| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2019 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2018 (DOF 24/12/18) | |||||||||||||
| 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 | 578.52 | 0.00 | 1.92% | 0.01 | 1,735.56 | 0.00 | 1.92% | ||||||
| 578.53 | 4,910.18 | 11.11 | 6.40% | 1,735.57 | 14,730.54 | 33.33 | 6.40% | ||||||
| 4,910.19 | 8,629.20 | 288.33 | 10.88% | 14,730.55 | 25,887.60 | 864.99 | 10.88% | ||||||
| 8,629.21 | 10,031.07 | 692.96 | 16.00% | 25,887.61 | 30,093.21 | 2,078.88 | 16.00% | ||||||
| 10,031.08 | 12,009.94 | 917.26 | 17.92% | 30,093.22 | 36,029.82 | 2,751.78 | 17.92% | ||||||
| 12,009.95 | 24,222.31 | 1,271.87 | 21.36% | 36,029.83 | 72,666.93 | 3,815.61 | 21.36% | ||||||
| 24,222.32 | 38,177.69 | 3,880.44 | 23.52% | 72,666.94 | 114,533.07 | 11,641.32 | 23.52% | ||||||
| 38,177.70 | 72,887.50 | 7,162.74 | 30.00% | 114,533.08 | 218,662.50 | 21,488.22 | 30.00% | ||||||
| 72,887.51 | 97,183.33 | 17,575.69 | 32.00% | 218,662.51 | 291,549.99 | 52,727.07 | 32.00% | ||||||
| 97,183.34 | 291,550.00 | 25,350.35 | 34.00% | 291,550.00 | 874,650.00 | 76,051.05 | 34.00% | ||||||
| 291,550.01 | En adelante | 91,435.02 | 35.00% | 874,650.01 | En adelante | 274,305.06 | 35.00% | ||||||
| Régimen de Incorporación Fiscal | |||||||||||||
| Bimestral | |||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||||||
| 0.01 | 1,157.04 | 0.00 | 1.92% | ||||||||||
| 1,157.05 | 9,820.36 | 22.22 | 6.40% | ||||||||||
| 9,820.37 | 17,258.40 | 576.66 | 10.88% | ||||||||||
| 17,258.41 | 20,062.14 | 1,385.92 | 16.00% | ||||||||||
| 20,062.15 | 24,019.88 | 1,834.52 | 17.92% | ||||||||||
| 24,019.89 | 48,444.62 | 2,543.74 | 21.36% | ||||||||||
| 48,444.63 | 76,355.38 | 7,760.88 | 23.52% | ||||||||||
| 76,355.39 | 145,775.00 | 14,325.48 | 30.00% | ||||||||||
| 145,775.01 | 194,366.66 | 35,151.38 | 32.00% | ||||||||||
| 194,366.67 | 583,100.00 | 50,700.70 | 34.00% | ||||||||||
| 583,100.01 | En adelante | 182,870.04 | 35.00% | ||||||||||
| 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 | 578.52 | 0.00 | 1.92% | 0.01 | 1,157.04 | 0.00 | 1.92% | 0.01 | 1,735.56 | 0.00 | 1.92% | ||
| 578.53 | 4,910.18 | 11.11 | 6.40% | 1,157.05 | 9,820.36 | 22.22 | 6.40% | 1,735.57 | 14,730.54 | 33.33 | 6.40% | ||
| 4,910.19 | 8,629.20 | 288.33 | 10.88% | 9,820.37 | 17,258.40 | 576.66 | 10.88% | 14,730.55 | 25,887.60 | 864.99 | 10.88% | ||
| 8,629.21 | 10,031.07 | 692.96 | 16.00% | 17,258.41 | 20,062.14 | 1,385.92 | 16.00% | 25,887.61 | 30,093.21 | 2,078.88 | 16.00% | ||
| 10,031.08 | 12,009.94 | 917.26 | 17.92% | 20,062.15 | 24,019.88 | 1,834.52 | 17.92% | 30,093.22 | 36,029.82 | 2,751.78 | 17.92% | ||
| 12,009.95 | 24,222.31 | 1,271.87 | 21.36% | 24,019.89 | 48,444.62 | 2,543.74 | 21.36% | 36,029.83 | 72,666.93 | 3,815.61 | 21.36% | ||
| 24,222.32 | 38,177.69 | 3,880.44 | 23.52% | 48,444.63 | 76,355.38 | 7,760.88 | 23.52% | 72,666.94 | 114,533.07 | 11,641.32 | 23.52% | ||
| 38,177.70 | 72,887.50 | 7,162.74 | 30.00% | 76,355.39 | 145,775.00 | 14,325.48 | 30.00% | 114,533.08 | 218,662.50 | 21,488.22 | 30.00% | ||
