Tablas de ISR 2018
El 2018 marcó un cambio significativo en las tabulaciones para calcular el pago del Impuesto Sobre la Renta (ISR). Si bien de 2013 a 2016 la inflación en México no excedió el 10%, para el 2017 la inflación superó los dos dígitos, lo que significó un ajuste en las tablas de ISR.
En 2017 cuando se estaban haciendo los ajustes que aplicarían en las Tablas de ISR de 2018 se consideró una reforma que incluía que la gente que ganara menos de 10 mil pesos no pagara ISR, pero esto finalmente o se llevó a acabo.
Finalmente en diciembre de 2017 se publicó el anexo 8 de la Resolución Miscelánea Fiscal el cual marcaba un ajuste en los porcentajes aplicados en las Tablas 2018 de ISR, pero nulos en lo referente en las tarifas del subsidio del primer empleo.
Si quieres calcular el ISR de 2018 de manera más rápida puedes usar esta calculadora de ISR anual.
A continuación enlisto todas tablas de ISR que aplican para calcular el ISR 2018:
Tablas ISR 2018 Mensuales | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 578.52 | 0.00 | 1.92 |
578.53 | 4,910.18 | 11.11 | 6.40 |
4,910.19 | 8,629.20 | 288.33 | 10.88 |
8,629.21 | 10,031.07 | 692.96 | 16.00 |
10,031.08 | 12,009.94 | 917.26 | 17.92 |
12,009.95 | 24,222.31 | 1,271.87 | 21.36 |
24,222.32 | 38,177.69 | 3,880.44 | 23.52 |
38,177.70 | 72,887.50 | 7,162.74 | 30.00 |
72,887.51 | 97,183.33 | 17,575.69 | 32.00 |
97,183.34 | 291,550.00 | 25,350.35 | 34.00 |
291,550.01 | En adelante | 91,435.02 | 35.00 |
Tabla de Subsidio al Empleo 2018 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 2018 Quincenales | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 285.45 | 0.00 | 1.92 |
285.46 | 2,422.80 | 5.55 | 6.40 |
2,422.81 | 4,257.90 | 142.20 | 10.88 |
4,257.91 | 4,949.55 | 341.85 | 16.00 |
4,949.56 | 5,925.90 | 452.55 | 17.92 |
5,925.91 | 11,951.85 | 627.60 | 21.36 |
11,951.86 | 18,837.75 | 1,914.75 | 23.52 |
18,837.76 | 35,964.30 | 3,534.30 | 30.00 |
35,964.31 | 47,952.30 | 8,672.25 | 32.00 |
47,952.31 | 143,856.90 | 12,508.35 | 34.00 |
143,856.91 | En adelante | 45,115.95 | 35.00 |
Tabla de Subsidio al Empleo 2018 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 |
Tablas ISR 2018 Decenales | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 190.30 | 0.00 | 1.92 |
190.31 | 1,615.20 | 3.70 | 6.40 |
1,615.21 | 2,838.60 | 94.80 | 10.88 |
2,838.61 | 3,299.70 | 227.90 | 16.00 |
3,299.71 | 3,950.60 | 301.70 | 17.92 |
3,950.61 | 7,967.90 | 418.40 | 21.36 |
7,967.91 | 12,558.50 | 1,276.50 | 23.52 |
12,558.51 | 23,976.20 | 2,356.20 | 30.00 |
23,976.21 | 31,968.20 | 5,781.50 | 32.00 |
31,968.21 | 95,904.60 | 8,338.90 | 34.00 |
95,904.61 | En adelante | 30,077.30 | 35.00 |
Tabla de Subsidio al Empleo 2018 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 2018 Semanales | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 133.21 | 0.00 | 1.92 |
133.22 | 1,130.64 | 2.59 | 6.40 |
1,130.65 | 1,987.02 | 66.36 | 10.88 |
1,987.03 | 2,309.79 | 159.53 | 16.00 |
2,309.80 | 2,765.42 | 211.19 | 17.92 |
2,765.43 | 5,577.53 | 292.88 | 21.36 |
5,577.54 | 8,790.95 | 893.55 | 23.52 |
8,790.96 | 16,783.34 | 1,649.34 | 30.00 |
16,783.35 | 22,377.74 | 4,047.05 | 32.00 |
22,377.75 | 67,133.22 | 5,837.23 | 34.00 |
67,133.23 | En adelante | 21,054.11 | 35.00 |
Tabla de Subsidio al Empleo 2018 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 2018 Diarias | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 19.03 | 0.00 | 1.92 |
19.04 | 161.52 | 0.37 | 6.40 |
161.53 | 283.86 | 9.48 | 10.88 |
283.87 | 329.97 | 22.79 | 16.00 |
329.98 | 395.06 | 30.17 | 17.92 |
395.07 | 796.79 | 41.84 | 21.36 |
796.80 | 1,255.85 | 127.65 | 23.52 |
1,255.86 | 2,397.62 | 235.62 | 30.00 |
2,397.63 | 3,196.82 | 578.15 | 32.00 |
3,196.83 | 9,590.46 | 833.89 | 34.00 |
9,590.47 | En adelante | 3,007.73 | 35.00 |
Tabla de Subsidio al Empleo 2018 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 2018 Anuales | |||
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 6,942.20 | 0.00 | 1.92 |
6,942.21 | 58,922.16 | 133.28 | 6.40 |
58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
103,550.45 | 120,372.83 | 8,315.57 | 16.00 |
120,372.84 | 144,119.23 | 11,007.14 | 17.92 |
144,119.24 | 290,667.75 | 15,262.49 | 21.36 |
290,667.76 | 458,132.29 | 46,565.26 | 23.52 |
458,132.30 | 874,650.00 | 85,952.92 | 30.00 |
874,650.01 | 1,166,200.00 | 210,908.23 | 32.00 |
1,166,200.01 | 3,498,600.00 | 304,204.21 | 34.00 |
3,498,600.01 | En adelante | 1,097,220.21 | 35.00 |
Conoce todas las Tablas de ISR de 2016 a 2020
