Estas son las nuevas tarifas ISR 2026 y las de los subsidios aplicables para saber cuánto ISR pagar durante el 2026.
¡Descubre las nuevas tarifas ISR 2026 y los subsidios que definirán cuánto pagarás de impuestos este año!
El Servicio de Administración Tributaria (SAT) ha actualizado las tarifas del Impuesto Sobre la Renta (ISR) para 2026. Estas medidas buscan ajustar la carga tributaria a las condiciones económicas actuales, promoviendo una mayor equidad fiscal. ¡Prepárate para calcular y optimizar tus impuestos!
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 2026
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para aplicarse
sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
10,135.11
|
0
|
1.92
|
|
10,135.12
|
86,022.11
|
194.59
|
6.40
|
|
86,022.12
|
151,176.19
|
5,051.37
|
10.88
|
|
151,176.20
|
175,735.66
|
12,140.13
|
16.00
|
|
175,735.67
|
210,403.69
|
16,069.64
|
17.92
|
|
210,403.70
|
424,353.97
|
22,282.14
|
21.36
|
|
424,353.98
|
668,840.14
|
67,981.92
|
23.52
|
|
668,840.15
|
1,276,925.98
|
125,485.07
|
30.00
|
|
1,276,925.99
|
1,702,567.97
|
307,910.81
|
32.00
|
|
1,702,567.98
|
5,107,703.92
|
444,116.23
|
34.00
|
|
5,107,703.93
|
En adelante
|
1,601,862.46
|
35.00
|
I.- Retenciones periódicas de ISR
1.- Tarifas ISR 2026: retención diaria
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
27.78
|
0.00
|
1.92
|
|
27.79
|
235.81
|
0.53
|
6.40
|
|
235.82
|
414.41
|
13.85
|
10.88
|
|
414.42
|
481.73
|
33.28
|
16.00
|
|
481.74
|
576.76
|
44.05
|
17.92
|
|
576.77
|
1,163.25
|
61.08
|
21.36
|
|
1,163.26
|
1,833.44
|
186.35
|
23.52
|
|
1,833.45
|
3,500.35
|
343.98
|
30.00
|
|
3,500.36
|
4,667.13
|
844.05
|
32.00
|
|
4,667.14
|
14,001.38
|
1,217.42
|
34.00
|
|
14,001.39
|
En adelante
|
4,391.07
|
35.00
|
2.- Tarifas ISR 2026: retenciones semanales
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
194.46
|
0.00
|
1.92
|
|
194.47
|
1,650.67
|
3.71
|
6.40
|
|
1,650.68
|
2,900.87
|
96.95
|
10.88
|
|
2,900.88
|
3,372.11
|
232.96
|
16.00
|
|
3,372.12
|
4,037.32
|
308.35
|
17.92
|
|
4,037.33
|
8,142.75
|
427.56
|
21.36
|
|
8,142.76
|
12,834.08
|
1,304.45
|
23.52
|
|
12,834.09
|
24,502.45
|
2,407.86
|
30.00
|
|
24,502.46
|
32,669.91
|
5,908.35
|
32.00
|
|
32,669.92
|
98,009.66
|
8,521.94
|
34.00
|
|
98,009.67
|
En adelante
|
30,737.49
|
35.00
|
3.- Tarifas ISR 2026: retenciones decenales
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
277.80
|
0.00
|
1.92
|
|
277.81
|
2,358.10
|
5.30
|
6.40
|
|
2,358.11
|
4,144.10
|
138.50
|
10.88
|
|
4,144.11
|
4,817.30
|
332.80
|
16.00
|
|
4,817.31
|
5,767.60
|
440.50
|
17.92
|
|
5,767.61
|
11,632.50
|
610.80
|
21.36
|
|
11,632.51
|
18,334.40
|
1,863.50
|
23.52
|
|
18,334.41
|
35,003.50
|
3,439.80
|
30.00
|
|
35,003.51
|
46,671.30
|
8,440.50
|
32.00
|
|
46,671.31
|
140,013.80
|
12,174.20
|
34.00
|
|
140,013.81
|
En adelante
|
43,910.70
|
35.00
|
4.- Tarifas ISR 2026: pagos quincenales
