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Tablas ISR 2023 - Impuesto Sobre la Renta
Conoce las tarifas ISR 2023 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2023.
Las tarifas ISR 2023 tienen varios cambios respecto al año pasado, pues la inflación acumulada desde el último cambio ya excedió el 10%.
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
I.- Retenciones periódicas de ISR
1.- Tablas ISR 2023: retención diaria
Tarifa de ISR diaria
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $24.54 | $0.00 | 1.92% |
| $24.54 | $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% |
Subsidio para el empleo diario
| Para ingresos de | Hasta ingresos de | Subsidio diario |
|---|---|---|
| $0.01 | $58.19 | $13.39 |
| $58.20 | $87.28 | $13.38 |
| $87.29 | $114.24 | $13.38 |
| $114.25 | $116.38 | $12.92 |
| $116.39 | $146.25 | $12.58 |
| $146.26 | $155.17 | $11.65 |
| $155.18 | $175.51 | $10.69 |
| $175.52 | $204.76 | $9.69 |
| $204.77 | $234.01 | $8.34 |
| $234.02 | $242.84 | $7.16 |
| $242.85 | En adelante | $0.00 |
2.- Tablas ISR 2023: retenciónes semanales
Tarifa de ISR semanal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo semanal
| Para ingresos de | Hasta ingresos de | Subsidio semanal |
|---|---|---|
| $0.01 | $407.33 | $93.73 |
| $407.34 | $610.96 | $93.66 |
| $610.97 | $799.68 | $93.66 |
| $799.69 | $814.66 | $90.44 |
| $814.67 | $1,023.75 | $88.06 |
| $1,023.76 | $1,086.19 | $81.55 |
| $1,086.20 | $1,228.57 | $74.83 |
| $1,228.58 | $1,433.32 | $67.83 |
| $1,433.33 | $1,638.07 | $58.38 |
| $1,638.08 | $1,699.88 | $50.12 |
| $1,699.89 | En adelante | $0.00 |
3.- Tablas ISR 2023: retenciónes decenales
Tarifa de ISR decenal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo decenal
| Para ingresos de | Hasta ingresos de | Subsidio decenal |
|---|---|---|
| $0.01 | $581.90 | $133.90 |
| $581.91 | $872.80 | $133.80 |
| $872.81 | $1,142.40 | $133.80 |
| $1,142.41 | $1,163.80 | $129.20 |
| $1,163.81 | $1,462.50 | $125.80 |
| $1,462.51 | $1,551.70 | $116.50 |
| $1,551.71 | $1,755.10 | $106.90 |
| $1,755.11 | $2,047.60 | $96.90 |
| $2,047.61 | $2,340.10 | $83.40 |
| $2,340.11 | $2,428.40 | $71.60 |
| $2,428.41 | En adelante | $0.00 |
4.- Tablas ISR 2023: pagos quincenales
Tarifa de ISR quincenal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo quincenal
| Para ingresos de | Hasta ingresos de | Subsidio quincenal |
|---|---|---|
| $0.01 | $872.85 | $200.85 |
| $872.86 | $1,309.20 | $200.70 |
| $1,309.21 | $1,713.60 | $200.70 |
| $1,713.61 | $1,745.70 | $193.80 |
| $1,745.71 | $2,193.75 | $188.70 |
| $2,193.76 | $2,327.55 | $174.75 |
| $2,327.56 | $2,632.65 | $160.35 |
| $2,632.66 | $3,071.40 | $145.35 |
| $3,071.41 | $3,510.15 | $125.10 |
| $3,510.16 | $3,642.60 | $107.40 |
| $3,642.61 | En adelante | $0.00 |
5.- Tablas ISR 2023: pagos mensuales
Tarifa de ISR mensual
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Subsidio para el empleo mensual
| Para ingresos de | Hasta ingresos de | Subsidio mensual |
|---|---|---|
| $0.01 | $1,768.96 | $407.02 |
| $1,768.97 | $2,653.38 | $406.83 |
| $2,653.39 | $3,472.84 | $406.62 |
| $3,472.85 | $3,537.87 | $392.77 |
| $3,537.88 | $4,446.15 | $382.46 |
| $4,446.16 | $4,717.18 | $354.23 |
| $4,717.19 | $5,335.42 | $324.87 |
| $5,335.43 | $6,224.67 | $294.63 |
| $6,224.68 | $7,113.90 | $253.54 |
| $7,113.91 | $7,382.33 | $217.61 |
| $7,382.34 | En adelante | $0.00 |
6.- Tablas ISR 2023: anual
Tarifa de ISR anual
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
1.- Tablas ISR 2023: enero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
2.- Tablas ISR 2023: febrero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
3.- Tablas ISR 2023: marzo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
4.- Tablas ISR 2023: abril
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
5.- Tablas ISR 2023: mayo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
6.- Tablas ISR 2023: junio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
7.- Tablas ISR 2023: julio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
8.- Tablas ISR 2023: agosto
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
9.- Tablas ISR 2023: septiembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
10.- Tablas ISR 2023: octubre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
11.- Tablas ISR 2023: noviembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
12.- Tablas ISR 2023: diciembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2023 - Primer bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
2.- Marzo-abril 2023 - Segundo bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
3.- Mayo-junio 2023 - Tercer bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
4.- Julio-agosto 2023 - Cuarto bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
5.- Septiembre-octubre 2023 - Quinto bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
6.- Noviembre-diciembre 2023 - Sexto bimestre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
IV.- Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |