Todas las Tablas de ISR 2023

Contenido

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 ser√°n vigentes durante todo el 2023.

De acuerdo a la Ley de ISR las tarifas deben modificarse cada a√Īo de acuerdo al aumento de la inflaci√≥n. Sin embargo, en el √ļltimo periodo la inflaci√≥n 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.

Tambi√©n podr√°s tener acceso a las tablas de a√Īos anteriores y a nuestra Calculadora de ISR.

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2023: retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.0124.540.001.92
24.54208.290.476.40
208.30366.0512.2310.88
366.06425.5229.4016.00
425.53509.4638.9117.92
509.471027.5253.9521.36
1027.531,619.51164.6123.52
1,619.523,091.90303.8530.00
3,091.914,122.54745.5632.00
4,122.5512,367.621,075.3734.00
12,367.63En adelante3,878.6935.00

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 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 de retenciones diarias de ISR.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo diario
$$$$%$
0.010.0124.540.001.9213.39
24.5524.5558.190.476.4013.39
24.5558.2087.280.476.4013.38
24.5587.29114.240.476.4013.38
24.55114.25116.380.476.4012.92
24.55116.39146.250.476.4012.58
24.55146.26155.170.476.4011.65
24.55155.18175.510.476.4010.69
24.55175.52204.760.476.409.69
24.55204.77208.290.4710.888.34
208.30208.30234.0112.2310.888.34
208.30234.02242.8412.2310.887.16
208.30242.85366.0512.2310.880.00
366.06366.06425.5229.4016.000.00
425.53425.53509.4638.9117.920.00
509.47509.471,027.5253.9521.360.00
1,027.531,027.531,619.51164.6123.520.00
1,619.521,619.523,091.90303.8530.000.00
3,091.913,091.914,122.54745.5632.000.00
4,122.554,122.5512,367.621,075.3734.000.00
12,367.6312,367.63En adelante3,878.6935.000.00

2.- Tablas ISR 2023: retenciones semanales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01171.780.001.92
171.791,458.033.296.40
1,458.042,562.3585.6110.88
2,562.362,978.64205.8016.00
2,978.653,566.22272.3717.92
3,566.237,192.64377.6521.36
7,192.6511,336.571,152.2723.52
11,336.5821,643.302,126.9530.00
21,643.3128,857.785,218.9232.00
28,857.7986,573.347,527.5934.00
86,573.35En adelante27,150.8335.00

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 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, trat√°ndose de pagos semanales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para  aplicarse sobre el excedente del límit inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01171.780.001.9293.73
171.79171.79407.333.296.4093.73
171.79407.34610.963.296.4093.66
171.79610.97799.683.296.4093.66
171.79799.69814.663.296.4090.44
171.79814.671,023.753.296.4088.06
171.791,023.761,086.193.296.4081.55
171.791,086.201,228.573.296.4074.83
171.791,228.581,433.323.296.4067.83
171.791,433.331,458.033.2910.8867.83
1,458.041,458.041,638.0785.6110.8858.38
1,458.041,638.081,699.8885.6110.8850.12
1,458.041,699.892,562.3585.6110.880.00
2,562.362,562.362,978.64205.8016.000.00
2,978.652,978.653,566.22272.3717.920.00
3,566.233,566.237,192.64377.6521.360.00
7,192.657,192.6511,336.571,152.2723.520.00
11,336.5811,336.5821,643.302,126.9530.000.00
21,643.3121,643.3128,857.785,218.9232.000.00
28,857.7928,857.7986,573.347,527.5934.000.00
86,573.3586,573.35en adelante27,150.8335.000.00

 

