Las tablas ISR para 2023 presentan cambios respecto al año anterior.
1. Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de
la enajenación de inmuebles a que se refiere la regla 3.15.4. de la Resolución Miscelánea Fiscal
| 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% |
2. 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 Decenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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% |
Subsidio Decenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo decenal en $ |
| 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.
| 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 decenal |
| 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% | 83.40 |
| 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 |
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 |
3. 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% |
4. 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% |
5. 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% |
6. 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% |