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
416.70
|
0.00
|
1.92
|
|
416.71
|
3,537.15
|
7.95
|
6.40
|
|
3,537.16
|
6,216.15
|
207.75
|
10.88
|
|
6,216.16
|
7,225.95
|
499.20
|
16.00
|
|
7,225.96
|
8,651.40
|
660.75
|
17.92
|
|
8,651.41
|
17,448.75
|
916.20
|
21.36
|
|
17,448.76
|
27,501.60
|
2,795.25
|
23.52
|
|
27,501.61
|
52,505.25
|
5,159.70
|
30.00
|
|
52,505.26
|
70,006.95
|
12,660.75
|
32.00
|
|
70,006.96
|
210,020.70
|
18,261.30
|
34.00
|
|
210,020.71
|
En adelante
|
65,866.05
|
35.00
|
5.- Tarifas ISR 2026: pagos mensuales
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
844.59
|
0.00
|
1.92
|
|
844.60
|
7,168.51
|
16.22
|
6.40
|
|
7,168.52
|
12,598.02
|
420.95
|
10.88
|
|
12,598.03
|
14,644.64
|
1,011.68
|
16.00
|
|
14,644.65
|
17,533.64
|
1,339.14
|
17.92
|
|
17,533.65
|
35,362.83
|
1,856.84
|
21.36
|
|
35,362.84
|
55,736.68
|
5,665.16
|
23.52
|
|
55,736.69
|
106,410.50
|
10,457.09
|
30.00
|
|
106,410.51
|
141,880.66
|
25,659.23
|
32.00
|
|
141,880.67
|
425,641.99
|
37,009.69
|
34.00
|
|
425,642.00
|
En adelante
|
133,488.54
|
35.00
|
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
1.- Tarifas ISR 2026: enero
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.00
|
844.59
|
0.00
|
1.92
|
|
844.59
|
7,168.51
|
16.22
|
6.40
|
|
7,168.51
|
12,598.02
|
420.95
|
10.88
|
|
12,598.02
|
14,644.64
|
1,011.68
|
16.00
|
|
14,644.64
|
17,533.64
|
1,339.14
|
17.92
|
|
17,533.64
|
35,362.83
|
1,856.85
|
21.36
|
|
35,362.83
|
55,736.68
|
5,665.16
|
23.52
|
|
55,736.68
|
106,410.50
|
10,457.09
|
30.00
|
|
106,410.50
|
141,880.66
|
25,659.23
|
32.00
|
|
141,880.67
|
425,641.99
|
37,009.69
|
34.00
|
|
425,641.99
|
En adelante
|
133,488.54
|
35.00
|
2.- Tarifas ISR 2026: febrero
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.00
|
1,689.19
|
0.00
|
1.92
|
|
1,689.19
|
14,337.02
|
32.43
|
6.40
|
|
14,337.02
|
25,196.03
|
841.90
|
10.88
|
|
25,196.03
|
29,289.28
|
2,023.35
|
16.00
|
|
29,289.28
|
35,067.28
|
2,678.27
|
17.92
|
|
35,067.28
|
70,725.66
|
3,713.69
|
21.36
|
|
70,725.66
|
111,473.36
|
11,330.32
|
23.52
|
|
111,473.36
|
212,821.00
|
20,914.18
|
30.00
|
|
212,821.00
|
283,761.33
|
51,318.47
|
32.00
|
|
283,761.33
|
851,283.99
|
74,019.37
|
34.00
|
|
851,283.99
|
En adelante
|
266,977.08
|
35.00
|
3.- Tarifas ISR 2026: marzo
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.00
|
2,533.78
|
0.00
|
1.92
|
|
2,533.78
|
21,505.53
|
48.65
|
6.40
|
|
21,505.53
|
37,794.05
|
1,262.84
|
10.88
|
|
37,794.05
|
43,933.92
|
3,035.03
|
16.00
|
|
43,933.92
|
52,600.92
|
4,017.41
|
17.92
|
|
52,600.93
|
106,088.49
|
5,570.54
|
21.36
|
|
106,088.50
|
167,210.04
|
16,995.48
|
23.52
|
|
167,210.04
|
319,231.50
|
31,371.27
|
30.00
|
|
319,231.50
|
425,641.99
|
76,977.70
|
32.00
|
|
425,641.99
|
1,276,925.98
|
111,029.06
|
34.00
|
|
1,276,925.98
|
En adelante
|
400,465.62
|
35.00
|
4.- Tarifas ISR 2026: abril
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.00
|
