Tarifa del Impuesto Sobre la Renta

Límite inferior

Límite superior

Cuota fija

% Sobre 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

247.24

10.88

7,399.43

8,601.50

594.21

16.00

8,601.51

10,298.35

786.54

17.92

10,298.36

20,770.29

1,090.61

21.36

20,770.30

32,736.83

3,327.42

23.52

32,736.84

62,500.00

6,141.95

30.00

62,500.01

83,333.33

15,070.90

32.00

83,333.34

250,000.00

21,737.57

34.00

250,000.01

En adelante

78,404.23

35.00

Tabla de Subsidio al Empleo 2016 Mensual

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B

Para Ingresos de

Hasta Ingresos de

Subsidio

 

0.01

1,768.96

407.02

 

1,768.97

2,653.38

406.83

 

2,653.39

3,472.84

406.62

 

3,472.85

3,537.87

392.77

 

3,537.88

4,446.15

382.46

 

4,446.16

4,717.18

354.23

 

4,717.19

5,335.42

324.87

 

5,335.43

6,224.67

294.63

 

6,224.68

7,113.90

253.54

 

7,113.91

7,382.33

217.61

 

7,382.34

En adelante

0.00

 

Tablas ISR 2016 Quincenales

Para Ingresos de

Hasta Ingresos de

Subsidio

0.01

1,768.96

407.02

1,768.97

2,653.38

406.83

2,653.39

3,472.84

406.62

3,472.85

3,537.87

392.77

3,537.88

4,446.15

382.46

4,446.16

4,717.18

354.23

4,717.19

5,335.42

324.87

5,335.43

6,224.67

294.63

6,224.68

7,113.90

253.54

7,113.91

7,382.33

217.61

7,382.34

En adelante

0.00

Tabla de Subsidio al Empleo 2016 Quincenal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B

Para Ingresos de

Hasta Ingresos de

Subsidio

0.01

872.85

200.85

872.86

1,309.20

200.70

1,309.21

1,713.60

200.70

1,713.61

1,745.70

193.80

1,745.71

2,193.75

188.70

2,193.76

2,327.55

174.75

2,327.56

2,632.65

160.35

2,632.66

3,071.40

145.35

3,071.41

3,510.15

125.10

3,510.16

3,642.60

107.40

3,642.61

En adelante

0.00

Tablas ISR 2016 Decenal

Límite inferior

Límite superior

Cuota fija

% Sobre excedente
del límite inferior

0.01

163.20

0.00

1.92

163.21

1,385.00

3.10

6.40

1,385.01

2,434.00

81.30

10.88

2,434.01

2,829.40

195.50

16.00

2,829.41

3,387.60

258.70

17.92

3,387.61

6,832.30

358.80

21.36

6,832.31

10,768.70

1,094.50

23.52

10,768.71

20,559.20

2,020.40

30.00

20,559.21

27,412.30

4,957.50

32.00

27,412.31

82,236.80

7,150.50

34.00

82,236.81

En adelante

25,790.90

35.00

Tabla de Subsidio al Empleo 2016 Decenal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B

