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Tarifa

2014
10,069.54
Impuesto ART. 96 LISR
LIMITE
INFERIOR

LIMITE
SUPERIOR

20,139.08
TASA PARA
APLIC. S/
EL EXCED.

CUOTA
FIJA

CONCEPTO

0.01
496.08

496.07
4,210.41

0.00
9.52

0.0192
0.0640

4,210.42

7,399.42

247.23

0.1088

(=) Base Gravable

7,399.43

8,601.50

594.24

0.1600

(-) Limite inferior

8,601.51

10,298.35

786.55

0.1792

(=) Excedente

10,298.36

20,770.29

1,090.61

0.2136

(x) % s/exc.

20,770.30

32,736.83

3,327.42

0.2352

(=) Impto. Marginal

32,736.84

62,500.00

6,141.95

0.3000

(+) Cuota fija

62,500.01
83,333.34

83,333.33
250,000.00

15,070.90
21,737.57

0.3200
0.3400

(=) Impto. Resultante

250,000.01

99,999,999.00

78,404.23

0.3500

(=) Impuesto a Cargo

Total de Ingresos Mensual

Credito al salario
ISR Saldo a (Favor) a Cargo (Mensual)
ISR Saldo a (Favor) a Cargo (Quincenal)

7,692.21

******Subsidio par el Empleo
Monto de ingreso que sirve de base para calcular el
impuesto

Cred. al
Para ingresos de: Hasta Ingresos de: Salario

0.01

1,768.96

407.02

1,768.97

1,978.70

406.83

1,978.71

2,653.38

359.84

2,653.39

3,472.84

343.60

3,472.85

3,537.87

310.29

3,537.88

4,446.15

298.44

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

99,999,999.00

-

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Tarifa

  • 1. Tarifa 2014 10,069.54 Impuesto ART. 96 LISR LIMITE INFERIOR LIMITE SUPERIOR 20,139.08 TASA PARA APLIC. S/ EL EXCED. CUOTA FIJA CONCEPTO 0.01 496.08 496.07 4,210.41 0.00 9.52 0.0192 0.0640 4,210.42 7,399.42 247.23 0.1088 (=) Base Gravable 7,399.43 8,601.50 594.24 0.1600 (-) Limite inferior 8,601.51 10,298.35 786.55 0.1792 (=) Excedente 10,298.36 20,770.29 1,090.61 0.2136 (x) % s/exc. 20,770.30 32,736.83 3,327.42 0.2352 (=) Impto. Marginal 32,736.84 62,500.00 6,141.95 0.3000 (+) Cuota fija 62,500.01 83,333.34 83,333.33 250,000.00 15,070.90 21,737.57 0.3200 0.3400 (=) Impto. Resultante 250,000.01 99,999,999.00 78,404.23 0.3500 (=) Impuesto a Cargo Total de Ingresos Mensual Credito al salario ISR Saldo a (Favor) a Cargo (Mensual) ISR Saldo a (Favor) a Cargo (Quincenal) 7,692.21 ******Subsidio par el Empleo Monto de ingreso que sirve de base para calcular el impuesto Cred. al Para ingresos de: Hasta Ingresos de: Salario 0.01 1,768.96 407.02 1,768.97 1,978.70 406.83 1,978.71 2,653.38 359.84 2,653.39 3,472.84 343.60 3,472.85 3,537.87 310.29 3,537.88 4,446.15 298.44 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 99,999,999.00 -