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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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 $
Porcentajepara 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%
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This action will also remove this member from your connections and send a report to the site admin.
Please allow a few minutes for this process to complete.
