Todas las Tablas de ISR 2023
El Servicio de Administración Tributaria (SAT) publicó el Anexo 8 de la Resolución Miscelánea Fiscal que incluye la Tablas de ISR 2023 (Puedes descargarlo en este enlace)
Este documento contiene las nuevas tablas aplicables del Impuesto sobre la Renta, mismas que serán vigentes durante todo el 2023.
De acuerdo a la Ley de ISR las tarifas deben modificarse cada año de acuerdo al aumento de la inflación. Sin embargo, en el último periodo la inflación no fue mayor al 10%, lo que implica que las tablas no presentaron cambios con respecto a 2023.
A continuación podrás encontrar todas las Tablas de ISR 2023 para hacer el cálculo por periodos mensuales, quincenales y semanales.
También podrás tener acceso a las tablas de años anteriores y a nuestra Calculadora de ISR.
I.- Retenciones periĂłdicas de ISR:
1.- Tablas ISR 2023: retenciĂłn diaria
LĂmite inferior | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior |
$ | $ | $ | % |
0.01 | 24.54 | 0.00 | 1.92 |
24.54 | 208.29 | 0.47 | 6.40 |
208.30 | 366.05 | 12.23 | 10.88 |
366.06 | 425.52 | 29.40 | 16.00 |
425.53 | 509.46 | 38.91 | 17.92 |
509.47 | 1027.52 | 53.95 | 21.36 |
1027.53 | 1,619.51 | 164.61 | 23.52 |
1,619.52 | 3,091.90 | 303.85 | 30.00 |
3,091.91 | 4,122.54 | 745.56 | 32.00 |
4,122.55 | 12,367.62 | 1,075.37 | 34.00 |
12,367.63 | En adelante | 3,878.69 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.
Monto de ingresos que sirven de base para calcular el impuesto | ||
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 de retenciones diarias de ISR.
LĂmite inferior 1 | LĂmite inferior 2 | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior 1 | Subsidio para el empleo diario |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 24.54 | 0.00 | 1.92 | 13.39 |
24.55 | 24.55 | 58.19 | 0.47 | 6.40 | 13.39 |
24.55 | 58.20 | 87.28 | 0.47 | 6.40 | 13.38 |
24.55 | 87.29 | 114.24 | 0.47 | 6.40 | 13.38 |
24.55 | 114.25 | 116.38 | 0.47 | 6.40 | 12.92 |
24.55 | 116.39 | 146.25 | 0.47 | 6.40 | 12.58 |
24.55 | 146.26 | 155.17 | 0.47 | 6.40 | 11.65 |
24.55 | 155.18 | 175.51 | 0.47 | 6.40 | 10.69 |
24.55 | 175.52 | 204.76 | 0.47 | 6.40 | 9.69 |
24.55 | 204.77 | 208.29 | 0.47 | 10.88 | 8.34 |
208.30 | 208.30 | 234.01 | 12.23 | 10.88 | 8.34 |
208.30 | 234.02 | 242.84 | 12.23 | 10.88 | 7.16 |
208.30 | 242.85 | 366.05 | 12.23 | 10.88 | 0.00 |
366.06 | 366.06 | 425.52 | 29.40 | 16.00 | 0.00 |
425.53 | 425.53 | 509.46 | 38.91 | 17.92 | 0.00 |
509.47 | 509.47 | 1,027.52 | 53.95 | 21.36 | 0.00 |
1,027.53 | 1,027.53 | 1,619.51 | 164.61 | 23.52 | 0.00 |
1,619.52 | 1,619.52 | 3,091.90 | 303.85 | 30.00 | 0.00 |
3,091.91 | 3,091.91 | 4,122.54 | 745.56 | 32.00 | 0.00 |
4,122.55 | 4,122.55 | 12,367.62 | 1,075.37 | 34.00 | 0.00 |
12,367.63 | 12,367.63 | En adelante | 3,878.69 | 35.00 | 0.00 |
2.- Tablas ISR 2023: retenciones semanales
LĂmite inferior | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior |
$ | $ | $ | % |
0.01 | 171.78 | 0.00 | 1.92 |
171.79 | 1,458.03 | 3.29 | 6.40 |
1,458.04 | 2,562.35 | 85.61 | 10.88 |
2,562.36 | 2,978.64 | 205.80 | 16.00 |
2,978.65 | 3,566.22 | 272.37 | 17.92 |
3,566.23 | 7,192.64 | 377.65 | 21.36 |
7,192.65 | 11,336.57 | 1,152.27 | 23.52 |
11,336.58 | 21,643.30 | 2,126.95 | 30.00 |
21,643.31 | 28,857.78 | 5,218.92 | 32.00 |
28,857.79 | 86,573.34 | 7,527.59 | 34.00 |
86,573.35 | En adelante | 27,150.83 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.
