| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2026 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2026 (DOF 28/12/25) | |||||||||||||
| Ingresos por arrendamiento y por otorgar el uso o goce temporal de bienes inmuebles | |||||||||||||
| Mensual | Trimestral | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||
| 0.01 | 844.59 | 0.00 | 1.92% | 0.01 | 2,533.77 | 0.00 | 1.92% | ||||||
| 844.60 | 7,168.51 | 16.22 | 6.40% | 2,533.78 | 21,505.53 | 48.66 | 6.40% | ||||||
| 7,168.52 | 12,598.02 | 420.95 | 10.88% | 21,505.54 | 37,794.06 | 1,262.85 | 10.88% | ||||||
| 12,598.03 | 14,644.64 | 1,011.68 | 16.00% | 37,794.07 | 43,933.92 | 3,035.04 | 16.00% | ||||||
| 14,644.65 | 17,533.64 | 1,339.14 | 17.92% | 43,933.93 | 52,600.92 | 4,017.42 | 17.92% | ||||||
| 17,533.65 | 35,362.83 | 1,856.84 | 21.36% | 52,600.93 | 106,088.49 | 5,570.52 | 21.36% | ||||||
| 35,362.84 | 55,736.68 | 5,665.16 | 23.52% | 106,088.50 | 167,210.04 | 16,995.48 | 23.52% | ||||||
| 55,736.69 | 106,410.50 | 10,457.09 | 30.00% | 167,210.05 | 319,231.50 | 31,371.27 | 30.00% | ||||||
| 106,410.51 | 141,880.66 | 25,659.23 | 32.00% | 319,231.51 | 425,641.98 | 76,977.69 | 32.00% | ||||||
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00% | 425,641.99 | 1,276,925.97 | 111,029.07 | 34.00% | ||||||
| 425,642.00 | En adelante | 133,488.54 | 35.00% | 1,276,925.98 | En adelante | 400,465.62 | 35.00% | ||||||
| Régimen simplificado de confianza | |||||||||||||
| Mensual | |||||||||||||
| Monto de los ingresos amparados por comprobantes fiscales efectivamente cobrados, sin impuesto al valor agregado (pesos mensuales) | Tasa aplicable | ||||||||||||
| Hasta | 25,000.00 | 1.00% | |||||||||||
| Hasta | 50,000.00 | 1.10% | |||||||||||
| Hasta | 83,333.33 | 1.50% | |||||||||||
| Hasta | 208,333.33 | 2.00% | |||||||||||
| Hasta | 3,500,000.00 | 2.50% | |||||||||||
| Actividad empresarial y profesional | |||||||||||||
| Enero | Febrero | Marzo | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 844.59 | 0.00 | 1.92% | 0.01 | 1,689.18 | 0.00 | 1.92% | 0.01 | 2,533.77 | 0.00 | 1.92% | ||
| 844.60 | 7,168.51 | 16.22 | 6.40% | 1,689.19 | 14,337.02 | 32.44 | 6.40% | 2,533.78 | 21,505.53 | 48.66 | 6.40% | ||
| 7,168.52 | 12,598.02 | 420.95 | 10.88% | 14,337.03 | 25,196.04 | 841.90 | 10.88% | 21,505.54 | 37,794.06 | 1,262.85 | 10.88% | ||
| 12,598.03 | 14,644.64 | 1,011.68 | 16.00% | 25,196.05 | 29,289.28 | 2,023.36 | 16.00% | 37,794.07 | 43,933.92 | 3,035.04 | 16.00% | ||
| 14,644.65 | 17,533.64 | 1,339.14 | 17.92% | 29,289.29 | 35,067.28 | 2,678.28 | 17.92% | 43,933.93 | 52,600.92 | 4,017.42 | 17.92% | ||
| 17,533.65 | 35,362.83 | 1,856.84 | 21.36% | 35,067.29 | 70,725.66 | 3,713.68 | 21.36% | 52,600.93 | 106,088.49 | 5,570.52 | 21.36% | ||
| 35,362.84 | 55,736.68 | 5,665.16 | 23.52% | 70,725.67 | 111,473.36 | 11,330.32 | 23.52% | 106,088.50 | 167,210.04 | 16,995.48 | 23.52% | ||
| 55,736.69 | 106,410.50 | 10,457.09 | 30.00% | 111,473.37 | 212,821.00 | 20,914.18 | 30.00% | 167,210.05 | 319,231.50 | 31,371.27 | 30.00% | ||
| 106,410.51 | 141,880.66 | 25,659.23 | 32.00% | 212,821.01 | 283,761.32 | 51,318.46 | 32.00% | 319,231.51 | 425,641.98 | 76,977.69 | 32.00% | ||
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00% | 283,761.33 | 851,283.98 | 74,019.38 | 34.00% | 425,641.99 | 1,276,925.97 | 111,029.07 | 34.00% | ||
