Tablas ISR 2023

Conoce las tarifas ISR 2023 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2023.

Las tarifas ISR 2023 tienen varios cambios respecto al año pasado, pues la inflación acumulada desde el último cambio ya excedió el 10%.

Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual. También puedes hacer la comparación de cuánto pagarías de impuestos en el RESICO.

Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	8,952.49	0.00	1.92
8,952.50	75,984.55	171.88	6.40
75,984.56	133,536.07	4,461.94	10.88
133,536.08	155,229.80	10,723.55	16.00
155,229.81	185,852.57	14,194.54	17.92
185,852.58	374,837.88	19,682.13	21.36
374,837.89	590,795.99	60,049.40	23.52
590,796.00	1,127,926.84	110,842.74	30.00
1,127,926.85	1,503,902.46	271,981.99	32.00
1,503,902.47	4,511,707.37	392,294.17	34.00
4,511,707.38	En adelante	1,414,947.85	35.00

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2023: retención diaria

Límite inferior	Límite superior	Cuota fija	Por ciento para aplicarse sobre el excedente del límite inferior
$	$	$	%
0.01	24.54	0.00	1.92
24.54	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

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.

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 que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

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	10.88	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

2.- Tablas ISR 2023: retenciones semanales

Límite inferior	Límite superior	Cuota fija	Por ciento para aplicarse sobre
			el excedente del límite inferior
$	$	$	%
0.01	171.78	0.00	1.92
171.79	1,458.03	3.29	6.40
1,458.04	2,562.35	85.61	10.88
2,562.36	2,978.64	205.80	16.00
2,978.65	3,566.22	272.37	17.92
3,566.23	7,192.64	377.65	21.36
7,192.65	11,336.57	1,152.27	23.52
11,336.58	21,643.30	2,126.95	30.00
21,643.31	28,857.78	5,218.92	32.00
28,857.79	86,573.34	7,527.59	34.00
86,573.35	En adelante	27,150.83	35.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de	Hasta Ingresos de	Cantidad de subsidio para el empleo semanal
$	$	$
0.01	407.33	93.73
407.34	610.96	93.66
610.97	799.68	93.66
799.69	814.66	90.44
814.67	1,023.75	88.06
1,023.76	1,086.19	81.55
1,086.20	1,228.57	74.83
1,228.58	1,433.32	67.83
1,433.33	1,638.07	58.38
1,638.08	1,699.88	50.12
1,699.89	En adelante	0.00

Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.

Límite inferior 1	Límite inferior 2	Límite superior	Cuota fija	Por ciento para	Subsidio para
				aplicarse sobre el	el empleo
				excedente del límite	semanal
				inferior 1
$	$	$	$	%	$
0.01	0.01	171.78	0.00	1.92	93.73
171.79	171.79	407.33	3.29	6.40	93.73
171.79	407.34	610.96	3.29	6.40	93.66
171.79	610.97	799.68	3.29	6.40	93.66
171.79	799.69	814.66	3.29	6.40	90.44
171.79	814.67	1,023.75	3.29	6.40	88.06
171.79	1,023.76	1,086.19	3.29	6.40	81.55
171.79	1,086.20	1,228.57	3.29	6.40	74.83
171.79	1,228.58	1,433.32	3.29	6.40	67.83
171.79	1,433.33	1,458.03	3.29	10.88	67.83
1,458.04	1,458.04	1,638.07	85.61	10.88	58.38
1,458.04	1,638.08	1,699.88	85.61	10.88	50.12
1,458.04	1,699.89	2,562.35	85.61	10.88	0.00
2,562.36	2,562.36	2,978.64	205.80	16.00	0.00
2,978.65	2,978.65	3,566.22	272.37	17.92	0.00
3,566.23	3,566.23	7,192.64	377.65	21.36	0.00
7,192.65	7,192.65	11,336.57	1,152.27	23.52	0.00
11,336.58	11,336.58	21,643.30	2,126.95	30.00	0.00
21,643.31	21,643.31	28,857.78	5,218.92	32.00	0.00
28,857.79	28,857.79	86,573.34	7,527.59	34.00	0.00
86,573.35	86,573.35	en adelante	27,150.83	35.00	0.00