Monto de ingresos que sirven de base para calcular el impuesto | ||
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, tratándose de pagos semanales.
LĂmite inferior 1 | LĂmite inferior 2 | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmit inferior 1 | Subsidio para el empleo semanal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 171.78 | 0.00 | 1.92 | 93.73 |
171.79 | 171.79 | 407.33 | 3.29 | 6.40 | 93.73 |
171.79 | 407.34 | 610.96 | 3.29 | 6.40 | 93.66 |
171.79 | 610.97 | 799.68 | 3.29 | 6.40 | 93.66 |
171.79 | 799.69 | 814.66 | 3.29 | 6.40 | 90.44 |
171.79 | 814.67 | 1,023.75 | 3.29 | 6.40 | 88.06 |
171.79 | 1,023.76 | 1,086.19 | 3.29 | 6.40 | 81.55 |
171.79 | 1,086.20 | 1,228.57 | 3.29 | 6.40 | 74.83 |
171.79 | 1,228.58 | 1,433.32 | 3.29 | 6.40 | 67.83 |
171.79 | 1,433.33 | 1,458.03 | 3.29 | 10.88 | 67.83 |
1,458.04 | 1,458.04 | 1,638.07 | 85.61 | 10.88 | 58.38 |
1,458.04 | 1,638.08 | 1,699.88 | 85.61 | 10.88 | 50.12 |
1,458.04 | 1,699.89 | 2,562.35 | 85.61 | 10.88 | 0.00 |
2,562.36 | 2,562.36 | 2,978.64 | 205.80 | 16.00 | 0.00 |
2,978.65 | 2,978.65 | 3,566.22 | 272.37 | 17.92 | 0.00 |
3,566.23 | 3,566.23 | 7,192.64 | 377.65 | 21.36 | 0.00 |
7,192.65 | 7,192.65 | 11,336.57 | 1,152.27 | 23.52 | 0.00 |
11,336.58 | 11,336.58 | 21,643.30 | 2,126.95 | 30.00 | 0.00 |
21,643.31 | 21,643.31 | 28,857.78 | 5,218.92 | 32.00 | 0.00 |
28,857.79 | 28,857.79 | 86,573.34 | 7,527.59 | 34.00 | 0.00 |
86,573.35 | 86,573.35 | en adelante | 27,150.83 | 35.00 | 0.00 |
Â
Conoce todas las Tablas de ISR de 2016 a 2022
3.- Tablas ISR 2023: retenciones decenales
LĂmite inferior | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior |
$ | $ | $ | % |
0.01 | 245.40 | 0.00 | 1.92 |
245.41 | 2,082.90 | 4.70 | 6.40 |
2,082.91 | 3,660.50 | 122.30 | 10.88 |
3,660.51 | 4,255.20 | 294.00 | 16.00 |
4,255.21 | 5,094.60 | 389.10 | 17.92 |
5,094.61 | 10,275.20 | 539.50 | 21.36 |
10,275.21 | 16,195.10 | 1,646.10 | 23.52 |
16,195.11 | 30,919.00 | 3,038.50 | 30.00 |
30,919.01 | 41,225.40 | 7,455.60 | 32.00 |
41,225.41 | 123,676.20 | 10,753.70 | 34.00 |
123,676.21 | En adelante | 38,786.90 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.
Monto de ingresos que sirven de base para | ||
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 de pagos decenales.
LĂmite inferior 1 | LĂmite inferior 2 | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior 1 | Subsidio para el empleo semanal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 245.40 | 0.00 | 1.92 | 133.90 |
245.41 | 245.41 | 581.90 | 4.70 | 6.40 | 133.90 |
245.41 | 581.91 | 872.80 | 4.70 | 6.40 | 133.80 |
245.41 | 872.81 | 1,142.40 | 4.70 | 6.40 | 133.80 |
245.41 | 1,142.41 | 1,163.80 | 4.70 | 6.40 | 129.20 |
245.41 | 1,163.81 | 1,462.50 | 4.70 | 6.40 | 125.80 |
245.41 | 1,462.51 | 1,551.70 | 4.70 | 6.40 | 116.50 |
245.41 | 1,551.71 | 1,755.10 | 4.70 | 6.40 | 106.90 |
245.41 | 1,755.11 | 2,047.60 | 4.70 | 6.40 | 96.90 |
245.41 | 2,047.61 | 2,082.90 | 4.70 | 10.88 | 96.90 |
2,082.91 | 2,082.91 | 2,340.10 | 122.30 | 10.88 | 83.40 |
2,082.91 | 2,340.11 | 2,428.40 | 122.30 | 10.88 | 71.60 |
2,082.91 | 2,428.41 | 3,660.50 | 122.30 | 10.88 | 0.00 |
3,660.51 | 3,660.51 | 4,255.20 | 294.00 | 16.00 | 0.00 |
4,255.21 | 4,255.21 | 5,094.60 | 389.10 | 17.92 | 0.00 |
5,094.61 | 5,094.61 | 10,275.20 | 539.50 | 21.36 | 0.00 |
10,275.21 | 10,275.21 | 16,195.10 | 1,646.10 | 23.52 | 0.00 |
16,195.11 | 16,195.11 | 30,919.00 | 3,038.50 | 30.00 | 0.00 |
30,919.01 | 30,919.01 | 41,225.40 | 7,455.60 | 32.00 | 0.00 |
41,225.41 | 41,225.41 | 123,676.20 | 10,753.70 | 34.00 | 0.00 |
123,676.21 | 123,676.21 | en adelante | 38,786.90 | 35.00 | 0.00 |
4.- Tablas ISR 2023: pagos quincenales
LĂmite inferior | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior |
$ | $ | $ | % |
0.01 | 368.10 | 0.00 | 1.92 |
368.11 | 3,124.35 | 7.05 | 6.40 |
3,124.36 | 5,490.75 | 183.45 | 10.88 |
5,490.76 | 6,382.80 | 441.00 | 16.00 |
6,382.81 | 7,641.90 | 583.65 | 17.92 |
7,641.91 | 15,412.80 | 809.25 | 21.36 |
15,412.81 | 24,292.65 | 2,469.15 | 23.52 |
24,292.66 | 46,378.50 | 4,557.75 | 30.00 |
46,378.51 | 61,838.10 | 11,183.40 | 32.00 |
61,838.11 | 185,514.30 | 16,130.55 | 34.00 |
185,514.31 | En adelante | 58,180.35 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales
Monto de ingresos que sirven de base para calcular el impuesto | ||
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 de los pagos quincenales.
LĂmite inferior 1 | LĂmite inferior 2 | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior 1 | Subsidio para el empleo quincenal |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 368.10 | 0.00 | 1.92 | 200.85 |
318.01 | 368.11 | 872.85 | 7.05 | 6.40 | 200.85 |
368.11 | 872.86 | 1,309.20 | 7.05 | 6.40 | 200.70 |
368.11 | 1,309.21 | 1,713.60 | 7.05 | 6.40 | 200.70 |
368.11 | 1,713.61 | 1,745.70 | 7.05 | 6.40 | 193.80 |
368.11 | 1,745.71 | 2,193.75 | 7.05 | 6.40 | 188.70 |
368.11 | 2,193.76 | 2,327.55 | 7.05 | 6.40 | 174.75 |
368.11 | 2,327.56 | 2,632.65 | 7.05 | 6.40 | 160.35 |
368.11 | 2,632.66 | 3,071.40 | 7.05 | 6.40 | 145.35 |
368.11 | 3,071.41 | 3,124.35 | 7.05 | 6.40 | 125.10 |
3,124.36 | 3,124.36 | 3,510.15 | 183.45 | 10.88 | 125.10 |
3,124.36 | 3,510.16 | 3,642.60 | 183.45 | 10.88 | 107.40 |
