Tablas de ISR 2021
Tabla de Contenidos
ToggleTabla de Contenidos
ToggleLas 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 2021 puedes usar esta calculadora de Impuestos sobre la Renta.
Las Tablas de ISR 2021 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 2021 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 2021
Tablas ISR 2021: pagos mensuales
Tarifa del Impuesto Sobre la Renta | |||
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 644.58 | 0.00 | 1.92 |
644.59 | 5,470.92 | 12.38 | 6.40 |
5,470.93 | 9,614.66 | 321.26 | 10.88 |
9,614.67 | 11,176.62 | 772.10 | 16.00 |
11,176.63 | 13,381.47 | 1,022.01 | 17.92 |
13,381.48 | 26,988.50 | 1,417.12 | 21.36 |
26,988.51 | 42,537.58 | 4,323.58 | 23.52 |
42,537.59 | 81,211.25 | 7,980.73 | 30.00 |
81,211.26 | 108,281.67 | 19,582.83 | 32.00 |
108,281.68 | 324,845.01 | 28,245.36 | 34.00 |
324,845.02 | En adelante | 101,876.90 | 35.00 |
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 | Por ciento para | Subsidio para |
aplicarse sobre el | el empleo | ||||
excedente del límite | mensual | ||||
inferior 1 | |||||
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 644.58 | 0.00 | 1.92 | 407.02 |
644.59 | 644.59 | 1,768.96 | 12.38 | 6.40 | 407.02 |
644.59 | 1,768.97 | 2,653.38 | 12.38 | 6.40 | 406.83 |
644.59 | 2,653.39 | 3,472.84 | 12.38 | 6.40 | 406.62 |
644.59 | 3,472.85 | 3,537.87 | 12.38 | 6.40 | 392.77 |
644.59 | 3,537.88 | 4,446.15 | 12.38 | 6.40 | 382.46 |
644.59 | 4,446.16 | 4,717.18 | 12.38 | 6.40 | 354.23 |
644.59 | 4,717.19 | 5,335.42 | 12.38 | 6.40 | 324.87 |
644.59 | 5,335.43 | 5,470.92 | 12.38 | 6.40 | 294.63 |
5,470.93 | 5,470.93 | 6,224.67 | 321.26 | 10.88 | 294.63 |
5,470.93 | 6,224.68 | 7,113.90 | 321.26 | 10.88 | 253.54 |
5,470.93 | 7,113.91 | 7,382.33 | 321.26 | 10.88 | 217.61 |
5,470.93 | 7,382.34 | 9,614.66 | 321.26 | 10.88 | 0.00 |
9,614.67 | 9,614.67 | 11,176.62 | 772.10 | 16.00 | 0.00 |
11,176.63 | 11,176.63 | 13,381.47 | 1,022.01 | 17.92 | 0.00 |
13,381.48 | 13,381.48 | 26,988.50 | 1,417.12 | 21.36 | 0.00 |
26,988.51 | 26,988.51 | 42,537.58 | 4,323.58 | 23.52 | 0.00 |
42,537.59 | 42,537.59 | 81,211.25 | 7,980.73 | 30.00 | 0.00 |
81,211.26 | 81,211.26 | 108,281.67 | 19,582.83 | 32.00 | 0.00 |
108,281.68 | 108,281.68 | 324,845.01 | 28,245.36 | 34.00 | 0.00 |
324,845.02 | 324,845.02 | En adelante | 101,876.90 | 35.00 | 0.00 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2021: pagos quincenales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
el excedente del límite inferior | |||
$ | $ | $ | % |
0.01 | 318.00 | 0.00 | 1.92 |
318.01 | 2,699.40 | 6.15 | 6.40 |
2,699.41 | 4,744.05 | 158.55 | 10.88 |
4,744.06 | 5,514.75 | 341.00 | 16.00 |
5,514.76 | 6,602.70 | 504.30 | 17.92 |
6,602.71 | 13,316.70 | 699.30 | 21.36 |
13,316.71 | 20,988.90 | 2,133.30 | 23.52 |
20,988.91 | 40,071.30 | 3,937.80 | 30.00 |