3.- Tablas ISR 2023: retenciones decenales

Límite inferior	Límite superior	Cuota fija	Por ciento para aplicarse sobre
			el excedente del límite inferior
$	$	$	%
0.01	245.40	0.00	1.92
245.41	2,082.90	4.70	6.40
2,082.91	3,660.50	122.30	10.88
3,660.51	4,255.20	294.00	16.00
4,255.21	5,094.60	389.10	17.92
5,094.61	10,275.20	539.50	21.36
10,275.21	16,195.10	1,646.10	23.52
16,195.11	30,919.00	3,038.50	30.00
30,919.01	41,225.40	7,455.60	32.00
41,225.41	123,676.20	10,753.70	34.00
123,676.21	En adelante	38,786.90	35.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
Para Ingresos de	Hasta Ingresos de	Cantidad de subsidio para el empleo decenal
$	$	$
0.01	581.90	133.90
581.91	872.80	133.80
872.81	1,142.40	133.80
1,142.41	1,163.80	129.20
1,163.81	1,462.50	125.80
1,462.51	1,551.70	116.50
1,551.71	1,755.10	106.90
1,755.11	2,047.60	96.90
2,047.61	2,340.10	83.40
2,340.11	2,428.40	71.60
2,428.41	En adelante	0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.

Límite inferior 1	Límite inferior 2	Límite superior	Cuota fija	Por ciento para	Subsidio para
				aplicarse sobre el	el empleo
				excedente del límite	semanal
				inferior 1
$	$	$	$	%	$
0.01	0.01	245.40	0.00	1.92	133.90
245.41	245.41	581.90	4.70	6.40	133.90
245.41	581.91	872.80	4.70	6.40	133.80
245.41	872.81	1,142.40	4.70	6.40	133.80
245.41	1,142.41	1,163.80	4.70	6.40	129.20
245.41	1,163.81	1,462.50	4.70	6.40	125.80
245.41	1,462.51	1,551.70	4.70	6.40	116.50
245.41	1,551.71	1,755.10	4.70	6.40	106.90
245.41	1,755.11	2,047.60	4.70	6.40	96.90
245.41	2,047.61	2,082.90	4.70	10.88	83.40
2,082.91	2,082.91	2,340.10	122.30	10.88	83.40
2,082.91	2,340.11	2,428.40	122.30	10.88	71.60
2,082.91	2,428.41	3,660.50	122.30	10.88	0.00
3,660.51	3,660.51	4,255.20	294.00	16.00	0.00
4,255.21	4,255.21	5,094.60	389.10	17.92	0.00
5,094.61	5,094.61	10,275.20	539.50	21.36	0.00
10,275.21	10,275.21	16,195.10	1,646.10	23.52	0.00
16,195.11	16,195.11	30,919.00	3,038.50	30.00	0.00
30,919.01	30,919.01	41,225.40	7,455.60	32.00	0.00
41,225.41	41,225.41	123,676.20	10,753.70	34.00	0.00
123,676.21	123,676.21	en adelante	38,786.90	35.00	0.00

