| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2025 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2025 (DOF 30/12/24) | |||||||||||||
| 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 | 746.04 | 0.00 | 1.92% | 0.01 | 2,238.12 | 0.00 | 1.92% | ||||||
| 746.05 | 6,332.05 | 14.32 | 6.40% | 2,238.13 | 18,996.15 | 42.96 | 6.40% | ||||||
| 6,332.06 | 11,128.01 | 371.83 | 10.88% | 18,996.16 | 33,384.03 | 1,115.49 | 10.88% | ||||||
| 11,128.02 | 12,935.82 | 893.63 | 16.00% | 33,384.04 | 38,807.46 | 2,680.89 | 16.00% | ||||||
| 12,935.83 | 15,487.71 | 1,182.88 | 17.92% | 38,807.47 | 46,463.13 | 3,548.64 | 17.92% | ||||||
| 15,487.72 | 31,236.49 | 1,640.18 | 21.36% | 46,463.14 | 93,709.47 | 4,920.54 | 21.36% | ||||||
| 31,236.50 | 49,233.00 | 5,004.12 | 23.52% | 93,709.48 | 147,699.00 | 15,012.36 | 23.52% | ||||||
| 49,233.01 | 93,993.90 | 9,236.89 | 30.00% | 147,699.01 | 281,981.70 | 27,710.67 | 30.00% | ||||||
| 93,993.91 | 125,325.20 | 22,665.17 | 32.00% | 281,981.71 | 375,975.60 | 67,995.51 | 32.00% | ||||||
| 125,325.21 | 375,975.61 | 32,691.18 | 34.00% | 375,975.61 | 1,127,926.83 | 98,073.54 | 34.00% | ||||||
| 375,975.62 | En adelante | 117,912.32 | 35.00% | 1,127,926.84 | En adelante | 353,736.96 | 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 | 746.04 | 0.00 | 1.92% | 0.01 | 1,492.08 | 0.00 | 1.92% | 0.01 | 2,238.12 | 0.00 | 1.92% | ||
| 746.05 | 6,332.05 | 14.32 | 6.40% | 1,492.09 | 12,664.10 | 28.64 | 6.40% | 2,238.13 | 18,996.15 | 42.96 | 6.40% | ||
| 6,332.06 | 11,128.01 | 371.83 | 10.88% | 12,664.11 | 22,256.02 | 743.66 | 10.88% | 18,996.16 | 33,384.03 | 1,115.49 | 10.88% | ||
| 11,128.02 | 12,935.82 | 893.63 | 16.00% | 22,256.03 | 25,871.64 | 1,787.26 | 16.00% | 33,384.04 | 38,807.46 | 2,680.89 | 16.00% | ||
| 12,935.83 | 15,487.71 | 1,182.88 | 17.92% | 25,871.65 | 30,975.42 | 2,365.76 | 17.92% | 38,807.47 | 46,463.13 | 3,548.64 | 17.92% | ||
| 15,487.72 | 31,236.49 | 1,640.18 | 21.36% | 30,975.43 | 62,472.98 | 3,280.36 | 21.36% | 46,463.14 | 93,709.47 | 4,920.54 | 21.36% | ||
| 31,236.50 | 49,233.00 | 5,004.12 | 23.52% | 62,472.99 | 98,466.00 | 10,008.24 | 23.52% | 93,709.48 | 147,699.00 | 15,012.36 | 23.52% | ||
| 49,233.01 | 93,993.90 | 9,236.89 | 30.00% | 98,466.01 | 187,987.80 | 18,473.78 | 30.00% | 147,699.01 | 281,981.70 | 27,710.67 | 30.00% | ||
| 93,993.91 | 125,325.20 | 22,665.17 | 32.00% | 187,987.81 | 250,650.40 | 45,330.34 | 32.00% | 281,981.71 | 375,975.60 | 67,995.51 | 32.00% | ||
| 125,325.21 | 375,975.61 | 32,691.18 | 34.00% | 250,650.41 | 751,951.22 | 65,382.36 | 34.00% | 375,975.61 | 1,127,926.83 | 98,073.54 | 34.00% | ||
| 375,975.62 | En adelante | 117,912.32 | 35.00% | 751,951.23 | En adelante | 235,824.64 | 35.00% | 1,127,926.84 | En adelante | 353,736.96 | 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 | 2,984.16 | 0.00 | 1.92% | 0.01 | 3,730.20 | 0.00 | 1.92% | 0.01 | 4,476.24 | 0.00 | 1.92% | ||