40,071.31 | 53,428.50 | 9,662.55 | 32.00 |
53,428.51 | 160,285.35 | 13,936.80 | 34.00 |
160,285.36 | En adelante | 50,268.15 | 35.00 |
Tabla de Subsidio al Empleo 2021 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 | Por ciento para | Subsidio para |
aplicarse sobre el | el empleo | ||||
excedente del límite | quincenal | ||||
inferior 1 | |||||
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 318.00 | 0.00 | 1.92 | 200.85 |
318.01 | 318.01 | 872.85 | 6.15 | 6.40 | 200.85 |
318.01 | 872.86 | 1,309.20 | 6.15 | 6.40 | 200.70 |
318.01 | 1,309.21 | 1,713.60 | 6.15 | 6.40 | 200.70 |
318.01 | 1,713.61 | 1,745.70 | 6.15 | 6.40 | 193.80 |
318.01 | 1,745.71 | 2,193.75 | 6.15 | 6.40 | 188.70 |
318.01 | 2,193.76 | 2,327.55 | 6.15 | 6.40 | 174.75 |
318.01 | 2,327.56 | 2,632.65 | 6.15 | 6.40 | 160.35 |
318.01 | 2,632.66 | 2,699.40 | 6.15 | 6.40 | 145.35 |
2,699.41 | 2,699.41 | 3,071.40 | 158.55 | 10.88 | 145.35 |
2,699.41 | 3,071.41 | 3,510.15 | 158.55 | 10.88 | 125.10 |
2,699.41 | 3,510.16 | 3,642.60 | 158.55 | 10.88 | 107.40 |
2,699.41 | 3,642.61 | 4,744.05 | 158.55 | 10.88 | 0.00 |
4,744.06 | 4,744.06 | 5,514.75 | 381.00 | 16.00 | 0.00 |
5,514.76 | 5,514.76 | 6,602.70 | 504.30 | 17.92 | 0.00 |
6,602.71 | 6,602.71 | 13,316.70 | 699.30 | 21.36 | 0.00 |
13,316.71 | 13,316.71 | 20,988.90 | 2,133.30 | 23.52 | 0.00 |
20,988.91 | 20,988.91 | 40,071.30 | 3,937.80 | 30.00 | 0.00 |
40,071.31 | 40,071.31 | 53,428.50 | 9,662.55 | 32.00 | 0.00 |
53,428.51 | 53,428.51 | 160,285.35 | 13,936.80 | 34.00 | 0.00 |
160,285.36 | 160,285.35 | En adelante | 50,268.15 | 35.00 | 0.00 |
Calcula rápido y sencillo tu ISR con nuestra calculadora de ISR
Tablas ISR 2021: retenciones decenales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
el excedente del límite inferior | |||
$ | $ | $ | % |
0.01 | 212.00 | 0.00 | 1.92 |
212.01 | 1,799.60 | 4.10 | 6.40 |
1,799.61 | 3,162.70 | 105.70 | 10.88 |
3,162.71 | 3,676.50 | 254.00 | 16.00 |
3,676.51 | 4,401.80 | 336.20 | 17.92 |
4,401.81 | 8,877.80 | 466.20 | 21.36 |
8,877.81 | 13,992.60 | 1,422.20 | 23.52 |
13,992.61 | 26,714.20 | 2,625.20 | 30.00 |
26,714.21 | 35,619.00 | 6,441.70 | 32.00 |
35,619.01 | 106,856.90 | 9,291.20 | 34.00 |
106,856.91 | En adelante | 33,512.10 | 35.00 |
Tabla de Subsidio al Empleo 2021 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 | Por ciento para | Subsidio para |
aplicarse sobre el | el empleo | ||||
excedente del límite | semanal | ||||
inferior 1 | |||||
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 212.00 | 0.00 | 1.92 | 133.90 |
212.01 | 212.01 | 581.90 | 4.10 | 6.40 | 133.90 |
212.01 | 581.91 | 872.80 | 4.10 | 6.40 | 133.80 |
212.01 | 872.81 | 1,142.40 | 4.10 | 6.40 | 133.80 |
212.01 | 1,142.41 | 1,163.80 | 4.10 | 6.40 | 129.20 |
212.01 | 1,163.81 | 1,462.50 | 4.10 | 6.40 | 125.80 |
212.01 | 1,462.51 | 1,551.70 | 4.10 | 6.40 | 116.50 |
