|
|
|
TARIFA PARA CÁLCULO DEL ISR EN PAGOS DECENALES 2026
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
277.80 |
0.00 |
1.92 |
|
277.81 |
2,358.10 |
5.30 |
6.40 |
|
2,358.11 |
4,144.10 |
138.50 |
10.88 |
|
4,144.11 |
4,817.30 |
332.80 |
16.00 |
|
4,817.31 |
5,767.60 |
440.50 |
17.92 |
|
5,767.61 |
11,632.50 |
610.80 |
21.36 |
|
11,632.51 |
18,334.40 |
1,863.50 |
23.52 |
|
18,334.41 |
35,003.50 |
3,439.80 |
30.00 |
|
35,003.51 |
46,671.30 |
8,440.50 |
32.00 |
|
46,671.31 |
140,013.80 |
12,174.20 |
34.00 |
|
140,013.81 |
En adelante |
43,910.70 |
35.00 |