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Tablas ISR 2023



Tablas ISR 2023

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%.

Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual. También puedes hacer la comparación de cuánto pagarías de impuestos en el RESICO.



Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023

Límite inferior Límite superior Cuota fija % Sobre 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


I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2023: retención diaria

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior
$ $ $ %
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


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 de Hasta Ingresos de Cantidad de subsidio para el empleo 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


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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior 1 Subsidio para el empleo diario
$ $ $ $ % $
0.01 0.01 24.54 0.00 1.92 13.39
24.55 24.55 58.19 0.47 6.40 13.39
24.55 58.20 87.28 0.47 6.40 13.38
24.55 87.29 114.24 0.47 6.40 13.38
24.55 114.25 116.38 0.47 6.40 12.92
24.55 116.39 146.25 0.47 6.40 12.58
24.55 146.26 155.17 0.47 6.40 11.65
24.55 155.18 175.51 0.47 6.40 10.69
24.55 175.52 204.76 0.47 6.40 9.69
24.55 204.77 208.29 0.47 10.88 8.34
208.30 208.30 234.01 12.23 10.88 8.34
208.30 234.02 242.84 12.23 10.88 7.16
208.30 242.85 366.05 12.23 10.88 0.00
366.06 366.06 425.52 29.40 16.00 0.00
425.53 425.53 509.46 38.91 17.92 0.00
509.47 509.47 1,027.52 53.95 21.36 0.00
1,027.53 1,027.53 1,619.51 164.61 23.52 0.00
1,619.52 1,619.52 3,091.90 303.85 30.00 0.00
3,091.91 3,091.91 4,122.54 745.56 32.00 0.00
4,122.55 4,122.55 12,367.62 1,075.37 34.00 0.00
12,367.63 12,367.63 En adelante 3,878.69 35.00 0.00


2.- Tablas ISR 2023: retenciones semanales

Límite inferior Límite superior Cuota fija Por ciento 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


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 de Hasta Ingresos de Cantidad de subsidio para el empleo 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

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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
0.01 0.01 171.78 0.00 1.92 93.73
171.79 171.79 407.33 3.29 6.40 93.73
171.79 407.34 610.96 3.29 6.40 93.66
171.79 610.97 799.68 3.29 6.40 93.66
171.79 799.69 814.66 3.29 6.40 90.44
171.79 814.67 1,023.75 3.29 6.40 88.06
171.79 1,023.76 1,086.19 3.29 6.40 81.55
171.79 1,086.20 1,228.57 3.29 6.40 74.83
171.79 1,228.58 1,433.32 3.29 6.40 67.83
171.79 1,433.33 1,458.03 3.29 10.88 67.83
1,458.04 1,458.04 1,638.07 85.61 10.88 58.38
1,458.04 1,638.08 1,699.88 85.61 10.88 50.12
1,458.04 1,699.89 2,562.35 85.61 10.88 0.00
2,562.36 2,562.36 2,978.64 205.80 16.00 0.00
2,978.65 2,978.65 3,566.22 272.37 17.92 0.00
3,566.23 3,566.23 7,192.64 377.65 21.36 0.00
7,192.65 7,192.65 11,336.57 1,152.27 23.52 0.00
11,336.58 11,336.58 21,643.30 2,126.95 30.00 0.00
21,643.31 21,643.31 28,857.78 5,218.92 32.00 0.00
28,857.79 28,857.79 86,573.34 7,527.59 34.00 0.00
86,573.35 86,573.35 en adelante 27,150.83 35.00 0.00

3.- Tablas ISR 2023: retenciones decenales

 

Límite inferior Límite superior Cuota fija Por ciento 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

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

Monto de ingresos que sirven de base para
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo 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

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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
0.01 0.01 245.40 0.00 1.92 133.90
245.41 245.41 581.90 4.70 6.40 133.90
245.41 581.91 872.80 4.70 6.40 133.80
245.41 872.81 1,142.40 4.70 6.40 133.80
245.41 1,142.41 1,163.80 4.70 6.40 129.20
245.41 1,163.81 1,462.50 4.70 6.40 125.80
245.41 1,462.51 1,551.70 4.70 6.40 116.50
245.41 1,551.71 1,755.10 4.70 6.40 106.90
245.41 1,755.11 2,047.60 4.70 6.40 96.90
245.41 2,047.61 2,082.90 4.70 10.88 83.40
2,082.91 2,082.91 2,340.10 122.30 10.88 83.40
2,082.91 2,340.11 2,428.40 122.30 10.88 71.60
2,082.91 2,428.41 3,660.50 122.30 10.88 0.00
3,660.51 3,660.51 4,255.20 294.00 16.00 0.00
4,255.21 4,255.21 5,094.60 389.10 17.92 0.00
5,094.61 5,094.61 10,275.20 539.50 21.36 0.00
10,275.21 10,275.21 16,195.10 1,646.10 23.52 0.00
16,195.11 16,195.11 30,919.00 3,038.50 30.00 0.00
30,919.01 30,919.01 41,225.40 7,455.60 32.00 0.00
41,225.41 41,225.41 123,676.20 10,753.70 34.00 0.00
123,676.21 123,676.21 en adelante 38,786.90 35.00 0.00