| 2,984.17 | 25,328.20 | 57.28 | 6.40% | 3,730.21 | 31,660.25 | 71.60 | 6.40% | 4,476.25 | 37,992.30 | 85.92 | 6.40% | ||
| 25,328.21 | 44,512.04 | 1,487.32 | 10.88% | 31,660.26 | 55,640.05 | 1,859.15 | 10.88% | 37,992.31 | 66,768.06 | 2,230.98 | 10.88% | ||
| 44,512.05 | 51,743.28 | 3,574.52 | 16.00% | 55,640.06 | 64,679.10 | 4,468.15 | 16.00% | 66,768.07 | 77,614.92 | 5,361.78 | 16.00% | ||
| 51,743.29 | 61,950.84 | 4,731.52 | 17.92% | 64,679.11 | 77,438.55 | 5,914.40 | 17.92% | 77,614.93 | 92,926.26 | 7,097.28 | 17.92% | ||
| 61,950.85 | 124,945.96 | 6,560.72 | 21.36% | 77,438.56 | 156,182.45 | 8,200.90 | 21.36% | 92,926.27 | 187,418.94 | 9,841.08 | 21.36% | ||
| 124,945.97 | 196,932.00 | 20,016.48 | 23.52% | 156,182.46 | 246,165.00 | 25,020.60 | 23.52% | 187,418.95 | 295,398.00 | 30,024.72 | 23.52% | ||
| 196,932.01 | 375,975.60 | 36,947.56 | 30.00% | 246,165.01 | 469,969.50 | 46,184.45 | 30.00% | 295,398.01 | 563,963.40 | 55,421.34 | 30.00% | ||
| 375,975.61 | 501,300.80 | 90,660.68 | 32.00% | 469,969.51 | 626,626.00 | 113,325.85 | 32.00% | 563,963.41 | 751,951.20 | 135,991.02 | 32.00% | ||
| 501,300.81 | 1,503,902.44 | 130,764.72 | 34.00% | 626,626.01 | 1,879,878.05 | 163,455.90 | 34.00% | 751,951.21 | 2,255,853.66 | 196,147.08 | 34.00% | ||
| 1,503,902.45 | En adelante | 471,649.28 | 35.00% | 1,879,878.06 | En adelante | 589,561.60 | 35.00% | 2,255,853.67 | En adelante | 707,473.92 | 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 | 5,222.28 | 0.00 | 1.92% | 0.01 | 5,968.32 | 0.00 | 1.92% | 0.01 | 6,714.36 | 0.00 | 1.92% | ||
| 5,222.29 | 44,324.35 | 100.24 | 6.40% | 5,968.33 | 50,656.40 | 114.56 | 6.40% | 6,714.37 | 56,988.45 | 128.88 | 6.40% | ||
| 44,324.36 | 77,896.07 | 2,602.81 | 10.88% | 50,656.41 | 89,024.08 | 2,974.64 | 10.88% | 56,988.46 | 100,152.09 | 3,346.47 | 10.88% | ||
| 77,896.08 | 90,550.74 | 6,255.41 | 16.00% | 89,024.09 | 103,486.56 | 7,149.04 | 16.00% | 100,152.10 | 116,422.38 | 8,042.67 | 16.00% | ||
| 90,550.75 | 108,413.97 | 8,280.16 | 17.92% | 103,486.57 | 123,901.68 | 9,463.04 | 17.92% | 116,422.39 | 139,389.39 | 10,645.92 | 17.92% | ||
| 108,413.98 | 218,655.43 | 11,481.26 | 21.36% | 123,901.69 | 249,891.92 | 13,121.44 | 21.36% | 139,389.40 | 281,128.41 | 14,761.62 | 21.36% | ||
| 218,655.44 | 344,631.00 | 35,028.84 | 23.52% | 249,891.93 | 393,864.00 | 40,032.96 | 23.52% | 281,128.42 | 443,097.00 | 45,037.08 | 23.52% | ||
| 344,631.01 | 657,957.30 | 64,658.23 | 30.00% | 393,864.01 | 751,951.20 | 73,895.12 | 30.00% | 443,097.01 | 845,945.10 | 83,132.01 | 30.00% | ||
| 657,957.31 | 877,276.40 | 158,656.19 | 32.00% | 751,951.21 | 1,002,601.60 | 181,321.36 | 32.00% | 845,945.11 | 1,127,926.80 | 203,986.53 | 32.00% | ||
| 877,276.41 | 2,631,829.27 | 228,838.26 | 34.00% | 1,002,601.61 | 3,007,804.88 | 261,529.44 | 34.00% | 1,127,926.81 | 3,383,780.49 | 294,220.62 | 34.00% | ||