3,378.37
|
0.00
|
1.92
|
|
3,378.37
|
28,674.04
|
64.86
|
6.40
|
|
28,674.04
|
50,392.06
|
1,683.79
|
10.88
|
|
50,392.07
|
58,578.55
|
4,046.71
|
16.00
|
|
58,578.56
|
70,134.56
|
5,356.55
|
17.92
|
|
70,134.57
|
141,451.32
|
7,427.38
|
21.36
|
|
141,451.33
|
222,946.71
|
22,660.64
|
23.52
|
|
222,946.72
|
425,641.99
|
41,828.36
|
30.00
|
|
425,642.00
|
567,522.66
|
102,636.94
|
32.00
|
|
567,522.66
|
1,702,567.97
|
148,038.74
|
34.00
|
|
1,702,567.98
|
En adelante
|
533,954.15
|
35.00
|
5.- Tarifas ISR 2026: mayo
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.00
|
4,222.96
|
0.00
|
1.92
|
|
4,222.97
|
35,842.55
|
81.08
|
6.40
|
|
35,842.55
|
62,990.08
|
2,104.74
|
10.88
|
|
62,990.08
|
73,223.19
|
5,058.39
|
16.00
|
|
73,223.20
|
87,668.20
|
6,695.68
|
17.92
|
|
87,668.21
|
176,814.15
|
9,284.23
|
21.36
|
|
176,814.16
|
278,683.39
|
28,325.80
|
23.52
|
|
278,683.40
|
532,052.49
|
52,285.45
|
30.00
|
|
532,052.50
|
709,403.32
|
128,296.17
|
32.00
|
|
709,403.33
|
2,128,209.97
|
185,048.43
|
34.00
|
|
2,128,209.97
|
En adelante
|
667,442.69
|
35.00
|
6.- Tarifas ISR 2026: junio
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
5,067.56
|
0.00
|
1.92
|
|
5,067.56
|
43,011.06
|
97.30
|
6.40
|
|
43,011.06
|
75,588.10
|
2,525.69
|
10.88
|
|
75,588.10
|
87,867.83
|
6,070.07
|
16.00
|
|
87,867.84
|
105,201.85
|
8,034.82
|
17.92
|
|
105,201.85
|
212,176.99
|
11,141.07
|
21.36
|
|
212,176.99
|
334,420.07
|
33,990.96
|
23.52
|
|
334,420.08
|
638,462.99
|
62,742.54
|
30.00
|
|
638,463.00
|
851,283.99
|
153,955.41
|
32.00
|
|
851,283.99
|
2,553,851.96
|
222,058.12
|
34.00
|
|
2,553,851.97
|
En adelante
|
800,931.23
|
35.00
|
7.- Tarifas ISR 2026: julio
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
5,912.15
|
0.00
|
1.92
|
|
5,912.15
|
50,179.56
|
113.51
|
6.40
|
|
50,179.57
|
88,186.11
|
2,946.63
|
10.88
|
|
88,186.12
|
102,512.47
|
7,081.74
|
16.00
|
|
102,512.47
|
122,735.49
|
9,373.96
|
17.92
|
|
122,735.49
|
247,539.82
|
12,997.91
|
21.36
|
|
247,539.82
|
390,156.75
|
39,656.12
|
23.52
|
|
390,156.75
|
744,873.49
|
73,199.62
|
30.00
|
|
744,873.49
|
993,164.65
|
179,614.64
|
32.00
|
|
993,164.65
|
2,979,493.95
|
259,067.80
|
34.00
|
|
2,979,493.96
|
En adelante
|
934,419.77
|
35.00
|
8.- Tarifas ISR 2026: agosto
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
6,756.74
|
0.00
|
1.92
|
|
6,756.75
|
57,348.07
|
129.73
|
6.40
|
|
57,348.08
|
100,784.13
|
3,367.58
|
10.88
|
|
100,784.13
|
117,157.11
|
8,093.42
|
16.00
|
|
117,157.11
|
140,269.13
|
10,713.09
|
17.92
|
|
140,269.13
|
282,902.65
|
14,854.76
|
21.36
|
|
282,902.65
|
445,893.43
|
45,321.28
|
23.52
|
|
445,893.43
|
851,283.99
|
83,656.71
|
30.00
|
|
851,283.99
|
1,135,045.31
|
205,273.87
|
32.00
|
|
1,135,045.32
|
3,405,135.95
|
296,077.49
|
34.00
|
|
3,405,135.95
|
En adelante
|
1,067,908.31
|
35.00
|
9.- Tarifas ISR 2026: septiembre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