3,124.36 | 3,642.61 | 5,490.75 | 183.45 | 10.88 | 0.00 |
5,490.76 | 5,490.76 | 6,382.80 | 441.00 | 16.00 | 0.00 |
6,382.81 | 6,382.81 | 7,641.90 | 583.65 | 17.92 | 0.00 |
7,641.91 | 7,641.91 | 15,412.80 | 809.25 | 21.36 | 0.00 |
15,412.81 | 15,412.81 | 24,292.65 | 2,469.15 | 23.52 | 0.00 |
24,292.66 | 24,292.66 | 46,378.50 | 4,557.75 | 30.00 | 0.00 |
46,378.51 | 46,378.51 | 61,838.10 | 11,183.40 | 32.00 | 0.00 |
61,838.11 | 61,838.11 | 185,514.30 | 16,130.55 | 34.00 | 0.00 |
185,514.31 | 185,514.31 | En adelante | 58,180.35 | 35.00 | 0.00 |
5.- Tablas ISR 2023 pagos mensuales
Tarifa del Impuesto Sobre la Renta | |||
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 746.04 | 0.00 | 1.92 |
746.05 | 6,332.05 | 14.32 | 6.40 |
6,332.06 | 11,128.01 | 371.83 | 10.88 |
11,128.02 | 12,935.82 | 893.63 | 16.00 |
12,935.83 | 15,487.71 | 1,182.88 | 17.92 |
15,487.72 | 31,236.49 | 1,640.18 | 21.36 |
31,236.50 | 49,233.00 | 5,004.12 | 23.52 |
49,233.01 | 93,993.90 | 9,236.89 | 30.00 |
93,993.91 | 125,325.20 | 22,665.17 | 32.00 |
125,325.21 | 375,975.61 | 32,691.18 | 34.00 |
375,975.62 | En adelante | 117,912.32 | 35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.
Monto de ingresos que sirven de base para calcular el impuesto | ||
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 de las retenciones mensuales.
LĂmite inferior 1 | LĂmite inferior 2 | LĂmite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del lĂmite inferior 1 | Subsidio para el empleo mensual |
$ | $ | $ | $ | % | $ |
0.01 | 0.01 | 746.04 | 0.00 | 1.92 | 407.02 |
746.05 | 746.05 | 1,768.96 | 14.32 | 6.40 | 407.02 |
746.05 | 1,768.97 | 2,653.38 | 14.32 | 6.40 | 406.83 |
746.05 | 2,653.39 | 3,472.84 | 14.32 | 6.40 | 406.62 |
746.05 | 3,472.85 | 3,537.87 | 14.32 | 6.40 | 392.77 |
746.05 | 3,537.88 | 4,446.15 | 14.32 | 6.40 | 382.46 |
746.05 | 4,446.16 | 4,717.18 | 14.32 | 6.40 | 354.23 |
746.05 | 4,717.19 | 5,335.42 | 14.32 | 6.40 | 324.87 |
746.05 | 5,335.43 | 6,224.67 | 14.32 | 6.40 | 294.63 |
746.05 | 6,224.68 | 6,332.05 | 14.32 | 6.40 | 253.54 |
6,332.06 | 6,332.06 | 7,113.90 | 371.83 | 10.88 | 253.54 |
6,332.06 | 7,113.91 | 7,382.33 | 371.83 | 10.88 | 217.61 |
6,332.06 | 7,382.34 | 11,128.01 | 371.83 | 10.88 | 0.00 |
11,128.02 | 11,128.02 | 12,935.82 | 893.63 | 16.00 | 0.00 |
12,935.83 | 12,935.83 | 15,487.71 | 1,182.88 | 17.92 | 0.00 |
15,487.72 | 15,487.72 | 31,236.49 | 1,640.18 | 21.36 | 0.00 |
31,236.50 | 31,236.50 | 49,233.00 | 5,004.12 | 23.52 | 0.00 |
49,233.01 | 49,233.01 | 93,993.90 | 9,236.89 | 30.00 | 0.00 |
93,993.91 | 93,993.91 | 125,325.20 | 22,665.17 | 32.00 | 0.00 |
125,325.21 | 125,325.21 | 375,975.61 | 32,691.18 | 34.00 | 0.00 |
375,975.62 | 375,975.62 | En adelante | 117,912.32 | 35.00 | 0.00 |
Â
Conoce todas las Tablas de ISR de 2016 a 2021​
6.- Tablas ISR 2023: anual
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 2,238.12 | 0.00 | 1.92 |
8,952.50 | 75,984.55 | 171.88 | 6.40 |