| 425,642.00 | En adelante | 133,488.54 | 35.00% | 851,283.99 | En adelante | 266,977.08 | 35.00% | 1,276,925.98 | En adelante | 400,465.62 | 35.00% | ||
| Abril | Mayo | Junio | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | 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% | 0.01 | 4,222.95 | 0.00 | 1.92% | 0.01 | 5,067.54 | 0.00 | 1.92% | ||
| 3,378.37 | 28,674.04 | 64.88 | 6.40% | 4,222.96 | 35,842.55 | 81.10 | 6.40% | 5,067.55 | 43,011.06 | 97.32 | 6.40% | ||
| 28,674.05 | 50,392.08 | 1,683.80 | 10.88% | 35,842.56 | 62,990.10 | 2,104.75 | 10.88% | 43,011.07 | 75,588.12 | 2,525.70 | 10.88% | ||
| 50,392.09 | 58,578.56 | 4,046.72 | 16.00% | 62,990.11 | 73,223.20 | 5,058.40 | 16.00% | 75,588.13 | 87,867.84 | 6,070.08 | 16.00% | ||
| 58,578.57 | 70,134.56 | 5,356.56 | 17.92% | 73,223.21 | 87,668.20 | 6,695.70 | 17.92% | 87,867.85 | 105,201.84 | 8,034.84 | 17.92% | ||
| 70,134.57 | 141,451.32 | 7,427.36 | 21.36% | 87,668.21 | 176,814.15 | 9,284.20 | 21.36% | 105,201.85 | 212,176.98 | 11,141.04 | 21.36% | ||
| 141,451.33 | 222,946.72 | 22,660.64 | 23.52% | 176,814.16 | 278,683.40 | 28,325.80 | 23.52% | 212,176.99 | 334,420.08 | 33,990.96 | 23.52% | ||
| 222,946.73 | 425,642.00 | 41,828.36 | 30.00% | 278,683.41 | 532,052.50 | 52,285.45 | 30.00% | 334,420.09 | 638,463.00 | 62,742.54 | 30.00% | ||
| 425,642.01 | 567,522.64 | 102,636.92 | 32.00% | 532,052.51 | 709,403.30 | 128,296.15 | 32.00% | 638,463.01 | 851,283.96 | 153,955.38 | 32.00% | ||
| 567,522.65 | 1,702,567.96 | 148,038.76 | 34.00% | 709,403.31 | 2,128,209.95 | 185,048.45 | 34.00% | 851,283.97 | 2,553,851.94 | 222,058.14 | 34.00% | ||
| 1,702,567.97 | En adelante | 533,954.16 | 35.00% | 2,128,209.96 | En adelante | 667,442.70 | 35.00% | 2,553,851.95 | En adelante | 800,931.24 | 35.00% | ||
| Julio | Agosto | Septiembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 5,912.13 | 0.00 | 1.92% | 0.01 | 6,756.72 | 0.00 | 1.92% | 0.01 | 7,601.31 | 0.00 | 1.92% | ||
| 5,912.14 | 50,179.57 | 113.54 | 6.40% | 6,756.73 | 57,348.08 | 129.76 | 6.40% | 7,601.32 | 64,516.59 | 145.98 | 6.40% | ||
| 50,179.58 | 88,186.14 | 2,946.65 | 10.88% | 57,348.09 | 100,784.16 | 3,367.60 | 10.88% | 64,516.60 | 113,382.18 | 3,788.55 | 10.88% | ||
| 88,186.15 | 102,512.48 | 7,081.76 | 16.00% | 100,784.17 | 117,157.12 | 8,093.44 | 16.00% | 113,382.19 | 131,801.76 | 9,105.12 | 16.00% | ||
| 102,512.49 | 122,735.48 | 9,373.98 | 17.92% | 117,157.13 | 140,269.12 | 10,713.12 | 17.92% | 131,801.77 | 157,802.76 | 12,052.26 | 17.92% | ||
| 122,735.49 | 247,539.81 | 12,997.88 | 21.36% | 140,269.13 | 282,902.64 | 14,854.72 | 21.36% | 157,802.77 | 318,265.47 | 16,711.56 | 21.36% | ||
| 247,539.82 | 390,156.76 | 39,656.12 | 23.52% | 282,902.65 | 445,893.44 | 45,321.28 | 23.52% | 318,265.48 | 501,630.12 | 50,986.44 | 23.52% | ||
| 390,156.77 | 744,873.50 | 73,199.63 | 30.00% | 445,893.45 | 851,284.00 | 83,656.72 | 30.00% | 501,630.13 | 957,694.50 | 94,113.81 | 30.00% | ||
| 744,873.51 | 993,164.62 | 179,614.61 | 32.00% | 851,284.01 | 1,135,045.28 | 205,273.84 | 32.00% | 957,694.51 | 1,276,925.94 | 230,933.07 | 32.00% | ||
| 993,164.63 | 2,979,493.93 | 259,067.83 | 34.00% | 1,135,045.29 | 3,405,135.92 | 296,077.52 | 34.00% | 1,276,925.95 | 3,830,777.91 | 333,087.21 | 34.00% | ||