4.- Tablas ISR 2023: pagos quincenales

Límite inferior	Límite superior	Cuota fija	Por ciento para aplicarse sobre
			el excedente del límite inferior
$	$	$	%
0.01	368.10	0.00	1.92
368.11	3,124.35	7.05	6.40
3,124.36	5,490.75	183.45	10.88
5,490.76	6,382.80	441.00	16.00
6,382.81	7,641.90	583.65	17.92
7,641.91	15,412.80	809.25	21.36
15,412.81	24,292.65	2,469.15	23.52
24,292.66	46,378.50	4,557.75	30.00
46,378.51	61,838.10	11,183.40	32.00
61,838.11	185,514.30	16,130.55	34.00
185,514.31	En adelante	58,180.35	35.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de	Hasta Ingresos de	Cantidad de subsidio para el empleo quincenal
$	$	$
0.01	872.85	200.85
872.86	1,309.20	200.70
1,309.21	1,713.60	200.70
1,713.61	1,745.70	193.80
1,745.71	2,193.75	188.70
2,193.76	2,327.55	174.75
2,327.56	2,632.65	160.35
2,632.66	3,071.40	145.35
3,071.41	3,510.15	125.10
3,510.16	3,642.60	107.40
3,642.61	En adelante	0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1	Límite inferior 2	Límite superior	Cuota fija	Por ciento para	Subsidio para
				aplicarse sobre el	el empleo
				excedente del límite	quincenal
				inferior 1
$	$	$	$	%	$
0.01	0.01	368.10	0.00	1.92	200.85
318.01	368.11	872.85	7.05	6.40	200.85
368.11	872.86	1,309.20	7.05	6.40	200.70
368.11	1,309.21	1,713.60	7.05	6.40	200.70
368.11	1,713.61	1,745.70	7.05	6.40	193.80
368.11	1,745.71	2,193.75	7.05	6.40	188.70
368.11	2,193.76	2,327.55	7.05	6.40	174.75
368.11	2,327.56	2,632.65	7.05	6.40	160.35
368.11	2,632.66	3,071.40	7.05	6.40	145.35
368.11	3,071.41	3,124.35	7.05	6.40	125.10
3,124.36	3,124.36	3,510.15	183.45	10.88	125.10
3,124.36	3,510.16	3,642.60	183.45	10.88	107.40
3,124.36	3,642.61	5,490.75	183.45	10.88	0.00
5,490.76	5,490.76	6,382.80	441.00	16.00	0.00
6,382.81	6,382.81	7,641.90	583.65	17.92	0.00
7,641.91	7,641.91	15,412.80	809.25	21.36	0.00
15,412.81	15,412.81	24,292.65	2,469.15	23.52	0.00
24,292.66	24,292.66	46,378.50	4,557.75	30.00	0.00
46,378.51	46,378.51	61,838.10	11,183.40	32.00	0.00
61,838.11	61,838.11	185,514.30	16,130.55	34.00	0.00
185,514.31	185,514.31	En adelante	58,180.35	35.00	0.00

5.- Tablas ISR 2023 pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	746.04	0.00	1.92
746.05	6,332.05	14.32	6.40
6,332.06	11,128.01	371.83	10.88
11,128.02	12,935.82	893.63	16.00
12,935.83	15,487.71	1,182.88	17.92
15,487.72	31,236.49	1,640.18	21.36
31,236.50	49,233.00	5,004.12	23.52
49,233.01	93,993.90	9,236.89	30.00
93,993.91	125,325.20	22,665.17	32.00
125,325.21	375,975.61	32,691.18	34.00
375,975.62	En adelante	117,912.32	35.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de	Hasta Ingresos de	Cantidad de subsidio para el empleo mensual
$	$	$
0.01	1,768.96	407.02
1,768.97	2,653.38	406.83
2,653.39	3,472.84	406.62
3,472.85	3,537.87	392.77
3,537.88	4,446.15	382.46
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	En adelante	0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1	Límite inferior 2	Límite superior	Cuota fija	Por ciento para	Subsidio para
				aplicarse sobre el	el empleo
				excedente del límite	mensual
				inferior 1
$	$	$	$	%	$
0.01	0.01	746.04	0.00	1.92	407.02
746.05	746.05	1,768.96	14.32	6.40	407.02
746.05	1,768.97	2,653.38	14.32	6.40	406.83
746.05	2,653.39	3,472.84	14.32	6.40	406.62
746.05	3,472.85	3,537.87	14.32	6.40	392.77
746.05	3,537.88	4,446.15	14.32	6.40	382.46
746.05	4,446.16	4,717.18	14.32	6.40	354.23
746.05	4,717.19	5,335.42	14.32	6.40	324.87
746.05	5,335.43	6,224.67	14.32	6.40	294.63
746.05	6,224.68	6,332.05	14.32	6.40	253.54
6,332.06	6,332.06	7,113.90	371.83	10.88	253.54
6,332.06	7,113.91	7,382.33	371.83	10.88	217.61
6,332.06	7,382.34	11,128.01	371.83	10.88	0.00
11,128.02	11,128.02	12,935.82	893.63	16.00	0.00
12,935.83	12,935.83	15,487.71	1,182.88	17.92	0.00
15,487.72	15,487.72	31,236.49	1,640.18	21.36	0.00
31,236.50	31,236.50	49,233.00	5,004.12	23.52	0.00
49,233.01	49,233.01	93,993.90	9,236.89	30.00	0.00
93,993.91	93,993.91	125,325.20	22,665.17	32.00	0.00
125,325.21	125,325.21	375,975.61	32,691.18	34.00	0.00
375,975.62	375,975.62	En adelante	117,912.32	35.00	0.00

