Tablas de ISR 2017
Contenido
Para calcular el pago de ISR de 2017 requieres las tablas que son aplicadas para ese pedido fiscal.
El 5 de enero de 2017 el Servicio de Administración Tributaria (SAT) publicó, en el Diario Oficial de la Federación (DOF) los cambios aplicados a los porcentajes de ISR.
Si quieres calcular el ISR del 2016 puedes utilizar esta Cálculo de ISR sueldos y salarios.
En comparación con el años anterior (2016) fueron pocos los cambios aplicados debido a que no hubo gran incremento en la inflación, esto permitió que las tarifas aplicadas a la 2017 fueran prácticamente las mismas.
A continuación te enlisto todas las Tablas de ISR de 2017 desde las tablas anuales, hasta las aplicadas al subsidio para el empleo de cada periodo.
Tablas ISR 2017 Mensuales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de 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 2017 Mensual
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B
Para ingresos de | Hasta ingresos de | Cantidad de subsidio para el empleo mensual |
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 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B
Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | % sobre excedente de límite inferior 1 | Subsidio para el empleo mensual |
0.01 | 0.01 | 578.52 | 0.00 | 1.92 | 407.02 |
578.53 | 578.53 | 1,768.96 | 11.11 | 6.40 | 407.02 |
578.53 | 1,768.97 | 2,653.38 | 11.11 | 6.40 | 406.83 |
578.53 | 2,653.39 | 3,472.84 | 11.11 | 6.40 | 406.62 |
578.53 | 3,472.85 | 3,537.87 | 11.11 | 6.40 | 392.77 |
578.53 | 3,537.88 | 4,446.15 | 11.11 | 6.40 | 382.46 |
578.53 | 4,446.16 | 4,717.18 | 11.11 | 6.40 | 354.23 |
578.53 | 4,717.19 | 4,910.18 | 11.11 | 6.40 | 324.87 |
4,910.19 | 4,910.19 | 5,335.42 | 288.33 | 10.88 | 324.87 |
4,910.19 | 5,335.43 | 6,224.67 | 288.33 | 10.88 | 294.63 |
4,910.19 | 6,224.68 | 7,113.90 | 288.33 | 10.88 | 253.54 |
4,910.19 | 7,113.91 | 7,382.33 | 288.33 | 10.88 | 217.61 |
4,910.19 | 7,382.34 | 8,629.20 | 288.33 | 10.88 | 0.00 |
8,629.21 | 8,629.21 | 10,031.07 | 692.96 | 16.00 | 0.00 |
10,031.08 | 10,031.08 | 12,009.94 | 917.26 | 17.92 | 0.00 |
12,009.95 | 12,009.95 | 24,222.31 | 1,271.87 | 21.36 | 0.00 |
24,222.32 | 24,222.32 | 38,177.69 | 3,880.44 | 23.52 | 0.00 |
38,177.70 | 38,177.70 | 72,887.50 | 7,162.74 | 30.00 | 0.00 |
72,887.51 | 72,887.51 | 97,183.33 | 17,575.69 | 32.00 | 0.00 |
97,183.34 | 97,183.34 | 291,550.00 | 25,350.35 | 34.00 | 0.00 |
291,550.01 | 291,550.01 | En adelante | 91,435.02 | 35.00 | 0.00 |
Tablas ISR 2017 Quincenales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
$0,01 | $244,80 | $0,00 | 1,92% |
$244,81 | $2.077,50 | $4,65 | 6,40% |
$2.077,51 | $3.651,00 | $121,95 | 10,88% |
$3.651,01 | $4.244,10 | $293,25 | 16,00% |
$4.244,11 | $5.081,40 | $388,05 | 17,92% |
$5.081,41 | $10.248,45 | $538,20 | 21,36% |
$10.248,46 | $16.153,05 | $1.641,75 | 23,52% |
$16.153,06 | $30.838,80 | $3.030,60 | 30,00% |
$30.838,81 | $41.118,45 | $7.436,25 | 32,00% |
$41.118,46 | $123.355,20 | $10.725,75 | 34,00% |
$123.355,21 | En Adelante | $38.686,35 | 35,00% |
Tabla de Subsidio al Empleo 2017 Quincenal
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B
Para ingresos de | Hasta ingresos de | Cantidad de subsidio para el empleo quincenal |
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 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B
Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | % sobre excedente de límite inferior 1 | Subsidio para el empleo quincenal |
0.01 | 0.01 | 285.45 | 0.00 | 1.92 | 200.85 |
285.46 | 285.46 | 872.85 | 5.55 | 6.40 | 200.85 |
285.46 | 872.86 | 1,309.20 | 5.55 | 6.40 | 200.70 |
285.46 | 1,309.21 | 1,713.60 | 5.55 | 6.40 | 200.70 |
285.46 | 1,713.61 | 1,745.70 | 5.55 | 6.40 | 193.80 |
285.46 | 1,745.71 | 2,193.75 | 5.55 | 6.40 | 188.70 |
285.46 | 2,193.76 | 2,327.55 | 5.55 | 6.40 | 174.75 |
285.46 | 2,327.56 | 2,422.80 | 5.55 | 6.40 | 160.35 |
2,422.81 | 2,422.81 | 2,632.65 | 142.20 | 10.88 | 160.35 |
2,422.81 | 2,632.66 | 3,071.40 | 142.20 | 10.88 | 145.35 |
2,422.81 | 3,071.41 | 3,510.15 | 142.20 | 10.88 | 125.10 |
2,422.81 | 3,510.16 | 3,642.60 | 142.20 | 10.88 | 107.40 |
2,422.81 | 3,642.61 | 4,257.90 | 142.20 | 10.88 | 0.00 |
4,257.91 | 4,257.91 | 4,949.55 | 341.85 | 16.00 | 0.00 |
4,949.56 | 4,949.56 | 5,925.90 | 452.55 | 17.92 | 0.00 |
5,925.91 | 5,925.91 | 11,951.85 | 627.60 | 21.36 | 0.00 |
11,951.86 | 11,951.86 | 18,837.75 | 1,914.75 | 23.52 | 0.00 |
18,837.76 | 18,837.76 | 35,964.30 | 3,534.30 | 30.00 | 0.00 |
35,964.31 | 35,964.31 | 47,952.30 | 8,672.25 | 32.00 | 0.00 |
47,952.31 | 47,952.31 | 143,856.90 | 12,508.35 | 34.00 | 0.00 |
143,856.91 | 143,856.91 | En adelante | 45,115.95 | 35.00 | 0.00 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2017 Decenales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de 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 2017 Decenal
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B
Para ingresos de | Hasta ingresos de | Cantidad de subsidio para el empleo decenal |
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 |
Tablas ISR 2017 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 2017 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 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2017 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 2017 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 2017 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 2017 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% |
Conoce todas las Tablas de ISR de 2016 a 2020
