Tablas de ISR 2020
Las tablas de ISR que permiten calcular el pago de este impuesto se modifican regularmente. El porcentaje aplicado queda publicado en el anexo 8 de la Resolución Miscelánea Fiscal vigente.
Para calcular el ISR de 2020 puedes usar esta calculadora de Impuesto ISR de NóminaPro.
Las Tablas de ISR 2020 aplican a personas físicas y moles del Título I, Capítulo I y se aplica a los pagos provisionales y aquellos que obtengan ingresos por arrendamiento y en general por el otorgamiento del uso o goce temporal de bienes inmuebles.
Para calcular el ISR 2020 puedes consultar las tablas aplicables por periodos mensual, quincenal, semanal. Aquí enlisto todas incluyendo las que se contemplan para el subsidio al empleo.
Todas las Tablas de ISR 2020
Tablas ISR 2020 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 |
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Tabla de Subsidio al Empleo 2020 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 2020 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 2020 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 |
Calcula rápido y sencillo tu ISR con nuestra calculadora de ISR
Tablas ISR 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 |
Como calcular el ISR 2020
El pago de ISR es un impuesto que todo contribuyente debe cumplir. Si tienes dudas o comentarios sobre cómo se calcula puedes aprender a hacerlo paso a paso.
En el siguiente artículo encontrarás ejemplos de cómo calcular el ISR 2020 con fórmulas.
Conoce todas las Tablas de ISR de 2016 a 2020
