| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2008 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2007 (DOF 9/01/08) | |||||||||||||
| Ingresos por arrendamiento y por otorgar el uso o goce temporal de bienes inmuebles | |||||||||||||
| Mensual | |||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||||||
| 0.01 | 496.07 | 0.00 | 1.92% | ||||||||||
| 496.08 | 4,210.41 | 9.52 | 6.40% | ||||||||||
| 4,210.42 | 7,399.42 | 247.23 | 10.88% | ||||||||||
| 7,399.43 | 8,601.50 | 594.24 | 16.00% | ||||||||||
| 8,601.51 | 10,298.35 | 786.55 | 17.92% | ||||||||||
| 10,298.36 | 20,770.29 | 1,090.62 | 19.94% | ||||||||||
| 20,770.30 | 32,736.83 | 3,178.30 | 21.95% | ||||||||||
| 32,736.84 | En adelante | 5,805.20 | 28.00% | ||||||||||
| Actividad empresarial (incluyendo régimen intermedio) 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 | 496.07 | 0.00 | 1.92% | 0.01 | 992.14 | 0.00 | 1.92% | 0.01 | 1,488.21 | 0.00 | 1.92% | ||
| 496.08 | 4,210.41 | 9.52 | 6.40% | 992.15 | 8,420.82 | 19.04 | 6.40% | 1,488.22 | 12,631.23 | 28.56 | 6.40% | ||
| 4,210.42 | 7,399.42 | 247.23 | 10.88% | 8,420.83 | 14,798.84 | 494.46 | 10.88% | 12,631.24 | 22,198.26 | 741.69 | 10.88% | ||
| 7,399.43 | 8,601.50 | 594.24 | 16.00% | 14,798.85 | 17,203.00 | 1,188.48 | 16.00% | 22,198.27 | 25,804.50 | 1,782.72 | 16.00% | ||
| 8,601.51 | 10,298.35 | 786.55 | 17.92% | 17,203.01 | 20,596.70 | 1,573.10 | 17.92% | 25,804.51 | 30,895.05 | 2,359.65 | 17.92% | ||
| 10,298.36 | 20,770.29 | 1,090.62 | 19.94% | 20,596.71 | 41,540.58 | 2,181.24 | 19.94% | 30,895.06 | 62,310.87 | 3,271.86 | 19.94% | ||
| 20,770.30 | 32,736.83 | 3,178.30 | 21.95% | 41,540.59 | 65,473.66 | 6,356.60 | 21.95% | 62,310.88 | 98,210.49 | 9,534.90 | 21.95% | ||
| 32,736.84 | En adelante | 5,805.20 | 28.00% | 65,473.67 | En adelante | 11,610.40 | 28.00% | 98,210.50 | En adelante | 17,415.60 | 28.00% | ||
| 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 | 1,984.28 | 0.00 | 1.92% | 0.01 | 2,480.35 | 0.00 | 1.92% | 0.01 | 2,976.42 | 0.00 | 1.92% | ||
| 1,984.29 | 16,841.64 | 38.08 | 6.40% | 2,480.36 | 21,052.05 | 47.60 | 6.40% | 2,976.43 | 25,262.46 | 57.12 | 6.40% | ||
| 16,841.65 | 29,597.68 | 988.92 | 10.88% | 21,052.06 | 36,997.10 | 1,236.15 | 10.88% | 25,262.47 | 44,396.52 | 1,483.38 | 10.88% | ||
| 29,597.69 | 34,406.00 | 2,376.96 | 16.00% | 36,997.11 | 43,007.50 | 2,971.20 | 16.00% | 44,396.53 | 51,609.00 | 3,565.44 | 16.00% | ||
| 34,406.01 | 41,193.40 | 3,146.20 | 17.92% | 43,007.51 | 51,491.75 | 3,932.75 | 17.92% | 51,609.01 | 61,790.10 | 4,719.30 | 17.92% | ||
| 41,193.41 | 83,081.16 | 4,362.48 | 19.94% | 51,491.76 | 103,851.45 | 5,453.10 | 19.94% | 61,790.11 | 124,621.74 | 6,543.72 | 19.94% | ||
| 83,081.17 | 130,947.32 | 12,713.20 | 21.95% | 103,851.46 | 163,684.15 | 15,891.50 | 21.95% | 124,621.75 | 196,420.98 | 19,069.80 | 21.95% | ||
| 130,947.33 | En adelante | 23,220.80 | 28.00% | 163,684.16 | En adelante | 29,026.00 | 28.00% | 196,420.99 | En adelante | 34,831.20 | 28.00% | ||