Para Ingresos de

Hasta Ingresos de

Subsidio

0.01

581.90

133.90

581.91

872.80

133.80

872.81

1,142.40

133.80

1,142.41

1,163.80

129.20

1,163.81

1,462.50

125.80

1,462.51

1,551.70

116.50

1,551.71

1,755.10

106.90

1,755.11

2,047.60

96.90

2,047.61

2,340.10

83.40

2,340.11

2,428.40

71.60

2,428.41

En adelante

0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B

Límite inferior 1

Límite inferior 2

Límite superior

Cuota fija

% sobre excedente de límite inferior 1

Subsidio para el empleo decenal

0.01

0.01

190.30

0.00

1.92

133.90

190.31

190.31

581.90

3.70

6.40

133.90

190.31

581.91

872.80

3.70

6.40

133.80

190.31

872.81

1,142.40

3.70

6.40

133.80

190.31

1,142.41

1,163.80

3.70

6.40

129.20

190.31

1,163.81

1,462.50

3.70

6.40

125.80

190.31

1,462.51

1,551.70

3.70

6.40

116.50

190.31

1,551.71

1,615.20

3.70

6.40

106.90

1,615.21

1,615.21

1,755.10

94.80

10.88

106.90

1,615.21

1,755.11

2,047.60

94.80

10.88

96.90

1,615.21

2,047.61

2,340.10

94.80

10.88

83.40

1,615.21

2,340.11

2,428.40

94.80

10.88

71.60

1,615.21

2,428.41

2,838.60

94.80

10.88

0.00

2,838.61

2,838.61

3,299.70

227.90

16.00

0.00

3,299.71

3,299.71

3,950.60

301.70

17.92

0.00

3,950.61

3,950.61

7,967.90

418.40

21.36

0.00

7,967.91

7,967.91

12,558.50

1,276.50

23.52

0.00

12,558.51

12,558.51

23,976.20

2,356.20

30.00

0.00

23,976.21

23,976.21

31,968.20

5,781.50

32.00

0.00

31,968.21

31,968.21

95,904.60

8,338.90

34.00

0.00

95,904.61

95,904.61

En adelante

30,077.30

35.00

0.00

Puedes usar nuestra herramienta para calculadora de ISR 2016

Tablas ISR 2016 Semanales

Límite Inferior

Límite Superior

Cuota Fija

% sobre excedente de límite inferior

$0,01

$114,24

$0,00

1,92%

$114,25

$969,50

$2,17

6,40%

$969,51

$1.703,80

$56,91

10,88%

$1.703,81

$1.980,58

$136,85

16,00%

$1.980,59

$2.371,32

$181,09

17,92%

$2.371,33

$4.782,61

$251,16

21,36%

$4.782,62

$7.538,09

$766,15

23,52%

$7.538,10

$14.391,44

$1.414,28

30,00%

$14.391,45

$19.188,61

$3.470,25

32,00%

$19.188,62

$57.565,76

$5.005,35

34,00%

$57.565,77

En Adelante

$18.053,63

35,00%

Tabla de Subsidio al Empleo 2016 Semanal

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B

Para ingresos de

Hasta ingresos de

Cantidad de subsidio para el empleo semanal

0.01

407.33

93.73

407.34

610.96

93.66

610.97

799.68

93.66

799.69

814.66

90.44

814.67

1,023.75

88.06

1,023.76

1,086.19

81.55

1,086.20

1,228.57

74.83

1,228.58

1,433.32

67.83

1,433.33

1,638.07

58.38

1,638.08

1,699.88

50.12

1,699.89

En adelante

0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B

Límite inferior 1

Límite inferior 2

Límite superior

Cuota fija

% sobre excedente de límite inferior 1

Subsidio para el empleo semanal

0.01

0.01

133.21

0.00

1.92

93.73

133.22

133.22

407.33

2.59

6.40

93.73

133.22

407.34

610.96

2.59

6.40

93.66

133.22

610.97

799.68

2.59

6.40

93.66

133.22

799.69

814.66

2.59

6.40

90.44

133.22

814.67

1,023.75

2.59

6.40

88.06

133.22

1,023.76

1,086.19

2.59

6.40

81.55

133.22

1,086.20

1,130.64

2.59

6.40

74.83

1,130.65

1,130.65

1,228.57

66.36

10.88

74.83

1,130.65

1,228.58

1,433.32

66.36

10.88

67.83

1,130.65

1,433.33

1,638.07

66.36

10.88

58.38

1,130.65

1,638.08

1,699.88

66.36

10.88

50.12

1,130.65

1,699.89

1,987.02

66.36

10.88

0.00

1,987.03

1,987.03

2,309.79

159.53

16.00

0.00

2,309.80

2,309.80

2,765.42

211.19

17.92

0.00

