| Portal fiscal | |||||
| Tarifa para el cálculo del ISR anual | |||||
| 2024 | |||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2024 (DOF 27/12/23) | |||||
| Tarifa para el cálculo del impuesto correspondiente al ejercicio de 2024 | |||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior % | ||
| 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% | ||