Tablas de ISR 2019
Para el año 2019 no se realizaron mayores cambios en las tablas de ISR. Al igual que el año anterior la tasa máxima aplicada es del 35% para personas físicas.
Para calcular el ISR de 2019 puedes usar esta calculadora de ISR.
El SAT público en el anexo 8 de la Resolución Miscelánea Fiscal los porcentajes que se aplicarán al pago de impuestos de ISR de 2019.
En NóminaPro reunimos Todas las Tablas de ISR de 2019 para periodos anuales, mensuales, quincenales, decenales y diarios. Aquí te las presentamos:
Tablas ISR 2019 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 2019 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 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2019 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 2019 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 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 2019 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 2019 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 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2019 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 2019 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 2019 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 2019 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 2019 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