| 72,887.51 | 97,183.33 | 17,575.69 | 32.00% | 145,775.01 | 194,366.66 | 35,151.38 | 32.00% | 218,662.51 | 291,549.99 | 52,727.07 | 32.00% | ||
| 97,183.34 | 291,550.00 | 25,350.35 | 34.00% | 194,366.67 | 583,100.00 | 50,700.70 | 34.00% | 291,550.00 | 874,650.00 | 76,051.05 | 34.00% | ||
| 291,550.01 | En adelante | 91,435.02 | 35.00% | 583,100.01 | En adelante | 182,870.04 | 35.00% | 874,650.01 | En adelante | 274,305.06 | 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 | 2,314.08 | 0.00 | 1.92% | 0.01 | 2,892.60 | 0.00 | 1.92% | 0.01 | 3,471.12 | 0.00 | 1.92% | ||
| 2,314.09 | 19,640.72 | 44.44 | 6.40% | 2,892.61 | 24,550.90 | 55.55 | 6.40% | 3,471.13 | 29,461.08 | 66.66 | 6.40% | ||
| 19,640.73 | 34,516.80 | 1,153.32 | 10.88% | 24,550.91 | 43,146.00 | 1,441.65 | 10.88% | 29,461.09 | 51,775.20 | 1,729.98 | 10.88% | ||
| 34,516.81 | 40,124.28 | 2,771.84 | 16.00% | 43,146.01 | 50,155.35 | 3,464.80 | 16.00% | 51,775.21 | 60,186.42 | 4,157.76 | 16.00% | ||
| 40,124.29 | 48,039.76 | 3,669.04 | 17.92% | 50,155.36 | 60,049.70 | 4,586.30 | 17.92% | 60,186.43 | 72,059.64 | 5,503.56 | 17.92% | ||
| 48,039.77 | 96,889.24 | 5,087.48 | 21.36% | 60,049.71 | 121,111.55 | 6,359.35 | 21.36% | 72,059.65 | 145,333.86 | 7,631.22 | 21.36% | ||
| 96,889.25 | 152,710.76 | 15,521.76 | 23.52% | 121,111.56 | 190,888.45 | 19,402.20 | 23.52% | 145,333.87 | 229,066.14 | 23,282.64 | 23.52% | ||
| 152,710.77 | 291,550.00 | 28,650.96 | 30.00% | 190,888.46 | 364,437.50 | 35,813.70 | 30.00% | 229,066.15 | 437,325.00 | 42,976.44 | 30.00% | ||
| 291,550.01 | 388,733.32 | 70,302.76 | 32.00% | 364,437.51 | 485,916.65 | 87,878.45 | 32.00% | 437,325.01 | 583,099.98 | 105,454.14 | 32.00% | ||
| 388,733.33 | 1,166,200.00 | 101,401.40 | 34.00% | 485,916.66 | 1,457,750.00 | 126,751.75 | 34.00% | 583,099.99 | 1,749,300.00 | 152,102.10 | 34.00% | ||
| 1,166,200.01 | En adelante | 365,740.08 | 35.00% | 1,457,750.01 | En adelante | 457,175.10 | 35.00% | 1,749,300.01 | En adelante | 548,610.12 | 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 | 4,049.64 | 0.00 | 1.92% | 0.01 | 4,628.16 | 0.00 | 1.92% | 0.01 | 5,206.68 | 0.00 | 1.92% | ||
| 4,049.65 | 34,371.26 | 77.77 | 6.40% | 4,628.17 | 39,281.44 | 88.88 | 6.40% | 5,206.69 | 44,191.62 | 99.99 | 6.40% | ||
| 34,371.27 | 60,404.40 | 2,018.31 | 10.88% | 39,281.45 | 69,033.60 | 2,306.64 | 10.88% | 44,191.63 | 77,662.80 | 2,594.97 | 10.88% | ||
| 60,404.41 | 70,217.49 | 4,850.72 | 16.00% | 69,033.61 | 80,248.56 | 5,543.68 | 16.00% | 77,662.81 | 90,279.63 | 6,236.64 | 16.00% | ||
| 70,217.50 | 84,069.58 | 6,420.82 | 17.92% | 80,248.57 | 96,079.52 | 7,338.08 | 17.92% | 90,279.64 | 108,089.46 | 8,255.34 | 17.92% | ||
| 84,069.59 | 169,556.17 | 8,903.09 | 21.36% | 96,079.53 | 193,778.48 | 10,174.96 | 21.36% | 108,089.47 | 218,000.79 | 11,446.83 | 21.36% | ||
| 169,556.18 | 267,243.83 | 27,163.08 | 23.52% | 193,778.49 | 305,421.52 | 31,043.52 | 23.52% | 218,000.80 | 343,599.21 | 34,923.96 | 23.52% | ||
| 267,243.84 | 510,212.50 | 50,139.18 | 30.00% | 305,421.53 | 583,100.00 | 57,301.92 | 30.00% | 343,599.22 | 655,987.50 | 64,464.66 | 30.00% | ||
| 510,212.51 | 680,283.31 | 123,029.83 | 32.00% | 583,100.01 | 777,466.64 | 140,605.52 | 32.00% | 655,987.51 | 874,649.97 | 158,181.21 | 32.00% | ||
