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Tarifas ISR

RSS Tipo de cambio USD
  • MX: 17.3688 MXN = 1 USD 2023-12-08 BM FIX 8 de diciembre de 2023
    Este tipo de cambio es determinado por el Banco de México los días hábiles bancarios con base en un promedio de las cotizaciones del mercado de cambios al mayoreo para operaciones liquidables el segundo día hábil bancario siguiente.
    Banco de México
RSS CETES a 28 dias
  • MX: 11.25 CETES28 2023-12-07 BM 5 de diciembre de 2023
    Títulos de crédito al portador denominados en moneda nacional a cargo del Gobierno Federal. El Decreto mediante el cual la Secretaría de Hacienda y Crédito Público fue autorizada a emitir CETES apareció publicado en el Diario Oficial de la Federación del 28 de noviembre de 1977, el cual fue abrogado por el Decreto publicado en […]
    Banco de México

Tarifa para el cálculo del impuesto correspondiente al ejercicio 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

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
509.471,027.5253.9521.36
1,027.531,619.51164.6123.52
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, tratándose de pagos semanales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
    aplicarse sobre elel empleo
    excedente del límitesemanal
    inferior 1 
$$$$%$
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 paraSubsidio para
    aplicarse sobre elel empleo
    excedente del límitesemanal
    inferior 1 
$$$$%$
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
245.412,047.612,082.904.7010.8883.40
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 empleoquincenal
$$$
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 paraSubsidio para
    aplicarse sobre elel empleo
    excedente del límitequincenal
    inferior 1 
$$$$%$
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 paraSubsidio para
    aplicarse sobre elel empleo
    excedente del límitemensual
    inferior 1 
$$$$%$
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 adelante707,473.9235.00

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

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023 – Primer bimestre

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 – 2do bimestre

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 – 3er Bimestre

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 – 4to Bimestre

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 – 5to Bimestre

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 – 6to Bimestre

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