Tablas ISR 2024
Estas son las nuevas tarifas ISR 2024 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2024.
El Servicio de Administración Tributaria (SAT) ha anunciado las nuevas tarifas del Impuesto Sobre la Renta (ISR) que serán aplicables en el año 2024. Es parte de las medidas fiscales anuales que busca adaptar la carga tributaria a las condiciones económicas actuales y mantener la equidad fiscal.
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 2024
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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024 pagos mensuales
Tarifa del Impuesto Sobre la Renta
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
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.- Tarifas ISR 2024: anual
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tabla ISR 2024 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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 2024 – 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 2024 – 2do 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 2024 – 3er 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 2024 – 4to 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 2024 – 5to 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 2024 – 6to 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 aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2024, 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