3.- Tablas ISR 2023: retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01245.400.001.92
245.412,082.904.706.40
2,082.913,660.50122.3010.88
3,660.514,255.20294.0016.00
4,255.215,094.60389.1017.92
5,094.6110,275.20539.5021.36
10,275.2116,195.101,646.1023.52
16,195.1130,919.003,038.5030.00
30,919.0141,225.407,455.6032.00
41,225.41123,676.2010,753.7034.00
123,676.21En adelante38,786.9035.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
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 de pagos decenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01245.400.001.92133.90
245.41245.41581.904.706.40133.90
245.41581.91872.804.706.40133.80
245.41872.811,142.404.706.40133.80
245.411,142.411,163.804.706.40129.20
245.411,163.811,462.504.706.40125.80
245.411,462.511,551.704.706.40116.50
245.411,551.711,755.104.706.40106.90
245.411,755.112,047.604.706.4096.90
245.412,047.612,082.904.7010.8896.90
2,082.912,082.912,340.10122.3010.8883.40
2,082.912,340.112,428.40122.3010.8871.60
2,082.912,428.413,660.50122.3010.880.00
3,660.513,660.514,255.20294.0016.000.00
4,255.214,255.215,094.60389.1017.920.00
5,094.615,094.6110,275.20539.5021.360.00
10,275.2110,275.2116,195.101,646.1023.520.00
16,195.1116,195.1130,919.003,038.5030.000.00
30,919.0130,919.0141,225.407,455.6032.000.00
41,225.4141,225.41123,676.2010,753.7034.000.00
123,676.21123,676.21en adelante38,786.9035.000.00

4.- Tablas ISR 2023: pagos quincenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01368.100.001.92
368.113,124.357.056.40
3,124.365,490.75183.4510.88
5,490.766,382.80441.0016.00
6,382.817,641.90583.6517.92
7,641.9115,412.80809.2521.36
15,412.8124,292.652,469.1523.52
24,292.6646,378.504,557.7530.00
46,378.5161,838.1011,183.4032.00
61,838.11185,514.3016,130.5534.00
185,514.31En adelante58,180.3535.00

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 deHasta Ingresos deCantidad de subsidio para el empleo quincenal
$$$
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo quincenal
$$$$%$
0.010.01368.100.001.92200.85
318.01368.11872.857.056.40200.85
368.11872.861,309.207.056.40200.70
368.111,309.211,713.607.056.40200.70
368.111,713.611,745.707.056.40193.80
368.111,745.712,193.757.056.40188.70
368.112,193.762,327.557.056.40174.75
368.112,327.562,632.657.056.40160.35
368.112,632.663,071.407.056.40145.35
368.113,071.413,124.357.056.40125.10
3,124.363,124.363,510.15183.4510.88125.10
3,124.363,510.163,642.60183.4510.88107.40
3,124.363,642.615,490.75183.4510.880.00
5,490.765,490.766,382.80441.0016.000.00
6,382.816,382.817,641.90583.6517.920.00
7,641.917,641.9115,412.80809.2521.360.00
15,412.8115,412.8124,292.652,469.1523.520.00
24,292.6624,292.6646,378.504,557.7530.000.00
46,378.5146,378.5161,838.1011,183.4032.000.00
61,838.1161,838.11185,514.3016,130.5534.000.00
185,514.31185,514.31En adelante58,180.3535.000.00

5.- Tablas ISR 2023 pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

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 deHasta Ingresos deCantidad de subsidio para el empleo mensual
$$$
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo mensual
$$$$%$
0.010.01746.040.001.92407.02
746.05746.051,768.9614.326.40407.02
746.051,768.972,653.3814.326.40406.83
746.052,653.393,472.8414.326.40406.62
746.053,472.853,537.8714.326.40392.77
746.053,537.884,446.1514.326.40382.46
746.054,446.164,717.1814.326.40354.23
746.054,717.195,335.4214.326.40324.87
746.055,335.436,224.6714.326.40294.63
746.056,224.686,332.0514.326.40253.54
6,332.066,332.067,113.90371.8310.88253.54
6,332.067,113.917,382.33371.8310.88217.61
6,332.067,382.3411,128.01371.8310.880.00
11,128.0211,128.0212,935.82893.6316.000.00
12,935.8312,935.8315,487.711,182.8817.920.00
15,487.7215,487.7231,236.491,640.1821.360.00
31,236.5031,236.5049,233.005,004.1223.520.00
49,233.0149,233.0193,993.909,236.8930.000.00
93,993.9193,993.91125,325.2022,665.1732.000.00
125,325.21125,325.21375,975.6132,691.1834.000.00
375,975.62375,975.62En adelante117,912.3235.000.00

 

6.- Tablas ISR 2023: anual

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,238.120.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:

1.- Tablas ISR 2023: enero

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

2.- Tablas ISR 2023: febrero

 

