| Portal fiscal | |||||
| Tarifa para el cálculo del ISR anual | |||||
| 2026 | |||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2026 (DOF 28/12/25) | |||||
| Tarifa para el cálculo del impuesto correspondiente al ejercicio de 2026 | |||||
| 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% | ||