6.- Tablas ISR 2023: anual

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	2,238.12	0.00	1.92
8,952.50	75,984.55	171.88	6.40
75,984.56	133,536.07	4,461.94	10.88
133,536.08	155,229.80	10,723.55	16.00
155,229.81	185,852.57	14,194.54	17.92
185,852.58	374,837.88	19,682.13	21.36
374,837.89	590,795.99	60,049.40	23.52
590,796.00	1,127,926.84	110,842.74	30.00
1,127,926.85	1,503,902.46	271,981.99	32.00
1,503,902.47	4,511,707.37	392,294.17	34.00
4,511,707.38	En adelante	1,414,947.85	35.00

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:

1.- Tablas ISR 2023: enero

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	746.04	0.00	1.92
746.05	6,332.05	14.32	6.40
6,332.06	11,128.01	371.83	10.88
11,128.02	12,935.82	893.63	16.00
12,935.83	15,487.71	1,182.88	17.92
15,487.72	31,236.49	1,640.18	21.36
31,236.50	49,233.00	5,004.12	23.52
49,233.01	93,993.90	9,236.89	30.00
93,993.91	125,325.20	22,665.17	32.00
125,325.21	375,975.61	32,691.18	34.00
375,975.62	En adelante	117,912.32	35.00

2.- Tablas ISR 2023: febrero

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	1,492.08	0.00	1.92
1,492.09	12,664.10	28.64	6.40
12,664.11	22,256.02	743.66	10.88
22,256.03	25,871.64	1,787.26	16.00
25,871.65	30,975.42	2,365.76	17.92
30,975.43	62,472.98	3,280.36	21.36
62,472.99	98,466.00	10,008.24	23.52
98,466.01	187,987.80	18,473.78	30.00
187,987.81	250,650.40	45,330.34	32.00
250,650.41	751,951.22	65,382.36	34.00
751,951.23	En adelante	235,824.64	35.00

3.- Tablas ISR 2023: marzo

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	2,238.12	0.00	1.92
2,238.13	18,996.15	42.96	6.40
18,996.16	33,384.03	1,115.49	10.88
33,384.04	38,807.46	2,680.89	16.00
38,807.47	46,463.13	3,548.64	17.92
46,463.14	93,709.47	4,920.54	21.36
93,709.48	147,699.00	15,012.36	23.52
147,699.01	281,981.70	27,710.67	30.00
281,981.71	375,975.60	67,995.51	32.00
375,975.61	1,127,926.83	98,073.54	34.00
1,127,926.84	En adelante	353,736.96	35.00