75,984.56 | 133,536.07 | 4,461.94 | 10.88 |
133,536.08 | 155,229.80 | 10,723.55 | 16.00 |
155,229.81 | 185,852.57 | 14,194.54 | 17.92 |
185,852.58 | 374,837.88 | 19,682.13 | 21.36 |
374,837.89 | 590,795.99 | 60,049.40 | 23.52 |
590,796.00 | 1,127,926.84 | 110,842.74 | 30.00 |
1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00 |
1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00 |
4,511,707.38 | En adelante | 1,414,947.85 | 35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas fĂsicas con actividad empresarial:
1.- Tablas ISR 2023: enero
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 746.04 | 0.00 | 1.92 |
746.05 | 6,332.05 | 14.32 | 6.40 |
6,332.06 | 11,128.01 | 371.83 | 10.88 |
11,128.02 | 12,935.82 | 893.63 | 16.00 |
12,935.83 | 15,487.71 | 1,182.88 | 17.92 |
15,487.72 | 31,236.49 | 1,640.18 | 21.36 |
31,236.50 | 49,233.00 | 5,004.12 | 23.52 |
49,233.01 | 93,993.90 | 9,236.89 | 30.00 |
93,993.91 | 125,325.20 | 22,665.17 | 32.00 |
125,325.21 | 375,975.61 | 32,691.18 | 34.00 |
375,975.62 | En adelante | 117,912.32 | 35.00 |
2.- Tablas ISR 2023: febrero
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 1,492.08 | 0.00 | 1.92 |
1,492.09 | 12,664.10 | 28.64 | 6.40 |
12,664.11 | 22,256.02 | 743.66 | 10.88 |
22,256.03 | 25,871.64 | 1,787.26 | 16.00 |
25,871.65 | 30,975.42 | 2,365.76 | 17.92 |
30,975.43 | 62,472.98 | 3,280.36 | 21.36 |
62,472.99 | 98,466.00 | 10,008.24 | 23.52 |
98,466.01 | 187,987.80 | 18,473.78 | 30.00 |
187,987.81 | 250,650.40 | 45,330.34 | 32.00 |
250,650.41 | 751,951.22 | 65,382.36 | 34.00 |
751,951.23 | En adelante | 235,824.64 | 35.00 |
3.- Tablas ISR 2023: marzo
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 2,238.12 | 0.00 | 1.92 |
2,238.13 | 18,996.15 | 42.96 | 6.40 |
18,996.16 | 33,384.03 | 1,115.49 | 10.88 |
33,384.04 | 38,807.46 | 2,680.89 | 16.00 |
38,807.47 | 46,463.13 | 3,548.64 | 17.92 |
46,463.14 | 93,709.47 | 4,920.54 | 21.36 |
93,709.48 | 147,699.00 | 15,012.36 | 23.52 |
147,699.01 | 281,981.70 | 27,710.67 | 30.00 |
281,981.71 | 375,975.60 | 67,995.51 | 32.00 |
375,975.61 | 1,127,926.83 | 98,073.54 | 34.00 |
1,127,926.84 | En adelante | 353,736.96 | 35.00 |
4.- Tablas ISR 2023: abril
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 2,984.16 | 0.00 | 1.92 |
2,984.17 | 25,328.20 | 57.28 | 6.40 |
25,328.21 | 44,512.04 | 1,487.32 | 10.88 |
44,512.05 | 51,743.28 | 3,574.52 | 16.00 |
51,743.29 | 61,950.84 | 4,731.52 | 17.92 |
61,950.85 | 124,945.96 | 6,560.72 | 21.36 |
124,945.97 | 196,932.00 | 20,016.48 | 23.52 |
196,932.01 | 375,975.60 | 36,947.56 | 30.00 |
375,975.61 | 501,300.80 | 90,660.68 | 32.00 |
501,300.81 | 1,503,902.44 | 130,764.72 | 34.00 |
1,503,902.45 | En adelante | 471,649.28 | 35.00 |
5.- Tablas ISR 2023: mayo
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 3,730.20 | 0.00 | 1.92 |
3,730.21 | 31,660.25 | 71.60 | 6.40 |
31,660.26 | 55,640.05 | 1,859.15 | 10.88 |
55,640.06 | 64,679.10 | 4,468.15 | 16.00 |
