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TARIFA PARA CÁLCULO DEL ISR EN INGRESOS POR ARRENDAMIENTO 2026
TARIFA APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES MENSUALES
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
844.59 |
0.00 |
1.92 |
|
844.60 |
7,168.51 |
16.22 |
6.40 |
|
7,168.52 |
12,598.02 |
420.95 |
10.88 |
|
12,598.03 |
14,644.64 |
1,011.68 |
16.00 |
|
14,644.65 |
17,533.64 |
1,339.14 |
17.92 |
|
17,533.65 |
35,362.83 |
1,856.84 |
21.36 |
|
35,362.84 |
55,736.68 |
5,665.16 |
23.52 |
|
55,736.69 |
106,410.50 |
10,457.09 |
30.00 |
|
106,410.51 |
141,880.66 |
25,659.23 |
32.00 |
|
141,880.67 |
425,641.99 |
37,009.69 |
34.00 |
|
425,642.00 |
En adelante |
133,488.54 |
35.00 |
TARIFA APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES TRIMESTRALES
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,533.77 |
0.00 |
1.92 |
|
2,533.78 |
21,505.53 |
48.66 |
6.40 |
|
21,505.54 |
37,794.06 |
1,262.85 |
10.88 |
|
37,794.07 |
43,933.92 |
3,035.04 |
16.00 |
|
43,933.93 |
52,600.92 |
4,017.42 |
17.92 |
|
52,600.93 |
106,088.49 |
5,570.52 |
21.36 |
|
106,088.50 |
167,210.04 |
16,995.48 |
23.52 |
|
167,210.05 |
319,231.50 |
31,371.27 |
30.00 |
|
319,231.51 |
425,641.98 |
76,977.69 |
32.00 |
|
425,641.99 |
1,276,925.97 |
111,029.07 |
34.00 |
|
1,276,925.98 |
En adelante |
400,465.62 |
35.00 |