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.011,492.080.001.92
1,492.0912,664.1028.646.40
12,664.1122,256.02743.6610.88
22,256.0325,871.641,787.2616.00
25,871.6530,975.422,365.7617.92
30,975.4362,472.983,280.3621.36
62,472.9998,466.0010,008.2423.52
98,466.01187,987.8018,473.7830.00
187,987.81250,650.4045,330.3432.00
250,650.41751,951.2265,382.3634.00
751,951.23En adelante235,824.6435.00

3.- Tablas ISR 2023: marzo

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,238.120.001.92
2,238.1318,996.1542.966.40
18,996.1633,384.031,115.4910.88
33,384.0438,807.462,680.8916.00
38,807.4746,463.133,548.6417.92
46,463.1493,709.474,920.5421.36
93,709.48147,699.0015,012.3623.52
147,699.01281,981.7027,710.6730.00
281,981.71375,975.6067,995.5132.00
375,975.611,127,926.8398,073.5434.00
1,127,926.84En adelante353,736.9635.00

4.- Tablas ISR 2023: abril

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,984.160.001.92
2,984.1725,328.2057.286.40
25,328.2144,512.041,487.3210.88
44,512.0551,743.283,574.5216.00
51,743.2961,950.844,731.5217.92
61,950.85124,945.966,560.7221.36
124,945.97196,932.0020,016.4823.52
196,932.01375,975.6036,947.5630.00
375,975.61501,300.8090,660.6832.00
501,300.811,503,902.44130,764.7234.00
1,503,902.45En adelante471,649.2835.00

5.- Tablas ISR 2023: mayo

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.013,730.200.001.92
3,730.2131,660.2571.606.40
31,660.2655,640.051,859.1510.88
55,640.0664,679.104,468.1516.00
64,679.1177,438.555,914.4017.92
77,438.56156,182.458,200.9021.36
156,182.46246,165.0025,020.6023.52
246,165.01469,969.5046,184.4530.00
469,969.51626,626.00113,325.8532.00
626,626.011,879,878.05163,455.9034.00
1,879,878.06En adelante589,561.6035.00

6.- Tablas ISR 2023: junio

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.014,476.240.001.92
4,476.2537,992.3085.926.40
37,992.3166,768.062,230.9810.88
66,768.0777,614.925,361.7816.00
77,614.9392,926.267,097.2817.92
92,926.27187,418.949,841.0821.36
187,418.95295,398.0030,024.7223.52
295,398.01563,963.4055,421.3430.00
563,963.41751,951.20135,991.0232.00
751,951.212,255,853.66196,147.0834.00
2,255,853.67En adelante196,147.0835.00

7.- Tabla ISR 2023 julio

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,222.280.001.92
5,222.2944,324.35100.246.40
44,324.3677,896.072,602.8110.88
77,896.0890,550.746,255.4116.00
90,550.75108,413.978,280.1617.92
108,413.98218,655.4311,481.2621.36
218,655.44344,631.0035,028.8423.52
344,631.01657,957.3064,658.2330.00
657,957.31877,276.40158,656.1932.00
877,276.412,631,829.27228,838.2634.00
2,631,829.28En adelante825,386.2435.00

8.- Tablas ISR 2023: agosto

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,968.320.001.92
5,968.3350,656.40114.566.40
50,656.4189,024.082,974.6410.88
89,024.09103,486.567,149.0416.00
103,486.57123,901.689,463.0417.92
123,901.69249,891.9213,121.4421.36
249,891.93393,864.0040,032.9623.52
393,864.01751,951.2073,895.1230.00
751,951.211,002,601.60181,321.3632.00
1,002,601.613,007,804.88261,529.4434.00
3,007,804.89En adelante943,298.5635.00

9.- Tablas ISR 2023: septiembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.016,714.360.001.92
6,714.3756,988.45128.886.40
56,988.46100,152.093,346.4710.88
100,152.10116,422.388,042.6716.00
116,422.39139,389.3910,645.9217.92
139,389.40281,128.4114,761.6221.36
281,128.42443,097.0045,037.0823.52
443,097.01845,945.1083,132.0130.00
845,945.111,127,926.80203,986.5332.00
1,127,926.813,383,780.49294,220.6234.00
3,383,780.50En adelante1,061,210.8835.00

