Tablas ISR 2023: Encuentra aquí las tablas actualizadas
¿Sabes qué es el ISR y cómo se calcula? El ISR es el Impuesto Sobre la Renta que se aplica a los ingresos de las personas físicas y morales en México. Este impuesto se determina según una tarifa que depende del nivel de ingresos y del tipo de actividad que se realice.
Para el año 2023, las tarifas del ISR se actualizaron debido a la inflación acumulada desde la última actualización. Así mismo, se actualizaron las tablas del subsidio para el empleo, que es un apoyo que se otorga a los trabajadores con ingresos bajos o medios para reducir su carga tributaria. El subsidio para el empleo se aplica según el periodo de pago (diario, semanal, quincenal o mensual) y el monto del ingreso.
En general, con las actualizaciones a las tablas y tarifas de ISR 2023, las personas físicas pagarán menos impuesto por sus ingresos.
A continuación mostramos las tablas y tarifas de ISR más utilizadas.
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023.
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Cuota fija en $ |
|---|---|---|---|
| 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% |
Retenciones periódicas de ISR
Retención Diaria
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 | 1,027.52 | 53.95 | 21.36% |
| 1,027.53 | 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% |
Subsidio Diario
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
|---|---|---|
| 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 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 |
Retención Semanal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Subsidio Semanal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
|---|---|---|
| 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 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones semanales de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 |
Retención Quincenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Subsidio Quincenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo quincenal en $ |
|---|---|---|
| 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 |
Tabla que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 |
Retención Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Subsidio Mensual
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo mensual en $ |
|---|---|---|
| 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 que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 |
Tarifas mensuales de pagos provisionales de ISR para Personas Físicas con Actividad Empresarial:
Enero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Marzo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Mayo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Julio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Septiembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Noviembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes.
Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Trimestral
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Tarifas semestrales para personas morales con actividades agrícolas y ganaderas.
Primer Semestre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Segundo Semestre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Régimen de Incorporación Fiscal RIF
Tarifas bimestrales Pagos Definitivos RIF
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Tarifas bimestrales Pagos Provisionales RIF
Enero – Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Marzo-Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Mayo-Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Julio-Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Septiembre-Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Noviembre-Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Anual 2023
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Régimen Simplificado de Confianza (RESICO) Personas Físicas.
Tabla Mensual
| Ingresos Mensuales hasta | Tasa aplicable |
|---|---|
| 25,000.00 | 1.00% |
| 50,000.00 | 1.10% |
| 83,888.33 | 1.50% |
| 208,333.33 | 2.00% |
| 291,666.66 | 2.50% |
Tabla Anual
| Ingresos Anuales hasta | Tasa aplicable |
|---|---|
| 300,000.00 | 1.00% |
| 600,000.00 | 1.10% |
| 1,000,000.00 | 1.50% |
| 2,500,000.00 | 2.00% |
| 3,500,000.00 | 2.50% |
Descarga las Tablas
Tablas ISR 2023 México (DOF) Descargar PDF Gratis
Si quieres conocer todas las tablas ISR 2023 y los subsidios aplicables para saber cuánto ISR pagarás durante 2023, puedes consultar la Resolución Miscelánea Fiscal para 2023 publicada en el Diario Oficial de la Federación. Recuerda que el pago del ISR es una obligación fiscal que de acuerdo con las leyes correspondientes, contribuye al desarrollo del país.