212.01 | 1,551.71 | 1,755.10 | 4.10 | 6.40 | 106.90 |
212.01 | 1,755.11 | 1,799.60 | 4.10 | 6.40 | 96.90 |
1,799.61 | 1,799.61 | 2,047.60 | 105.70 | 10.88 | 96.90 |
1,799.61 | 2,047.61 | 2,340.10 | 105.70 | 10.88 | 83.40 |
1,799.61 | 2,340.11 | 2,428.40 | 105.70 | 10.88 | 71.60 |
1,799.61 | 2,428.41 | 3,162.70 | 105.70 | 10.88 | 0.00 |
3,162.71 | 3,162.71 | 3,676.50 | 254.00 | 16.00 | 0.00 |
3,676.51 | 3,676.51 | 4,401.80 | 336.20 | 17.92 | 0.00 |
4,401.81 | 4,401.81 | 8,877,80 | 466.20 | 21.36 | 0.00 |
8,877,81 | 8,877,81 | 13,992.60 | 1,422.20 | 23.52 | 0.00 |
13,992.61 | 13,992.61 | 26,714.20 | 2,625.20 | 30.00 | 0.00 |
26,714.21 | 26,714.21 | 35,619.00 | 6,441.70 | 32.00 | 0.00 |
35,619.01 | 35,619.01 | 106,856.90 | 9,291.20 | 34.00 | 0.00 |
106,856.91 | 106,856.91 | en adelante | 33,512.10 | 35.00 | 0.00 |
Tablas ISR 2021: retenciones semanales
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre |
el excedente del límite inferior | |||
$ | $ | $ | % |
0.01 | 148.40 | 0.00 | 1.92 |
148.41 | 1,259.72 | 2.87 | 6.40 |
1,259.73 | 2,213.89 | 73.99 | 10.88 |
2,213.90 | 2,573.55 | 177.80 | 16.00 |
2,573.56 | 3,081.26 | 235.34 | 17.92 |
3,081.27 | 6,214.46 | 326.34 | 21.36 |
6,214.47 | 9,794.82 | 995.54 | 23.52 |
9,794.83 | 18,699.94 | 1,837.64 | 30.00 |
18,699.95 | 24,933.30 | 4,509.19 | 32.00 |
24,933.31 | 74,799.83 | 6,503.84 | 34.00 |
74,799.84 | En adelante | 23,458.47 | 35.00 |
Tabla de Subsidio al Empleo 2021 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 | Por ciento para | Subsidio para |
aplicarse sobre el | el empleo | ||||
excedente del límite | semanal | ||||
inferior 1 | |||||
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 148.40 | 0.00 | 1.92 | 93.73 |
148.41 | 148.41 | 407.33 | 2.87 | 6.40 | 93.73 |
148.41 | 407.34 | 610.96 | 2.87 | 6.40 | 93.66 |
148.41 | 610.97 | 799.68 | 2.87 | 6.40 | 93.66 |
148.41 | 799.69 | 814.66 | 2.87 | 6.40 | 90.44 |
148.41 | 814.67 | 1,023.75 | 2.87 | 6.40 | 88.06 |
148.41 | 1,023.76 | 1,086.19 | 2.87 | 6.40 | 81.55 |
148.41 | 1,086.20 | 1,228.57 | 2.87 | 6.40 | 74.83 |
148.41 | 1,228.58 | 1,259.72 | 2.87 | 6.40 | 67.83 |
1,259.73 | 1,259.73 | 1,433.32 | 73.99 | 10.88 | 67.83 |
1,259.73 | 1,433.32 | 1,638.07 | 73.99 | 10.88 | 58.38 |
1,259.73 | 1,638.08 | 1,699.88 | 73.99 | 10.88 | 50.12 |
1,259.73 | 1,699.89 | 2,213.89 | 73.99 | 10.88 | 0.00 |
2,213.90 | 2,213.90 | 2,573.55 | 177.80 | 16.00 | 0.00 |
2,573.56 | 2,573.56 | 3,081.26 | 235.34 | 17.92 | 0.00 |
3,081.27 | 3,081.27 | 6,214.46 | 326.34 | 21.36 | 0.00 |
6,214.47 | 6,214.47 | 9,794.82 | 995.54 | 23.52 | 0.00 |
9,794.83 | 9,794.83 | 18,699.94 | 1,837.64 | 30.00 | 0.00 |
18,699.95 | 18,699.95 | 24,933.30 | 4,509.19 | 32.00 | 0.00 |
24,933.31 | 24,933.31 | 74,799.83 | 6,503.84 | 34.00 | 0.00 |
74,799.84 | 74,799.84 | en adelante | 23,458.47 | 35.00 | 0.00 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2021: retención diaria
Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
$ | $ | $ | % |
0.01 | 21.20 | 0.00 | 1.92 |
21.21 | 179.96 | 0.41 | 6.40 |
179.97 | 316.27 | 10.57 | 10.88 |
316.28 | 367.65 | 25.40 | 16.00 |
367.66 | 440.18 | 33.62 | 17.92 |
440.19 | 887.78 | 46.62 | 21.36 |
887.79 | 1,399.26 | 142.22 | 23.52 |
1,399.27 | 2,671.42 | 262.52 | 30.00 |
2,671.43 | 3,561.90 | 644.17 | 32.00 |
3,561.91 | 10,685.69 | 929.12 | 34.00 |
10,685.70 | En adelante | 3,351.21 | 35.00 |
Tabla de Subsidio al Empleo 2021 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 | Por ciento para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo diario |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 21.20 | 0.00 | 1.92 | 13.39 |
21.21 | 21.21 | 58.19 | 0.41 | 6.40 | 13.39 |
21.21 | 58.20 | 87.28 | 0.41 | 6.40 | 13.38 |
21.21 | 87.28 | 114.24 | 0.41 | 6.40 | 13.38 |
21.21 | 114.25 | 116.38 | 0.41 | 6.40 | 12.92 |
21.21 | 116.39 | 146.25 | 0.41 | 6.40 | 12.58 |
21.21 | 146.26 | 155.17 | 0.41 | 6.40 | 11.65 |
21.21 | 155.18 | 175.51 | 0.41 | 6.40 | 10.69 |
21.21 | 175.52 | 179.96 | 0.41 | 6.40 | 9.69 |
179.97 | 179.97 | 204.76 | 10.57 | 10.88 | 9.69 |
179.97 | 204.77 | 234.01 | 10.57 | 10.88 | 8.34 |
179.97 | 234.02 | 242.84 | 10.57 | 10.88 | 7.16 |
179.97 | 242.85 | 316.27 | 10.57 | 10.88 | 0.00 |
316.28 | 316.28 | 367.65 | 25.40 | 16.00 | 0.00 |
367.66 | 367.66 | 440.18 | 33.62 | 17.92 | 0.00 |
440.19 | 440.19 | 887.78 | 46.62 | 21.36 | 0.00 |
887.79 | 887.79 | 1,399.26 | 142.22 | 23.52 | 0.00 |
1,399.27 | 1,399.27 | 2,671.42 | 262.52 | 30.00 | 0.00 |
2,671.43 | 2,671.43 | 3,561.90 | 644.17 | 32.00 | 0.00 |
3,561.91 | 3,561.91 | 10,685.69 | 929.12 | 34.00 | 0.00 |
10,685.70 | 10,685.70 | En adelante | 3,351.21 | 35.00 | 0.00 |
Tablas ISR 2021: anual
Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
0.01 | 7,735.00 | 0.00 | 1.92 |
7,735.01 | 65,651.07 | 148.51 | 6.40 |
65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
115,375.91 | 134,119.41 | 9,265.20 | 16.00 |
134,119.42 | 160,577.65 | 12,264.16 | 17.92 |
160,577.66 | 323,862.00 | 17,005.47 | 21.36 |
323,862.01 | 510,451.00 | 51,883.01 | 23.52 |
510,451.01 | 974,535.03 | 95,768.74 | 30.00 |
974,535.04 | 1,299,380.04 | 234,993.95 | 32.00 |
1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00 |
3,898,140.13 | En adelante | 1,222,522.76 | 35.00 |
Como calcular el ISR 2021
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 2021 con fórmulas.
Conoce todas las Tablas de ISR de 2016 a 2020
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Mi nombre es Ilse del Rio. Me he capacitado en gestión de negocios, empresarial y personal. Me encanta escribir temas que ayuden a entender más sobre cómo gestionar una nomina, prestaciones de ley y recursos humanos.
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