10.- Tablas ISR 2023: octubre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,460.400.001.92
7,460.4163,320.50143.206.40
63,320.51111,280.103,718.3010.88
111,280.11129,358.208,936.3016.00
129,358.21154,877.1011,828.8017.92
154,877.11312,364.9016,401.8021.36
312,364.91492,330.0050,041.2023.52
492,330.01939,939.0092,368.9030.00
939,939.011,253,252.00226,651.7032.00
1,253,252.013,759,756.10326,911.8034.00
3,759,756.11En adelante1,179,123.2035.00

11.- Tablas ISR 2023: noviembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.018,206.440.001.92
8,206.4569,652.55157.526.40
69,652.56122,408.114,090.1310.88
122,408.12142,294.029,829.9316.00
142,294.03170,364.8113,011.6817.92
170,364.82343,601.3918,041.9821.36
343,601.40541,563.0055,045.3223.52
541,563.011,033,932.90101,605.7930.00
1,033,932.911,378,577.20249,316.8732.00
1,378,577.214,135,731.71359,602.9834.00
4,135,731.72En adelante1,297,035.5235.00

12.- Tablas ISR 2023: diciembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.018,952.490.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00

Tablas de ISR 2022

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.011,492.080.001.92
1,492.0912,664.1028.646.40
12,664.1122,256.02743.6610.88
22,256.0325,871.641,787.2616.00
25,871.6530,975.422,365.7617.92
30,975.4362,472.983,280.3621.36
62,472.9998,466.0010,008.2423.52
98,466.01187,987.8018,473.7830.00
187,987.81250,650.4045,330.3432.00
250,650.41751,951.2265,382.3634.00
751,951.23En adelante235,824.6435.00

2.- Marzo-abril 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,984.160.001.92
2,984.1725,328.2057.286.40
25,328.2144,512.041,487.3210.88
44,512.0551,743.283,574.5216.00
51,743.2961,950.844,731.5217.92
61,950.85124,945.966,560.7221.36
124,945.97196,932.0020,016.4823.52
196,932.01375,975.6036,947.5630.00
375,975.61501,300.8090,660.6832.00
501,300.811,503,902.44130,764.7234.00
1,503,902.45En adelante471,649.2835.00

3.- Mayo-junio 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.014,476.240.001.92
4,476.2537,992.3085.926.40
37,992.3166,768.062,230.9810.88
66,768.0777,614.925,361.7816.00
77,614.9392,926.267,097.2817.92
92,926.27187,418.949,841.0821.36
187,418.95295,398.0030,024.7223.52
295,398.01563,963.4055,421.3430.00
563,963.41751,951.20135,991.0232.00
751,951.212,255,853.66196,147.0834.00
2,255,853.67En adelante707,473.9235.00

4.- Julio-agosto 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,968.320.001.92
5,968.3350,656.40114.566.40
50,656.4189,024.082,974.6410.88
89,024.09103,486.567,149.0416.00
103,486.57123,901.689,463.0417.92
123,901.69249,891.9213,121.4421.36
249,891.93393,864.0040,032.9623.52
393,864.01751,951.2073,895.1230.00
751,951.211,002,601.60181,321.3632.00
1,002,601.613,007,804.88261,529.4434.00
3,007,804.89En adelante943,298.5635.00

5.- Septiembre-octubre 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,460.400.001.92
7,460.4163,320.50143.206.40
63,320.51111,280.103,718.3010.88
111,280.11129,358.208,936.3016.00
129,358.21154,877.1011,828.8017.92
154,877.11312,364.9016,401.8021.36
312,364.91492,330.0050,041.2023.52
492,330.01939,939.0092,368.9030.00
939,939.011,253,252.00226,651.7032.00
1,253,252.013,759,756.10326,911.8034.00
3,759,756.11En adelante1,179,123.2035.00

6.- Noviembre-diciembre 2023

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.018,952.490.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00

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

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.018,952.490.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.37392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00


Como calcular el ISR 2023

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 con fórmulas.

Conoce todas las Tablas de ISR de 2016 a 2022

Tablas de ISR 2016

Tablas de ISR 2017

Tablas de ISR 2018

Tablas de ISR 2019

Tablas de ISR 2020

Tablas de ISR 2021

Tablas de ISR 2022

Author

  • Jes√ļs Hern√°ndez

    Creo que las buenas ideas pueden transformar el mundo. Soy un apasionado de la comunicaci√≥n, he trabajado en diversas √°reas, desde el periodismo, la publicidad, dise√Īo gr√°fico y ahora me enfoco en el marketing digital.