64,679.11 | 77,438.55 | 5,914.40 | 17.92 |
77,438.56 | 156,182.45 | 8,200.90 | 21.36 |
156,182.46 | 246,165.00 | 25,020.60 | 23.52 |
246,165.01 | 469,969.50 | 46,184.45 | 30.00 |
469,969.51 | 626,626.00 | 113,325.85 | 32.00 |
626,626.01 | 1,879,878.05 | 163,455.90 | 34.00 |
1,879,878.06 | En adelante | 589,561.60 | 35.00 |
6.- Tablas ISR 2023: junio
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 4,476.24 | 0.00 | 1.92 |
4,476.25 | 37,992.30 | 85.92 | 6.40 |
37,992.31 | 66,768.06 | 2,230.98 | 10.88 |
66,768.07 | 77,614.92 | 5,361.78 | 16.00 |
77,614.93 | 92,926.26 | 7,097.28 | 17.92 |
92,926.27 | 187,418.94 | 9,841.08 | 21.36 |
187,418.95 | 295,398.00 | 30,024.72 | 23.52 |
295,398.01 | 563,963.40 | 55,421.34 | 30.00 |
563,963.41 | 751,951.20 | 135,991.02 | 32.00 |
751,951.21 | 2,255,853.66 | 196,147.08 | 34.00 |
2,255,853.67 | En adelante | 196,147.08 | 35.00 |
7.- Tabla ISR 2023 julio
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 5,222.28 | 0.00 | 1.92 |
5,222.29 | 44,324.35 | 100.24 | 6.40 |
44,324.36 | 77,896.07 | 2,602.81 | 10.88 |
77,896.08 | 90,550.74 | 6,255.41 | 16.00 |
90,550.75 | 108,413.97 | 8,280.16 | 17.92 |
108,413.98 | 218,655.43 | 11,481.26 | 21.36 |
218,655.44 | 344,631.00 | 35,028.84 | 23.52 |
344,631.01 | 657,957.30 | 64,658.23 | 30.00 |
657,957.31 | 877,276.40 | 158,656.19 | 32.00 |
877,276.41 | 2,631,829.27 | 228,838.26 | 34.00 |
2,631,829.28 | En adelante | 825,386.24 | 35.00 |
8.- Tablas ISR 2023: agosto
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 5,968.32 | 0.00 | 1.92 |
5,968.33 | 50,656.40 | 114.56 | 6.40 |
50,656.41 | 89,024.08 | 2,974.64 | 10.88 |
89,024.09 | 103,486.56 | 7,149.04 | 16.00 |
103,486.57 | 123,901.68 | 9,463.04 | 17.92 |
123,901.69 | 249,891.92 | 13,121.44 | 21.36 |
249,891.93 | 393,864.00 | 40,032.96 | 23.52 |
393,864.01 | 751,951.20 | 73,895.12 | 30.00 |
751,951.21 | 1,002,601.60 | 181,321.36 | 32.00 |
1,002,601.61 | 3,007,804.88 | 261,529.44 | 34.00 |
3,007,804.89 | En adelante | 943,298.56 | 35.00 |
9.- Tablas ISR 2023: septiembre
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 6,714.36 | 0.00 | 1.92 |
6,714.37 | 56,988.45 | 128.88 | 6.40 |
56,988.46 | 100,152.09 | 3,346.47 | 10.88 |
100,152.10 | 116,422.38 | 8,042.67 | 16.00 |
116,422.39 | 139,389.39 | 10,645.92 | 17.92 |
139,389.40 | 281,128.41 | 14,761.62 | 21.36 |
281,128.42 | 443,097.00 | 45,037.08 | 23.52 |
443,097.01 | 845,945.10 | 83,132.01 | 30.00 |
845,945.11 | 1,127,926.80 | 203,986.53 | 32.00 |
1,127,926.81 | 3,383,780.49 | 294,220.62 | 34.00 |
3,383,780.50 | En adelante | 1,061,210.88 | 35.00 |
10.- Tablas ISR 2023: octubre
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 7,460.40 | 0.00 | 1.92 |
7,460.41 | 63,320.50 | 143.20 | 6.40 |
63,320.51 | 111,280.10 | 3,718.30 | 10.88 |
111,280.11 | 129,358.20 | 8,936.30 | 16.00 |
129,358.21 | 154,877.10 | 11,828.80 | 17.92 |
154,877.11 | 312,364.90 | 16,401.80 | 21.36 |
312,364.91 | 492,330.00 | 50,041.20 | 23.52 |