| 680,283.32 | 2,040,850.00 | 177,452.45 | 34.00% | 777,466.65 | 2,332,400.00 | 202,802.80 | 34.00% | 874,649.98 | 2,623,950.00 | 228,153.15 | 34.00% | ||
| 2,040,850.01 | En adelante | 640,045.14 | 35.00% | 2,332,400.01 | En adelante | 731,480.16 | 35.00% | 2,623,950.01 | En adelante | 822,915.18 | 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 | 5,785.20 | 0.00 | 1.92% | 0.01 | 6,363.72 | 0.00 | 1.92% | 0.01 | 6,942.20 | 0.00 | 1.92% | ||
| 5,785.21 | 49,101.80 | 111.10 | 6.40% | 6,363.73 | 54,011.98 | 122.21 | 6.40% | 6,942.21 | 58,922.16 | 133.28 | 6.40% | ||
| 49,101.81 | 86,292.00 | 2,883.30 | 10.88% | 54,011.99 | 94,921.20 | 3,171.63 | 10.88% | 58,922.17 | 103,550.44 | 3,460.01 | 10.88% | ||
| 86,292.01 | 100,310.70 | 6,929.60 | 16.00% | 94,921.21 | 110,341.77 | 7,622.56 | 16.00% | 103,550.45 | 120,372.83 | 8,315.57 | 16.00% | ||
| 100,310.71 | 120,099.40 | 9,172.60 | 17.92% | 110,341.78 | 132,109.34 | 10,089.86 | 17.92% | 120,372.84 | 144,119.23 | 11,007.14 | 17.92% | ||
| 120,099.41 | 242,223.10 | 12,718.70 | 21.36% | 132,109.35 | 266,445.41 | 13,990.57 | 21.36% | 144,119.24 | 290,667.75 | 15,262.49 | 21.36% | ||
| 242,223.11 | 381,776.90 | 38,804.40 | 23.52% | 266,445.42 | 419,954.59 | 42,684.84 | 23.52% | 290,667.76 | 458,132.29 | 46,565.26 | 23.52% | ||
| 381,776.91 | 728,875.00 | 71,627.40 | 30.00% | 419,954.60 | 801,762.50 | 78,790.14 | 30.00% | 458,132.30 | 874,650.00 | 85,952.92 | 30.00% | ||
| 728,875.01 | 971,833.30 | 175,756.90 | 32.00% | 801,762.51 | 1,069,016.63 | 193,332.59 | 32.00% | 874,650.01 | 1,166,200.00 | 210,908.23 | 32.00% | ||
| 971,833.31 | 2,915,500.00 | 253,503.50 | 34.00% | 1,069,016.64 | 3,207,050.00 | 278,853.85 | 34.00% | 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34.00% | ||
| 2,915,500.01 | En adelante | 914,350.20 | 35.00% | 3,207,050.01 | En adelante | 1,005,785.22 | 35.00% | 3,498,600.01 | En adelante | 1,097,220.21 | 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 | 3,471.12 | 0.00 | 1.92% | 0.01 | 6,942.20 | 0.00 | 1.92% | ||||||
| 3,471.13 | 29,461.08 | 66.66 | 6.40% | 6,942.21 | 58,922.16 | 133.28 | 6.40% | ||||||
| 29,461.09 | 51,775.20 | 1,729.98 | 10.88% | 58,922.17 | 103,550.44 | 3,460.01 | 10.88% | ||||||
| 51,775.21 | 60,186.42 | 4,157.76 | 16.00% | 103,550.45 | 120,372.83 | 8,315.57 | 16.00% | ||||||
| 60,186.43 | 72,059.64 | 5,503.56 | 17.92% | 120,372.84 | 144,119.23 | 11,007.14 | 17.92% | ||||||
| 72,059.65 | 145,333.86 | 7,631.22 | 21.36% | 144,119.24 | 290,667.75 | 15,262.49 | 21.36% | ||||||
| 145,333.87 | 229,066.14 | 23,282.64 | 23.52% | 290,667.76 | 458,132.29 | 46,565.26 | 23.52% | ||||||
| 229,066.15 | 437,325.00 | 42,976.44 | 30.00% | 458,132.30 | 874,650.00 | 85,952.92 | 30.00% | ||||||
| 437,325.01 | 583,099.98 | 105,454.14 | 32.00% | 874,650.01 | 1,166,200.00 | 210,908.23 | 32.00% | ||||||
| 583,099.99 | 1,749,300.00 | 152,102.10 | 34.00% | 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34.00% | ||||||
| 1,749,300.01 | En adelante | 548,610.12 | 35.00% | 3,498,600.01 | En adelante | 1,097,220.21 | 35.00% | ||||||