4.- Tablas ISR 2023: pagos quincenales

 

Límite inferior Límite superior Cuota fija Por ciento 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

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 de Hasta Ingresos de Cantidad de subsidio para el empleo

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

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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite quincenal
inferior 1
$ $ $ $ % $
0.01 0.01 368.10 0.00 1.92 200.85
318.01 368.11 872.85 7.05 6.40 200.85
368.11 872.86 1,309.20 7.05 6.40 200.70
368.11 1,309.21 1,713.60 7.05 6.40 200.70
368.11 1,713.61 1,745.70 7.05 6.40 193.80
368.11 1,745.71 2,193.75 7.05 6.40 188.70
368.11 2,193.76 2,327.55 7.05 6.40 174.75
368.11 2,327.56 2,632.65 7.05 6.40 160.35
368.11 2,632.66 3,071.40 7.05 6.40 145.35
368.11 3,071.41 3,124.35 7.05 6.40 125.10
3,124.36 3,124.36 3,510.15 183.45 10.88 125.10
3,124.36 3,510.16 3,642.60 183.45 10.88 107.40
3,124.36 3,642.61 5,490.75 183.45 10.88 0.00
5,490.76 5,490.76 6,382.80 441.00 16.00 0.00
6,382.81 6,382.81 7,641.90 583.65 17.92 0.00
7,641.91 7,641.91 15,412.80 809.25 21.36 0.00
15,412.81 15,412.81 24,292.65 2,469.15 23.52 0.00
24,292.66 24,292.66 46,378.50 4,557.75 30.00 0.00
46,378.51 46,378.51 61,838.10 11,183.40 32.00 0.00
61,838.11 61,838.11 185,514.30 16,130.55 34.00 0.00
185,514.31 185,514.31 En adelante 58,180.35 35.00 0.00

5.- Tablas ISR 2023 pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferior Límite superior Cuota fija % Sobre 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

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 de Hasta Ingresos de Cantidad de subsidio para el empleo 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

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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite mensual
inferior 1
$ $ $ $ % $
0.01 0.01 746.04 0.00 1.92 407.02
746.05 746.05 1,768.96 14.32 6.40 407.02
746.05 1,768.97 2,653.38 14.32 6.40 406.83
746.05 2,653.39 3,472.84 14.32 6.40 406.62
746.05 3,472.85 3,537.87 14.32 6.40 392.77
746.05 3,537.88 4,446.15 14.32 6.40 382.46
746.05 4,446.16 4,717.18 14.32 6.40 354.23
746.05 4,717.19 5,335.42 14.32 6.40 324.87
746.05 5,335.43 6,224.67 14.32 6.40 294.63
746.05 6,224.68 6,332.05 14.32 6.40 253.54
6,332.06 6,332.06 7,113.90 371.83 10.88 253.54
6,332.06 7,113.91 7,382.33 371.83 10.88 217.61
6,332.06 7,382.34 11,128.01 371.83 10.88 0.00
11,128.02 11,128.02 12,935.82 893.63 16.00 0.00
12,935.83 12,935.83 15,487.71 1,182.88 17.92 0.00
15,487.72 15,487.72 31,236.49 1,640.18 21.36 0.00
31,236.50 31,236.50 49,233.00 5,004.12 23.52 0.00
49,233.01 49,233.01 93,993.90 9,236.89 30.00 0.00
93,993.91 93,993.91 125,325.20 22,665.17 32.00 0.00
125,325.21 125,325.21 375,975.61 32,691.18 34.00 0.00
375,975.62 375,975.62 En adelante 117,912.32 35.00 0.00

6.- Tablas ISR 2023: anual

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 2,238.12 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
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

2.- Tablas ISR 2023: febrero

Límite inferior Límite superior Cuota fija % Sobre 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

3.- Tablas ISR 2023: marzo

Límite inferior Límite superior Cuota fija % Sobre 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

4.- Tablas ISR 2023: abril

Límite inferior Límite superior Cuota fija % Sobre 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

5.- Tablas ISR 2023: mayo

Límite inferior Límite superior Cuota fija % Sobre 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

6.- Tablas ISR 2023: junio

Límite inferior Límite superior Cuota fija % Sobre 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

7.- Tabla ISR 2023 julio

Límite inferior Límite superior Cuota fija % Sobre 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

8.- Tablas ISR 2023: agosto

Límite inferior Límite superior Cuota fija % Sobre 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

9.- Tablas ISR 2023: septiembre

Límite inferior Límite superior Cuota fija % Sobre 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

10.- Tablas ISR 2023: octubre

Límite inferior Límite superior Cuota fija % Sobre 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

11.- Tablas ISR 2023: noviembre

Límite inferior Límite superior Cuota fija % Sobre 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

12.- Tablas ISR 2023: diciembre

Límite inferior Límite superior Cuota fija % Sobre 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

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023 – Primer bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

2.- Marzo-abril 2023 – 2do bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

3.- Mayo-junio 2023 – 3er Bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

4.- Julio-agosto 2023 – 4to Bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

5.- Septiembre-octubre 2023 – 5to Bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

6.- Noviembre-diciembre 2023 – 6to Bimestre

Límite inferior Límite superior Cuota fija % Sobre 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

IV: Tarifa aplicable a pagos provisionales

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
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