiembre-octubre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.015,785.200.001.92
5,785.2149,101.80111.106.40
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

6.- Noviembre-diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.016,942.200.001.92
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

IV.- Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes

1.- Tablas ISR 2019: mensual

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01578.520.001.92
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

2.- Tablas ISR 2019: trimestral

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.011,735.560.001.92
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

V: Tarifas semestrales para personas morales con actividades agrícolas y ganaderas

1.- Tablas ISR 2019: primer semestre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.013,471.120.001.92
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

2.- Tablas ISR 2019: segundo semestre

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.016,942.200.001.92
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

 

Tablas ISR 2019
4.4 (88.57%) 14 votes


Recibe GRATIS novedades y jurisprudencias en materia fiscal y laboral
3 enero, 2019



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