|
|
|
TARIFA PARA CALCULO DE PAGOS BIMESTRALES DEFINITIVOS 2026 PARA CONTRIBUYENTES DEL RIF
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,689.18 |
0.00 |
1.92 |
|
1,689.19 |
14,337.02 |
32.44 |
6.40 |
|
14,337.03 |
25,196.04 |
841.90 |
10.88 |
|
25,196.05 |
29,289.28 |
2,023.36 |
16.00 |
|
29,289.29 |
35,067.28 |
2,678.28 |
17.92 |
|
35,067.29 |
70,725.66 |
3,713.68 |
21.36 |
|
70,725.67 |
111,473.36 |
11,330.32 |
23.52 |
|
111,473.37 |
212,821.00 |
20,914.18 |
30.00 |
|
212,821.01 |
283,761.32 |
51,318.46 |
32.00 |
|
283,761.33 |
851,283.98 |
74,019.38 |
34.00 |
|
851,283.99 |
En adelante |
266,977.08 |
35.00 |
CONTRIBUYENTES DEL RIF QUE OPTEN POR DETERMINAR PAGOS BIMESTRALES EN BASE A COEFICIENTE DE UTILIDAD
TARIFAS MENSUALES ACUMULADAS
PERIODO ENERO - FEBRERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,689.18 |
0.00 |
1.92 |
|
1,689.19 |
14,337.02 |
32.44 |
6.40 |
|
14,337.03 |
25,196.04 |
841.90 |
10.88 |
|
25,196.05 |
29,289.28 |
2,023.36 |
16.00 |
|
29,289.29 |
35,067.28 |
2,678.28 |
17.92 |
|
35,067.29 |
70,725.66 |
3,713.68 |
21.36 |
|
70,725.67 |
111,473.36 |
11,330.32 |
23.52 |
|
111,473.37 |
212,821.00 |
20,914.18 |
30.00 |
|
212,821.01 |
283,761.32 |
51,318.46 |
32.00 |
|
283,761.33 |
851,283.98 |
74,019.38 |
34.00 |
|
851,283.99 |
En adelante |
266,977.08 |
35.00 |
PERIODO MARZO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,378.36 |
0.00 |
1.92 |
|
3,378.37 |
28,674.04 |
64.88 |
6.40 |
|
28,674.05 |
50,392.08 |
1,683.80 |
10.88 |
|
50,392.09 |
58,578.56 |
4,046.72 |
16.00 |
|
58,578.57 |
70,134.56 |
5,356.56 |
17.92 |
|
70,134.57 |
141,451.32 |
7,427.36 |
21.36 |
|
141,451.33 |
222,946.72 |
22,660.64 |
23.52 |
|
222,946.73 |
425,642.00 |
41,828.36 |
30.00 |
|
425,642.01 |
567,522.64 |
102,636.92 |
32.00 |
|
567,522.65 |
1,702,567.96 |
148,038.76 |
34.00 |
|
1,702,567.97 |
En adelante |
533,954.16 |
35.00 |
PERIODO MAYO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,067.54 |
0.00 |
1.92 |
|
5,067.55 |
43,011.06 |
97.32 |
6.40 |
|
43,011.07 |
75,588.12 |
2,525.70 |
10.88 |
|
75,588.13 |
87,867.84 |
6,070.08 |
16.00 |
|
87,867.85 |
105,201.84 |
8,034.84 |
17.92 |
|
105,201.85 |
212,176.98 |
11,141.04 |
21.36 |
|
212,176.99 |
334,420.08 |
33,990.96 |
23.52 |
|
334,420.09 |
638,463.00 |
62,742.54 |
30.00 |
|
638,463.01 |
851,283.96 |
153,955.38 |
32.00 |
|
851,283.97 |
2,553,851.94 |
222,058.14 |
34.00 |
|
2,553,851.95 |
En adelante |
800,931.24 |
35.00 |
PERIODO JULIO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,756.72 |
0.00 |
1.92 |
|
6,756.73 |
57,348.08 |
129.76 |
6.40 |
|
57,348.09 |
100,784.16 |
3,367.60 |
10.88 |
|
100,784.17 |
117,157.12 |
8,093.44 |
16.00 |
|
117,157.13 |
140,269.12 |
10,713.12 |
17.92 |
|
140,269.13 |
282,902.64 |
14,854.72 |
21.36 |
|
282,902.65 |
445,893.44 |
45,321.28 |
23.52 |
|
445,893.45 |
851,284.00 |
83,656.72 |
30.00 |
|
851,284.01 |
1,135,045.28 |
205,273.84 |
32.00 |
|
1,135,045.29 |
3,405,135.92 |
296,077.52 |
34.00 |
|
3,405,135.93 |
En adelante |
1,067,908.32 |
35.00 |
PERIODO SEPTIEMBRE - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
8,445.90 |
0.00 |
1.92 |
|
8,445.91 |
71,685.10 |
162.20 |
6.40 |
|
71,685.11 |
125,980.20 |
4,209.50 |
10.88 |
|
125,980.21 |
146,446.40 |
10,116.80 |
16.00 |
|
146,446.41 |
175,336.40 |
13,391.40 |
17.92 |
|
175,336.41 |
353,628.30 |
18,568.40 |
21.36 |
|
353,628.31 |
557,366.80 |
56,651.60 |
23.52 |
|
557,366.81 |
1,064,105.00 |
104,570.90 |
30.00 |
|
1,064,105.01 |
1,418,806.60 |
256,592.30 |
32.00 |
|
1,418,806.61 |
4,256,419.90 |
370,096.90 |
34.00 |
|
4,256,419.91 |
En adelante |
1,334,885.40 |
35.00 |
PERIODO NOVIEMBRE - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
10,135.11 |
0 |
1.92 |
|
10,135.12 |
86,022.11 |
194.59 |
6.40 |
|
86,022.12 |
151,176.19 |
5,051.37 |
10.88 |
|
151,176.20 |
175,735.66 |
12,140.13 |
16.00 |
|
175,735.67 |
210,403.69 |
16,069.64 |
17.92 |
|
210,403.70 |
424,353.97 |
22,282.14 |
21.36 |
|
424,353.98 |
668,840.14 |
67,981.92 |
23.52 |
|
668,840.15 |
1,276,925.98 |
125,485.07 |
30.00 |
|
1,276,925.99 |
1,702,567.97 |
307,910.81 |
32.00 |
|
1,702,567.98 |
5,107,703.92 |
444,116.23 |
34.00 |
|
5,107,703.93 |
En adelante |
1,601,862.46 |
35.00 |