| 2,979,493.94 | En adelante | 934,419.78 | 35.00% | 3,405,135.93 | En adelante | 1,067,908.32 | 35.00% | 3,830,777.92 | En adelante | 1,201,396.86 | 35.00% | ||
| Octubre | Noviembre | Diciembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | 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% | 0.01 | 9,290.49 | 0.00 | 1.92% | 0.01 | 10,135.11 | 0.00 | 1.92% | ||
| 8,445.91 | 71,685.10 | 162.20 | 6.40% | 9,290.50 | 78,853.61 | 178.42 | 6.40% | 10,135.12 | 86,022.11 | 194.59 | 6.40% | ||
| 71,685.11 | 125,980.20 | 4,209.50 | 10.88% | 78,853.62 | 138,578.22 | 4,630.45 | 10.88% | 86,022.12 | 151,176.19 | 5,051.37 | 10.88% | ||
| 125,980.21 | 146,446.40 | 10,116.80 | 16.00% | 138,578.23 | 161,091.04 | 11,128.48 | 16.00% | 151,176.20 | 175,735.66 | 12,140.13 | 16.00% | ||
| 146,446.41 | 175,336.40 | 13,391.40 | 17.92% | 161,091.05 | 192,870.04 | 14,730.54 | 17.92% | 175,735.67 | 210,403.69 | 16,069.64 | 17.92% | ||
| 175,336.41 | 353,628.30 | 18,568.40 | 21.36% | 192,870.05 | 388,991.13 | 20,425.24 | 21.36% | 210,403.70 | 424,353.97 | 22,282.14 | 21.36% | ||
| 353,628.31 | 557,366.80 | 56,651.60 | 23.52% | 388,991.14 | 613,103.48 | 62,316.76 | 23.52% | 424,353.98 | 668,840.14 | 67,981.92 | 23.52% | ||
| 557,366.81 | 1,064,105.00 | 104,570.90 | 30.00% | 613,103.49 | 1,170,515.50 | 115,027.99 | 30.00% | 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00% | ||
| 1,064,105.01 | 1,418,806.60 | 256,592.30 | 32.00% | 1,170,515.51 | 1,560,687.26 | 282,251.53 | 32.00% | 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00% | ||
| 1,418,806.61 | 4,256,419.90 | 370,096.90 | 34.00% | 1,560,687.27 | 4,682,061.89 | 407,106.59 | 34.00% | 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00% | ||
| 4,256,419.91 | En adelante | 1,334,885.40 | 35.00% | 4,682,061.90 | En adelante | 1,468,373.94 | 35.00% | 5,107,703.93 | En adelante | 1,601,862.46 | 35.00% | ||
| Sector primario (agricultura, silvicultura, ganadería y pesca) | |||||||||||||
| 1er semestre | 2do semestre | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | 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% | 0.01 | 10,135.11 | 0.00 | 1.92% | ||||||
| 5,067.55 | 43,011.06 | 97.32 | 6.40% | 10,135.12 | 86,022.11 | 194.59 | 6.40% | ||||||
| 43,011.07 | 75,588.12 | 2,525.70 | 10.88% | 86,022.12 | 151,176.19 | 5,051.37 | 10.88% | ||||||
| 75,588.13 | 87,867.84 | 6,070.08 | 16.00% | 151,176.20 | 175,735.66 | 12,140.13 | 16.00% | ||||||
| 87,867.85 | 105,201.84 | 8,034.84 | 17.92% | 175,735.67 | 210,403.69 | 16,069.64 | 17.92% | ||||||
| 105,201.85 | 212,176.98 | 11,141.04 | 21.36% | 210,403.70 | 424,353.97 | 22,282.14 | 21.36% | ||||||
| 212,176.99 | 334,420.08 | 33,990.96 | 23.52% | 424,353.98 | 668,840.14 | 67,981.92 | 23.52% | ||||||
| 334,420.09 | 638,463.00 | 62,742.54 | 30.00% | 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00% | ||||||
| 638,463.01 | 851,283.96 | 153,955.38 | 32.00% | 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00% | ||||||
| 851,283.97 | 2,553,851.94 | 222,058.14 | 34.00% | 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00% | ||||||
| 2,553,851.95 | En adelante | 800,931.24 | 35.00% | 5,107,703.93 | En adelante | 1,601,862.46 | 35.00% | ||||||