7,601.33
|
0.00
|
1.92
|
|
7,601.34
|
64,516.58
|
145.94
|
6.40
|
|
64,516.59
|
113,382.14
|
3,788.53
|
10.88
|
|
113,382.15
|
131,801.75
|
9,105.10
|
16.00
|
|
131,801.75
|
157,802.77
|
12,052.23
|
17.92
|
|
157,802.78
|
318,265.48
|
16,711.61
|
21.36
|
|
318,265.49
|
501,630.11
|
50,986.44
|
23.52
|
|
501,630.11
|
957,694.49
|
94,113.80
|
30.00
|
|
957,694.49
|
1,276,925.98
|
230,933.11
|
32.00
|
|
1,276,925.99
|
3,830,777.94
|
333,087.17
|
34.00
|
|
3,830,777.95
|
En adelante
|
1,201,396.85
|
35.00
|
10.- Tarifas ISR 2026: octubre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
8,445.93
|
0.00
|
1.92
|
|
8,445.93
|
71,685.09
|
162.16
|
6.40
|
|
71,685.10
|
125,980.16
|
4,209.47
|
10.88
|
|
125,980.17
|
146,446.38
|
10,116.78
|
16.00
|
|
146,446.39
|
175,336.41
|
13,391.37
|
17.92
|
|
175,336.42
|
353,628.31
|
18,568.45
|
21.36
|
|
353,628.32
|
557,366.78
|
56,651.60
|
23.52
|
|
557,366.79
|
1,064,104.98
|
104,570.89
|
30.00
|
|
1,064,104.99
|
1,418,806.64
|
256,592.34
|
32.00
|
|
1,418,806.65
|
4,256,419.93
|
370,096.86
|
34.00
|
|
4,256,419.94
|
En adelante
|
1,334,885.38
|
35.00
|
11.- Tarifas ISR 2026: noviembre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
9,290.52
|
0.00
|
1.92
|
|
9,290.53
|
78,853.60
|
178.37
|
6.40
|
|
78,853.61
|
138,578.17
|
4,630.42
|
10.88
|
|
138,578.18
|
161,091.02
|
11,128.45
|
16.00
|
|
161,091.03
|
192,870.05
|
14,730.50
|
17.92
|
|
192,870.06
|
388,991.14
|
20,425.30
|
21.36
|
|
388,991.15
|
613,103.46
|
62,316.76
|
23.52
|
|
613,103.47
|
1,170,515.48
|
115,027.98
|
30.00
|
|
1,170,515.49
|
1,560,687.31
|
282,251.58
|
32.00
|
|
1,560,687.32
|
4,682,061.93
|
407,106.54
|
34.00
|
|
4,682,061.94
|
En adelante
|
1,468,373.92
|
35.00
|
12.- Tarifas ISR 2026: diciembre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
10,135.11
|
0.00
|
1.92
|
|
10,135.12
|
86,022.11
|
194.59
|
6.40
|
|
86,022.12
|
151,176.19
|
5,051.37
|
10.88
|
|
151,176.20
|
175,735.66
|
12,140.13
|
16.00
|
|
175,735.67
|
210,403.69
|
16,069.64
|
17.92
|
|
210,403.70
|
424,353.97
|
22,282.14
|
21.36
|
|
424,353.98
|
668,840.14
|
67,981.92
|
23.52
|
|
668,840.15
|
1,276,925.98
|
125,485.07
|
30.00
|
|
1,276,925.99
|
1,702,567.97
|
307,910.81
|
32.00
|
|
1,702,567.98
|
5,107,703.92
|
444,116.23
|
34.00
|
|
5,107,703.93
|
En adelante
|
1,601,862.46
|
35.00
|
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
1,689.18
|
0.00
|
1.92
|
|
1,689.19
|
14,337.02
|
32.44
|
6.40
|
|
14,337.03
|
25,196.04
|
841.90
|
10.88
|
|
25,196.05
|
29,289.28
|
2,023.36
|
16.00
|
|
29,289.29
|
35,067.28
|
2,678.28
|
17.92
|
|
35,067.29
|
70,725.66
|
3,713.68
|
21.36
|
|
70,725.67
|
111,473.36
|
11,330.32
|
23.52
|
|
111,473.37
|
212,821.00
|
20,914.18
|
30.00
|
|
212,821.01
|
283,761.32
|
51,318.46
|
32.00
|
|
283,761.33
|
851,283.98
|
74,019.38
|
34.00
|
|
851,283.99
|
En adelante
|
266,977.08
|
35.00
|
2.- Marzo-abril
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