| 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 | 3,472.49 | 0.00 | 1.92% | 0.01 | 3,968.56 | 0.00 | 1.92% | 0.01 | 4,464.63 | 0.00 | 1.92% | ||
| 3,472.50 | 29,472.87 | 66.64 | 6.40% | 3,968.57 | 33,683.28 | 76.16 | 6.40% | 4,464.64 | 37,893.69 | 85.68 | 6.40% | ||
| 29,472.88 | 51,795.94 | 1,730.61 | 10.88% | 33,683.29 | 59,195.36 | 1,977.84 | 10.88% | 37,893.70 | 66,594.78 | 2,225.07 | 10.88% | ||
| 51,795.95 | 60,210.50 | 4,159.68 | 16.00% | 59,195.37 | 68,812.00 | 4,753.92 | 16.00% | 66,594.79 | 77,413.50 | 5,348.16 | 16.00% | ||
| 60,210.51 | 72,088.45 | 5,505.85 | 17.92% | 68,812.01 | 82,386.80 | 6,292.40 | 17.92% | 77,413.51 | 92,685.15 | 7,078.95 | 17.92% | ||
| 72,088.46 | 145,392.03 | 7,634.34 | 19.94% | 82,386.81 | 166,162.32 | 8,724.96 | 19.94% | 92,685.16 | 186,932.61 | 9,815.58 | 19.94% | ||
| 145,392.04 | 229,157.81 | 22,248.10 | 21.95% | 166,162.33 | 261,894.64 | 25,426.40 | 21.95% | 186,932.62 | 294,631.47 | 28,604.70 | 21.95% | ||
| 229,157.82 | En adelante | 40,636.40 | 28.00% | 261,894.65 | En adelante | 46,441.60 | 28.00% | 294,631.48 | En adelante | 52,246.80 | 28.00% | ||
| 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 | 4,960.70 | 0.00 | 1.92% | 0.01 | 5,456.77 | 0.00 | 1.92% | 0.01 | 5,952.84 | 0.00 | 1.92% | ||
| 4,960.71 | 42,104.10 | 95.20 | 6.40% | 5,456.78 | 46,314.51 | 104.72 | 6.40% | 5,952.85 | 50,524.92 | 114.24 | 6.40% | ||
| 42,104.11 | 73,994.20 | 2,472.30 | 10.88% | 46,314.52 | 81,393.62 | 2,719.53 | 10.88% | 50,524.93 | 88,793.04 | 2,966.76 | 10.88% | ||
| 73,994.21 | 86,015.00 | 5,942.40 | 16.00% | 81,393.63 | 94,616.50 | 6,536.64 | 16.00% | 88,793.05 | 103,218.00 | 7,130.88 | 16.00% | ||
| 86,015.01 | 102,983.50 | 7,865.50 | 17.92% | 94,616.51 | 113,281.85 | 8,652.05 | 17.92% | 103,218.01 | 123,580.20 | 9,438.60 | 17.92% | ||
| 102,983.51 | 207,702.90 | 10,906.20 | 19.94% | 113,281.86 | 228,473.19 | 11,996.82 | 19.94% | 123,580.21 | 249,243.48 | 13,087.44 | 19.94% | ||
| 207,702.91 | 327,368.30 | 31,783.00 | 21.95% | 228,473.20 | 360,105.13 | 34,961.30 | 21.95% | 249,243.49 | 392,841.96 | 38,139.60 | 21.95% | ||
| 327,368.31 | En adelante | 58,052.00 | 28.00% | 360,105.14 | En adelante | 63,857.20 | 28.00% | 392,841.97 | En adelante | 69,662.40 | 28.00% | ||
| 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 | 2,976.42 | 0.00 | 1.92% | 0.01 | 5,952.84 | 0.00 | 1.92% | ||||||
| 2,976.43 | 25,262.46 | 57.12 | 6.40% | 5,952.85 | 50,524.92 | 114.24 | 6.40% | ||||||
| 25,262.47 | 44,396.52 | 1,483.38 | 10.88% | 50,524.93 | 88,793.04 | 2,966.76 | 10.88% | ||||||
| 44,396.53 | 51,609.00 | 3,565.44 | 16.00% | 88,793.05 | 103,218.00 | 7,130.88 | 16.00% | ||||||
| 51,609.01 | 61,790.10 | 4,719.30 | 17.92% | 103,218.01 | 123,580.20 | 9,438.60 | 17.92% | ||||||
| 61,790.11 | 124,621.74 | 6,543.72 | 19.94% | 123,580.21 | 249,243.48 | 13,087.44 | 19.94% | ||||||
| 124,621.75 | 196,420.98 | 19,069.80 | 21.95% | 249,243.49 | 392,841.96 | 38,139.60 | 21.95% | ||||||
| 196,420.99 | En adelante | 34,831.20 | 28.00% | 392,841.97 | En adelante | 69,662.40 | 28.00% | ||||||