492,330.01 | 939,939.00 | 92,368.90 | 30.00 |
939,939.01 | 1,253,252.00 | 226,651.70 | 32.00 |
1,253,252.01 | 3,759,756.10 | 326,911.80 | 34.00 |
3,759,756.11 | En adelante | 1,179,123.20 | 35.00 |
11.- Tablas ISR 2023: noviembre
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 8,206.44 | 0.00 | 1.92 |
8,206.45 | 69,652.55 | 157.52 | 6.40 |
69,652.56 | 122,408.11 | 4,090.13 | 10.88 |
122,408.12 | 142,294.02 | 9,829.93 | 16.00 |
142,294.03 | 170,364.81 | 13,011.68 | 17.92 |
170,364.82 | 343,601.39 | 18,041.98 | 21.36 |
343,601.40 | 541,563.00 | 55,045.32 | 23.52 |
541,563.01 | 1,033,932.90 | 101,605.79 | 30.00 |
1,033,932.91 | 1,378,577.20 | 249,316.87 | 32.00 |
1,378,577.21 | 4,135,731.71 | 359,602.98 | 34.00 |
4,135,731.72 | En adelante | 1,297,035.52 | 35.00 |
12.- Tablas ISR 2023: diciembre
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 8,952.49 | 0.00 | 1.92 |
8,952.50 | 75,984.55 | 171.88 | 6.40 |
75,984.56 | 133,536.07 | 4,461.94 | 10.88 |
133,536.08 | 155,229.80 | 10,723.55 | 16.00 |
155,229.81 | 185,852.57 | 14,194.54 | 17.92 |
185,852.58 | 374,837.88 | 19,682.13 | 21.36 |
374,837.89 | 590,795.99 | 60,049.40 | 23.52 |
590,796.00 | 1,127,926.84 | 110,842.74 | 30.00 |
1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00 |
1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00 |
4,511,707.38 | En adelante | 1,414,947.85 | 35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 1,492.08 | 0.00 | 1.92 |
1,492.09 | 12,664.10 | 28.64 | 6.40 |
12,664.11 | 22,256.02 | 743.66 | 10.88 |
22,256.03 | 25,871.64 | 1,787.26 | 16.00 |
25,871.65 | 30,975.42 | 2,365.76 | 17.92 |
30,975.43 | 62,472.98 | 3,280.36 | 21.36 |
62,472.99 | 98,466.00 | 10,008.24 | 23.52 |
98,466.01 | 187,987.80 | 18,473.78 | 30.00 |
187,987.81 | 250,650.40 | 45,330.34 | 32.00 |
250,650.41 | 751,951.22 | 65,382.36 | 34.00 |
751,951.23 | En adelante | 235,824.64 | 35.00 |
2.- Marzo-abril 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 2,984.16 | 0.00 | 1.92 |
2,984.17 | 25,328.20 | 57.28 | 6.40 |
25,328.21 | 44,512.04 | 1,487.32 | 10.88 |
44,512.05 | 51,743.28 | 3,574.52 | 16.00 |
51,743.29 | 61,950.84 | 4,731.52 | 17.92 |
61,950.85 | 124,945.96 | 6,560.72 | 21.36 |
124,945.97 | 196,932.00 | 20,016.48 | 23.52 |
196,932.01 | 375,975.60 | 36,947.56 | 30.00 |
375,975.61 | 501,300.80 | 90,660.68 | 32.00 |
501,300.81 | 1,503,902.44 | 130,764.72 | 34.00 |
1,503,902.45 | En adelante | 471,649.28 | 35.00 |
3.- Mayo-junio 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 4,476.24 | 0.00 | 1.92 |
4,476.25 | 37,992.30 | 85.92 | 6.40 |
37,992.31 | 66,768.06 | 2,230.98 | 10.88 |
66,768.07 | 77,614.92 | 5,361.78 | 16.00 |
77,614.93 | 92,926.26 | 7,097.28 | 17.92 |
92,926.27 | 187,418.94 | 9,841.08 | 21.36 |
187,418.95 | 295,398.00 | 30,024.72 | 23.52 |
295,398.01 | 563,963.40 | 55,421.34 | 30.00 |
563,963.41 | 751,951.20 | 135,991.02 | 32.00 |
751,951.21 | 2,255,853.66 | 196,147.08 | 34.00 |
