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

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 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferior 1Subsidio para el empleo mensual
0.010.01578.520.001.92407.02
578.53578.531,768.9611.116.40407.02
578.531,768.972,653.3811.116.40406.83
578.532,653.393,472.8411.116.40406.62
578.533,472.853,537.8711.116.40392.77
578.533,537.884,446.1511.116.40382.46
578.534,446.164,717.1811.116.40354.23
578.534,717.194,910.1811.116.40324.87
4,910.194,910.195,335.42288.3310.88324.87
4,910.195,335.436,224.67288.3310.88294.63
4,910.196,224.687,113.90288.3310.88253.54
4,910.197,113.917,382.33288.3310.88217.61
4,910.197,382.348,629.20288.3310.880.00
8,629.218,629.2110,031.07692.9616.000.00
10,031.0810,031.0812,009.94917.2617.920.00
12,009.9512,009.9524,222.311,271.8721.360.00
24,222.3224,222.3238,177.693,880.4423.520.00
38,177.7038,177.7072,887.507,162.7430.000.00
72,887.5172,887.5197,183.3317,575.6932.000.00
97,183.3497,183.34291,550.0025,350.3534.000.00
291,550.01291,550.01En adelante91,435.0235.000.00

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 deHasta ingresos deCantidad de subsidio para el empleo decenal
0.01581.90133.90
581.91872.80133.80
872.811,142.40133.80
1,142.411,163.80129.20
1,163.811,462.50125.80
1,462.511,551.70116.50
1,551.711,755.10106.90
1,755.112,047.6096.90
2,047.612,340.1083.40
2,340.112,428.4071.60
2,428.41En adelante0.00

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 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 deHasta ingresos deCantidad de subsidio para el empleo semanal
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

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

Límite inferior 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferior 1Subsidio para el empleo semanal
0.010.01133.210.001.9293.73
133.22133.22407.332.596.4093.73
133.22407.34610.962.596.4093.66
133.22610.97799.682.596.4093.66
133.22799.69814.662.596.4090.44
133.22814.671,023.752.596.4088.06
133.221,023.761,086.192.596.4081.55
133.221,086.201,130.642.596.4074.83
1,130.651,130.651,228.5766.3610.8874.83
1,130.651,228.581,433.3266.3610.8867.83
1,130.651,433.331,638.0766.3610.8858.38
1,130.651,638.081,699.8866.3610.8850.12
1,130.651,699.891,987.0266.3610.880.00
1,987.031,987.032,309.79159.5316.000.00
2,309.802,309.802,765.42211.1917.920.00
2,765.432,765.435,577.53292.8821.360.00
5,577.545,577.548,790.95893.5523.520.00
8,790.968,790.9616,783.341,649.3430.000.00
16,783.3516,783.3522,377.744,047.0532.000.00
22,377.7522,377.7567,133.225,837.2334.000.00
67,133.2367,133.23En adelante21,054.1135.000.00

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 deHasta ingresos deCantidad de subsidio para el empleo diario
0.0158.1913.39
58.2087.2813.38
87.29114.2413.38
114.25116.3812.92
116.39146.2512.58
146.26155.1711.65
155.18175.5110.69
175.52204.769.69
204.77234.018.34
234.02242.847.16
242.85En adelante0.00

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

Límite inferior 1Límite inferior 2Límite superiorCuota fija% sobre excedente de límite inferior 1Subsidio para el empleo diario
0.010.0119.030.001.9213.39
19.0419.0458.190.376.4013.39
19.0458.2087.280.376.4013.38
19.0487.29114.240.376.4013.38
19.04114.25116.380.376.4012.92
19.04116.39146.250.376.4012.58
19.04146.26155.170.376.4011.65
19.04155.18161.520.376.4010.69
161.53161.53175.519.4810.8810.69
161.53175.52204.769.4810.889.69
161.53204.77234.019.4810.888.34
161.53234.02242.849.4810.887.16
161.53242.85283.869.4810.880.00
283.87283.87329.9722.7916.000.00
329.98329.98395.0630.1717.920.00
395.07395.07796.7941.8421.360.00
796.80796.801,255.85127.6523.520.00
1,255.861,255.862,397.62235.6230.000.00
2,397.632,397.633,196.82578.1532.000.00
3,196.833,196.839,590.46833.8934.000.00
9,590.479,590.47En adelante3,007.7335.000.00

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