2,765.43

2,765.43

5,577.53

292.88

21.36

0.00

5,577.54

5,577.54

8,790.95

893.55

23.52

0.00

8,790.96

8,790.96

16,783.34

1,649.34

30.00

0.00

16,783.35

16,783.35

22,377.74

4,047.05

32.00

0.00

22,377.75

22,377.75

67,133.22

5,837.23

34.00

0.00

67,133.23

67,133.23

En adelante

21,054.11

35.00

0.00

Tablas ISR 2016 Diarias

Límite Inferior

Límite Superior

Cuota Fija

% sobre excedente de límite inferior

$0,01

$16,32

$0,00

1,92%

$16,33

$138,50

$0,31

6,40%

$138,51

$243,40

$8,13

10,88%

$243,41

$282,94

$19,55

16,00%

$282,95

$338,76

$25,87

17,92%

$338,77

$683,23

$35,88

21,36%

$683,24

$1.076,87

$109,45

23,52%

$1.076,88

$2.055,92

$202,04

30,00%

$2.055,93

$2.741,23

$495,75

32,00%

$2.741,24

$8.223,68

$715,05

34,00%

$8.223,69

En Adelante

$2.579,09

35,00%

Tabla de Subsidio al Empleo 2016 Diaria

Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B

Para ingresos de

Hasta ingresos de

Cantidad de subsidio para el empleo diario

0.01

58.19

13.39

58.20

87.28

13.38

87.29

114.24

13.38

114.25

116.38

12.92

116.39

146.25

12.58

146.26

155.17

11.65

155.18

175.51

10.69

175.52

204.76

9.69

204.77

234.01

8.34

234.02

242.84

7.16

242.85

En adelante

0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B

Límite inferior 1

Límite inferior 2

Límite superior

Cuota fija

% sobre excedente de límite inferior 1

Subsidio para el empleo diario

0.01

0.01

19.03

0.00

1.92

13.39

19.04

19.04

58.19

0.37

6.40

13.39

19.04

58.20

87.28

0.37

6.40

13.38

19.04

87.29

114.24

0.37

6.40

13.38

19.04

114.25

116.38

0.37

6.40

12.92

19.04

116.39

146.25

0.37

6.40

12.58

19.04

146.26

155.17

0.37

6.40

11.65

19.04

155.18

161.52

0.37

6.40

10.69

161.53

161.53

175.51

9.48

10.88

10.69

161.53

175.52

204.76

9.48

10.88

9.69

161.53

204.77

234.01

9.48

10.88

8.34

161.53

234.02

242.84

9.48

10.88

7.16

161.53

242.85

283.86

9.48

10.88

0.00

283.87

283.87

329.97

22.79

16.00

0.00

329.98

329.98

395.06

30.17

17.92

0.00

395.07

395.07

796.79

41.84

21.36

0.00

796.80

796.80

1,255.85

127.65

23.52

0.00

1,255.86

1,255.86

2,397.62

235.62

30.00

0.00

2,397.63

2,397.63

3,196.82

578.15

32.00

0.00

3,196.83

3,196.83

9,590.46

833.89

34.00

0.00

9,590.47

9,590.47

En adelante

3,007.73

35.00

0.00

Tablas ISR 2016 Anuales

Límite Inferior

Límite Superior

Cuota Fija

% sobre excedente de límite inferior

$0,01

$5.952,84

$0,00

1.92%

$5.952,85

$50.524,92

$114,29

6.40%

$50.524,93

$88.793,04

$2.966,91

10.88%

$88.793,05

$103.218,00

$7.130,48

16.00%

$103.218,01

$123.580,20

$9.438,47

17.92%

$123.580,21

$249.243,48

$13.087,37

21.36%

$249.243,49

$392.841,96

$39.929,05

23.52%

$392.841,97

$750.000,00

$73.703,41

30.00%

$750.000,01

$1.000.000,00

$180.850,82

32.00%

$1.000.000,01

$3.000.000,00

$260.850,81

34.00%

$3.000.000,01

En adelante

$940,850,81

35.00%

Tablas ISR 2016 Bimestrales

Límite Inferior

Límite Superior

Cuota Fija

% sobre excedente de límite inferior

$0,01

$992,14

$0,00

1,92%

$992,15

$8.420,82

$19,04

6,40%

$8.420,83

$14.798,84

$494,48

10,88%

$14.798,85

$17.203,00

$1.188,42

16,00%

$17.203,01

$20.596,70

$1.573,08

17,92%

$20.596,71

$41.540,58

$2.181,22

21,36%

$41.540,59

$65.473,66

$6.654,84

23,52%

$65.473,67

$125.000,00

$12.283,90

30,00%

$125.000,01

$166.666,66

$30.141,80

32,00%

$166.666,67

$500.000,00

$43.475,14

34,00%

$500.000,01

En Adelante

$156.808,46

35,00%