|
|
|
TARIFAS PARA CÁLCULO DEL ISR EN FUNCIÓN A TRABAJO REALIZADO 2023
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
24.54 |
0.00 |
1.92 |
|
24.55 |
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 PARA EL EMPLEO ARTICULO 8 DEL DECRETO DE REFORMAS FISCALES DEL 01/10/2007
|
Monto de ingresos que sirven de base para calcular el impuesto |
||
|
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo diario |
|
$ |
$ |
$ |
|
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 |
TARIFA INTEGRADA
|
Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para 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 |
6.40 |
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 |