2,255,853.67 | En adelante | 707,473.92 | 35.00 |
4.- Julio-agosto 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 5,968.32 | 0.00 | 1.92 |
5,968.33 | 50,656.40 | 114.56 | 6.40 |
50,656.41 | 89,024.08 | 2,974.64 | 10.88 |
89,024.09 | 103,486.56 | 7,149.04 | 16.00 |
103,486.57 | 123,901.68 | 9,463.04 | 17.92 |
123,901.69 | 249,891.92 | 13,121.44 | 21.36 |
249,891.93 | 393,864.00 | 40,032.96 | 23.52 |
393,864.01 | 751,951.20 | 73,895.12 | 30.00 |
751,951.21 | 1,002,601.60 | 181,321.36 | 32.00 |
1,002,601.61 | 3,007,804.88 | 261,529.44 | 34.00 |
3,007,804.89 | En adelante | 943,298.56 | 35.00 |
5.- Septiembre-octubre 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 7,460.40 | 0.00 | 1.92 |
7,460.41 | 63,320.50 | 143.20 | 6.40 |
63,320.51 | 111,280.10 | 3,718.30 | 10.88 |
111,280.11 | 129,358.20 | 8,936.30 | 16.00 |
129,358.21 | 154,877.10 | 11,828.80 | 17.92 |
154,877.11 | 312,364.90 | 16,401.80 | 21.36 |
312,364.91 | 492,330.00 | 50,041.20 | 23.52 |
492,330.01 | 939,939.00 | 92,368.90 | 30.00 |
939,939.01 | 1,253,252.00 | 226,651.70 | 32.00 |
1,253,252.01 | 3,759,756.10 | 326,911.80 | 34.00 |
3,759,756.11 | En adelante | 1,179,123.20 | 35.00 |
6.- Noviembre-diciembre 2023
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 8,952.49 | 0.00 | 1.92 |
8,952.50 | 75,984.55 | 171.88 | 6.40 |
75,984.56 | 133,536.07 | 4,461.94 | 10.88 |
133,536.08 | 155,229.80 | 10,723.55 | 16.00 |
155,229.81 | 185,852.57 | 14,194.54 | 17.92 |
185,852.58 | 374,837.88 | 19,682.13 | 21.36 |
374,837.89 | 590,795.99 | 60,049.40 | 23.52 |
590,796.00 | 1,127,926.84 | 110,842.74 | 30.00 |
1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00 |
1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00 |
4,511,707.38 | En adelante | 1,414,947.85 | 35.00 |
IV: Tarifa aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles
LĂmite inferior | LĂmite superior | Cuota fija | % Sobre excedente del lĂmite inferior |
0.01 | 8,952.49 | 0.00 | 1.92 |
8,952.50 | 75,984.55 | 171.88 | 6.40 |
75,984.56 | 133,536.07 | 4,461.94 | 10.88 |
133,536.08 | 155,229.80 | 10,723.55 | 16.00 |
155,229.81 | 185,852.57 | 14,194.54 | 17.92 |
185,852.58 | 374,837.88 | 19,682.13 | 21.36 |
374,837.89 | 590,795.99 | 60,049.40 | 23.52 |
590,796.00 | 1,127,926.84 | 110,842.74 | 30.00 |
1,127,926.85 | 1,503,902.46 | 271,981.99 | 32.00 |
1,503,902.47 | 4,511,707.37 | 392,294.17 | 34.00 |
4,511,707.38 | En adelante | 1,414,947.85 | 35.00 |
Como calcular el ISR 2023
Si tienes dudas o comentarios sobre cĂłmo se calcula puedes aprender a hacerlo paso a paso.
En el siguiente artĂculo encontrarás ejemplos de cĂłmo calcular el ISR con fĂłrmulas.
Conoce todas las Tablas de ISR de 2016 a 2022
Author
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Creo que las buenas ideas pueden transformar el mundo. Soy un apasionado de la comunicación, he trabajado en diversas áreas, desde el periodismo, la publicidad, diseño gráfico y ahora me enfoco en el marketing digital.