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Tablas ISR 2024 - Impuesto Sobre la Renta
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.
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
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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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 | $4.71 | 6.40% |
| $2,082.91 | $3,660.50 | $122.31 | 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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.- Tarifas ISR 2024: 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% |
Subsidio para el empleo anual
| Para ingresos de | Hasta ingresos de | Subsidio anual |
|---|---|---|
| $0.01 | $21,227.52 | $4,884.24 |
| $21,227.53 | $31,840.56 | $4,881.96 |
| $31,840.57 | $41,674.08 | $4,879.44 |
| $41,674.09 | $42,454.44 | $4,713.24 |
| $42,454.45 | $53,353.80 | $4,589.52 |
| $53,353.81 | $56,606.16 | $4,250.76 |
| $56,606.17 | $64,025.04 | $3,898.44 |
| $64,025.05 | $74,696.04 | $3,535.56 |
| $74,696.05 | $85,366.80 | $3,042.48 |
| $85,366.81 | $88,587.96 | $2,611.32 |
| $88,587.97 | En adelante | $0.00 |
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.- Tarifas 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 - 1er 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 para enajenación de inmuebles
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% |