3,378.36
|
0.00
|
1.92
|
|
3,378.37
|
28,674.04
|
64.88
|
6.40
|
|
28,674.05
|
50,392.08
|
1,683.80
|
10.88
|
|
50,392.09
|
58,578.56
|
4,046.72
|
16.00
|
|
58,578.57
|
70,134.56
|
5,356.56
|
17.92
|
|
70,134.57
|
141,451.32
|
7,427.36
|
21.36
|
|
141,451.33
|
222,946.72
|
22,660.64
|
23.52
|
|
222,946.73
|
425,642.00
|
41,828.36
|
30.00
|
|
425,642.01
|
567,522.64
|
102,636.92
|
32.00
|
|
567,522.65
|
1,702,567.96
|
148,038.76
|
34.00
|
|
1,702,567.97
|
En adelante
|
533,954.16
|
35.00
|
3.- Mayo-junio
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
5,067.54
|
0.00
|
1.92
|
|
5,067.55
|
43,011.06
|
97.32
|
6.40
|
|
43,011.07
|
75,588.12
|
2,525.70
|
10.88
|
|
75,588.13
|
87,867.84
|
6,070.08
|
16.00
|
|
87,867.85
|
105,201.84
|
8,034.84
|
17.92
|
|
105,201.85
|
212,176.98
|
11,141.04
|
21.36
|
|
212,176.99
|
334,420.08
|
33,990.96
|
23.52
|
|
334,420.09
|
638,463.00
|
62,742.54
|
30.00
|
|
638,463.01
|
851,283.96
|
153,955.38
|
32.00
|
|
851,283.97
|
2,553,851.94
|
222,058.14
|
34.00
|
|
2,553,851.95
|
En adelante
|
800,931.24
|
35.00
|
4.- Julio-agosto
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
6,756.72
|
0.00
|
1.92
|
|
6,756.73
|
57,348.08
|
129.76
|
6.40
|
|
57,348.09
|
100,784.16
|
3,367.60
|
10.88
|
|
100,784.17
|
117,157.12
|
8,093.44
|
16.00
|
|
117,157.13
|
140,269.12
|
10,713.12
|
17.92
|
|
140,269.13
|
282,902.64
|
14,854.72
|
21.36
|
|
282,902.65
|
445,893.44
|
45,321.28
|
23.52
|
|
445,893.45
|
851,284.00
|
83,656.72
|
30.00
|
|
851,284.01
|
1,135,045.28
|
205,273.84
|
32.00
|
|
1,135,045.29
|
3,405,135.92
|
296,077.52
|
34.00
|
|
3,405,135.93
|
En adelante
|
1,067,908.32
|
35.00
|
5.- Septiembre-octubre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
8,445.90
|
0.00
|
1.92
|
|
8,445.91
|
71,685.10
|
162.20
|
6.40
|
|
71,685.11
|
125,980.20
|
4,209.50
|
10.88
|
|
125,980.21
|
146,446.40
|
10,116.80
|
16.00
|
|
146,446.41
|
175,336.40
|
13,391.40
|
17.92
|
|
175,336.41
|
353,628.30
|
18,568.40
|
21.36
|
|
353,628.31
|
557,366.80
|
56,651.60
|
23.52
|
|
557,366.81
|
1,064,105.00
|
104,570.90
|
30.00
|
|
1,064,105.01
|
1,418,806.60
|
256,592.30
|
32.00
|
|
1,418,806.61
|
4,256,419.90
|
370,096.90
|
34.00
|
|
4,256,419.91
|
En adelante
|
1,334,885.40
|
35.00
|
6.- Noviembre-diciembre
|
Límite inferior
|
Límite superior
|
Cuota fija
|
Por ciento para
aplicarse sobre el excedente del límite inferior |
|
$
|
$
|
$
|
%
|
|
0.01
|
10,135.11
|
0.00
|
1.92
|
|
10,135.12
|
86,022.11
|
194.59
|
6.40
|
|
86,022.12
|
151,176.19
|
5,051.37
|
10.88
|
|
151,176.20
|
175,735.66
|
12,140.13
|
16.00
|
|
175,735.67
|
210,403.69
|
16,069.64
|
17.92
|
|
210,403.70
|
424,353.97
|
22,282.14
|
21.36
|
|
424,353.98
|
668,840.14
|
67,981.92
|
23.52
|
|
668,840.15
|
1,276,925.98
|
125,485.07
|
30.00
|
|
1,276,925.99
|
1,702,567.97
|
307,910.81
|
32.00
|
|
1,702,567.98
|
5,107,703.92
|
444,116.23
|
34.00
|
|
5,107,703.93
|
En adelante
|
1,601,862.46
|
35.00
|