Tablas de ISR 2016
En 2016 las tasas de las tablas para calcular el ISR de 2016 sufrieron un importante cambio debido al aumento de la inflación que se presentó el año anterior.
Si deseas calcular el ISR de forma rápida puedes utilizar nuestra Calculadora de ISR.
De acuerdo al artículo 152 de la Ley del Impuesto Sobre la Renta si el factor que resulte de dividir el Índice Nacional de Precios al Consumidor (INCP) mes anterior excede al 10% las tasa deben aumentar, por ello el cambio en las tablas de ISR de 2016.
Estas son todas las tablas de ISR de 2016:
Tarifa del Impuesto Sobre la Renta | |||
Límite inferior | Límite superior | Cuota fija | % Sobre excedente |
0.01 | 496.07 | 0.00 | 1.92 |
496.08 | 4,210.41 | 9.52 | 6.40 |
4,210.42 | 7,399.42 | 247.24 | 10.88 |
7,399.43 | 8,601.50 | 594.21 | 16.00 |
8,601.51 | 10,298.35 | 786.54 | 17.92 |
10,298.36 | 20,770.29 | 1,090.61 | 21.36 |
20,770.30 | 32,736.83 | 3,327.42 | 23.52 |
32,736.84 | 62,500.00 | 6,141.95 | 30.00 |
62,500.01 | 83,333.33 | 15,070.90 | 32.00 |
83,333.34 | 250,000.00 | 21,737.57 | 34.00 |
250,000.01 | En adelante | 78,404.23 | 35.00 |
Tabla de Subsidio al Empleo 2016 Mensual
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B
Para Ingresos de | Hasta Ingresos de | Subsidio | |
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 |
Tablas ISR 2016 Quincenales | ||
Para Ingresos de | Hasta Ingresos de | Subsidio |
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 |
Tabla de Subsidio al Empleo 2016 Quincenal
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B
Para Ingresos de | Hasta Ingresos de | Subsidio |
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 |
Conoce todas las Tablas de ISR de 2016 a 2020
Tablas ISR 2016 Decenal | |||
Límite inferior | Límite superior | Cuota fija | % Sobre excedente |
0.01 | 163.20 | 0.00 | 1.92 |
163.21 | 1,385.00 | 3.10 | 6.40 |
1,385.01 | 2,434.00 | 81.30 | 10.88 |
2,434.01 | 2,829.40 | 195.50 | 16.00 |
2,829.41 | 3,387.60 | 258.70 | 17.92 |
3,387.61 | 6,832.30 | 358.80 | 21.36 |
6,832.31 | 10,768.70 | 1,094.50 | 23.52 |
10,768.71 | 20,559.20 | 2,020.40 | 30.00 |
20,559.21 | 27,412.30 | 4,957.50 | 32.00 |
27,412.31 | 82,236.80 | 7,150.50 | 34.00 |
82,236.81 | En adelante | 25,790.90 | 35.00 |
Tabla de Subsidio al Empleo 2016 Decenal
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B
Para Ingresos de | Hasta Ingresos de | Subsidio |
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 |
Puedes usar nuestra herramienta para calculadora de ISR 2016
Tablas ISR 2016 Semanales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
$0,01 | $114,24 | $0,00 | 1,92% |
$114,25 | $969,50 | $2,17 | 6,40% |
$969,51 | $1.703,80 | $56,91 | 10,88% |
$1.703,81 | $1.980,58 | $136,85 | 16,00% |
$1.980,59 | $2.371,32 | $181,09 | 17,92% |
$2.371,33 | $4.782,61 | $251,16 | 21,36% |
$4.782,62 | $7.538,09 | $766,15 | 23,52% |
$7.538,10 | $14.391,44 | $1.414,28 | 30,00% |
$14.391,45 | $19.188,61 | $3.470,25 | 32,00% |
$19.188,62 | $57.565,76 | $5.005,35 | 34,00% |
$57.565,77 | En Adelante | $18.053,63 | 35,00% |
Tabla de Subsidio al Empleo 2016 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 2016 Diarias | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
$0,01 | $16,32 | $0,00 | 1,92% |
$16,33 | $138,50 | $0,31 | 6,40% |
$138,51 | $243,40 | $8,13 | 10,88% |
$243,41 | $282,94 | $19,55 | 16,00% |
$282,95 | $338,76 | $25,87 | 17,92% |
$338,77 | $683,23 | $35,88 | 21,36% |
$683,24 | $1.076,87 | $109,45 | 23,52% |
$1.076,88 | $2.055,92 | $202,04 | 30,00% |
$2.055,93 | $2.741,23 | $495,75 | 32,00% |
$2.741,24 | $8.223,68 | $715,05 | 34,00% |
$8.223,69 | En Adelante | $2.579,09 | 35,00% |
Tabla de Subsidio al Empleo 2016 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 2016 Anuales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
$0,01 | $5.952,84 | $0,00 | 1.92% |
$5.952,85 | $50.524,92 | $114,29 | 6.40% |
$50.524,93 | $88.793,04 | $2.966,91 | 10.88% |
$88.793,05 | $103.218,00 | $7.130,48 | 16.00% |
$103.218,01 | $123.580,20 | $9.438,47 | 17.92% |
$123.580,21 | $249.243,48 | $13.087,37 | 21.36% |
$249.243,49 | $392.841,96 | $39.929,05 | 23.52% |
$392.841,97 | $750.000,00 | $73.703,41 | 30.00% |
$750.000,01 | $1.000.000,00 | $180.850,82 | 32.00% |
$1.000.000,01 | $3.000.000,00 | $260.850,81 | 34.00% |
$3.000.000,01 | En adelante | $940,850,81 | 35.00% |
Tablas ISR 2016 Bimestrales | |||
Límite Inferior | Límite Superior | Cuota Fija | % sobre excedente de límite inferior |
$0,01 | $992,14 | $0,00 | 1,92% |
$992,15 | $8.420,82 | $19,04 | 6,40% |
$8.420,83 | $14.798,84 | $494,48 | 10,88% |
$14.798,85 | $17.203,00 | $1.188,42 | 16,00% |
$17.203,01 | $20.596,70 | $1.573,08 | 17,92% |
$20.596,71 | $41.540,58 | $2.181,22 | 21,36% |
$41.540,59 | $65.473,66 | $6.654,84 | 23,52% |
$65.473,67 | $125.000,00 | $12.283,90 | 30,00% |
$125.000,01 | $166.666,66 | $30.141,80 | 32,00% |
$166.666,67 | $500.000,00 | $43.475,14 | 34,00% |
$500.000,01 | En Adelante | $156.808,46 | 35,00% |
Conoce todas las Tablas de ISR de 2016 a 2020