| 2,631,829.28 | En adelante | 825,386.24 | 35.00% | 3,007,804.89 | En adelante | 943,298.56 | 35.00% | 3,383,780.50 | En adelante | 1,061,210.88 | 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 | 7,460.40 | 0.00 | 1.92% | 0.01 | 8,206.44 | 0.00 | 1.92% | 0.01 | 8,952.49 | 0.00 | 1.92% | ||
| 7,460.41 | 63,320.50 | 143.20 | 6.40% | 8,206.45 | 69,652.55 | 157.52 | 6.40% | 8,952.50 | 75,984.55 | 171.88 | 6.40% | ||
| 63,320.51 | 111,280.10 | 3,718.30 | 10.88% | 69,652.56 | 122,408.11 | 4,090.13 | 10.88% | 75,984.56 | 133,536.07 | 4,461.94 | 10.88% | ||
| 111,280.11 | 129,358.20 | 8,936.30 | 16.00% | 122,408.12 | 142,294.02 | 9,829.93 | 16.00% | 133,536.08 | 155,229.80 | 10,723.55 | 16.00% | ||
| 129,358.21 | 154,877.10 | 11,828.80 | 17.92% | 142,294.03 | 170,364.81 | 13,011.68 | 17.92% | 155,229.81 | 185,852.57 | 14,194.54 | 17.92% | ||
| 154,877.11 | 312,364.90 | 16,401.80 | 21.36% | 170,364.82 | 343,601.39 | 18,041.98 | 21.36% | 185,852.58 | 374,837.88 | 19,682.13 | 21.36% | ||
| 312,364.91 | 492,330.00 | 50,041.20 | 23.52% | 343,601.40 | 541,563.00 | 55,045.32 | 23.52% | 374,837.89 | 590,795.99 | 60,049.40 | 23.52% | ||
| 492,330.01 | 939,939.00 | 92,368.90 | 30.00% | 541,563.01 | 1,033,932.90 | 101,605.79 | 30.00% | 590,796.00 | 1,127,926.84 | 110,842.74 | 30.00% | ||
| 939,939.01 | 1,253,252.00 | 226,651.70 | 32.00% | 1,033,932.91 | 1,378,577.20 | 249,316.87 | 32.00% | 1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00% | ||
| 1,253,252.01 | 3,759,756.10 | 326,911.80 | 34.00% | 1,378,577.21 | 4,135,731.71 | 359,602.98 | 34.00% | 1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00% | ||
| 3,759,756.11 | En adelante | 1,179,123.20 | 35.00% | 4,135,731.72 | En adelante | 1,297,035.52 | 35.00% | 4,511,707.38 | En adelante | 1,414,947.85 | 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 | 4,476.24 | 0.00 | 1.92% | 0.01 | 8,952.49 | 0.00 | 1.92% | ||||||
| 4,476.25 | 37,992.30 | 85.92 | 6.40% | 8,952.50 | 75,984.55 | 171.88 | 6.40% | ||||||
| 37,992.31 | 66,768.06 | 2,230.98 | 10.88% | 75,984.56 | 133,536.07 | 4,461.94 | 10.88% | ||||||
| 66,768.07 | 77,614.92 | 5,361.78 | 16.00% | 133,536.08 | 155,229.80 | 10,723.55 | 16.00% | ||||||
| 77,614.93 | 92,926.26 | 7,097.28 | 17.92% | 155,229.81 | 185,852.57 | 14,194.54 | 17.92% | ||||||
| 92,926.27 | 187,418.94 | 9,841.08 | 21.36% | 185,852.58 | 374,837.88 | 19,682.13 | 21.36% | ||||||
| 187,418.95 | 295,398.00 | 30,024.72 | 23.52% | 374,837.89 | 590,795.99 | 60,049.40 | 23.52% | ||||||
| 295,398.01 | 563,963.40 | 55,421.34 | 30.00% | 590,796.00 | 1,127,926.84 | 110,842.74 | 30.00% | ||||||
| 563,963.41 | 751,951.20 | 135,991.02 | 32.00% | 1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00% | ||||||
| 751,951.21 | 2,255,853.66 | 196,147.08 | 34.00% | 1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00% | ||||||
| 2,255,853.67 | En adelante | 707,473.92 | 35.00% | 4,511,707.38 | En adelante | 1,414,947.85 | 35.00% | ||||||