Publicidad
Tablas ISR 2025 - Impuesto Sobre la Renta
Estas son las nuevas tarifas ISR 2025 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2025.
El Servicio de Administración Tributaria (SAT) ha actualizado las tarifas del Impuesto Sobre la Renta (ISR) para 2025. Estas medidas buscan ajustar la carga tributaria a las condiciones económicas actuales, promoviendo una mayor equidad fiscal.
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2025
| 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 2025: 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 2025: 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 2025: 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.- Tarifas ISR 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025: 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 2025 - 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 2025 - 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 2025 - 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 2025 - 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 2025 - 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 2025 - 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 2025, 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% |