4.- Tablas ISR 2023: abril

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	2,984.16	0.00	1.92
2,984.17	25,328.20	57.28	6.40
25,328.21	44,512.04	1,487.32	10.88
44,512.05	51,743.28	3,574.52	16.00
51,743.29	61,950.84	4,731.52	17.92
61,950.85	124,945.96	6,560.72	21.36
124,945.97	196,932.00	20,016.48	23.52
196,932.01	375,975.60	36,947.56	30.00
375,975.61	501,300.80	90,660.68	32.00
501,300.81	1,503,902.44	130,764.72	34.00
1,503,902.45	En adelante	471,649.28	35.00

5.- Tablas ISR 2023: mayo

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	3,730.20	0.00	1.92
3,730.21	31,660.25	71.60	6.40
31,660.26	55,640.05	1,859.15	10.88
55,640.06	64,679.10	4,468.15	16.00
64,679.11	77,438.55	5,914.40	17.92
77,438.56	156,182.45	8,200.90	21.36
156,182.46	246,165.00	25,020.60	23.52
246,165.01	469,969.50	46,184.45	30.00
469,969.51	626,626.00	113,325.85	32.00
626,626.01	1,879,878.05	163,455.90	34.00
1,879,878.06	En adelante	589,561.60	35.00

6.- Tablas ISR 2023: junio

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	4,476.24	0.00	1.92
4,476.25	37,992.30	85.92	6.40
37,992.31	66,768.06	2,230.98	10.88
66,768.07	77,614.92	5,361.78	16.00
77,614.93	92,926.26	7,097.28	17.92
92,926.27	187,418.94	9,841.08	21.36
187,418.95	295,398.00	30,024.72	23.52
295,398.01	563,963.40	55,421.34	30.00
563,963.41	751,951.20	135,991.02	32.00
751,951.21	2,255,853.66	196,147.08	34.00
2,255,853.67	En adelante	707,473.92	35.00

7.- Tabla ISR 2023 julio

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	5,222.28	0.00	1.92
5,222.29	44,324.35	100.24	6.40
44,324.36	77,896.07	2,602.81	10.88
77,896.08	90,550.74	6,255.41	16.00
90,550.75	108,413.97	8,280.16	17.92
108,413.98	218,655.43	11,481.26	21.36
218,655.44	344,631.00	35,028.84	23.52
344,631.01	657,957.30	64,658.23	30.00
657,957.31	877,276.40	158,656.19	32.00
877,276.41	2,631,829.27	228,838.26	34.00
2,631,829.28	En adelante	825,386.24	35.00

8.- Tablas ISR 2023: agosto

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	5,968.32	0.00	1.92
5,968.33	50,656.40	114.56	6.40
50,656.41	89,024.08	2,974.64	10.88
89,024.09	103,486.56	7,149.04	16.00
103,486.57	123,901.68	9,463.04	17.92
123,901.69	249,891.92	13,121.44	21.36
249,891.93	393,864.00	40,032.96	23.52
393,864.01	751,951.20	73,895.12	30.00
751,951.21	1,002,601.60	181,321.36	32.00
1,002,601.61	3,007,804.88	261,529.44	34.00
3,007,804.89	En adelante	943,298.56	35.00

9.- Tablas ISR 2023: septiembre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	6,714.36	0.00	1.92
6,714.37	56,988.45	128.88	6.40
56,988.46	100,152.09	3,346.47	10.88
100,152.10	116,422.38	8,042.67	16.00
116,422.39	139,389.39	10,645.92	17.92
139,389.40	281,128.41	14,761.62	21.36
281,128.42	443,097.00	45,037.08	23.52
443,097.01	845,945.10	83,132.01	30.00
845,945.11	1,127,926.80	203,986.53	32.00
1,127,926.81	3,383,780.49	294,220.62	34.00
3,383,780.50	En adelante	1,061,210.88	35.00

10.- Tablas ISR 2023: octubre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	7,460.40	0.00	1.92
7,460.41	63,320.50	143.20	6.40
63,320.51	111,280.10	3,718.30	10.88
111,280.11	129,358.20	8,936.30	16.00
129,358.21	154,877.10	11,828.80	17.92
154,877.11	312,364.90	16,401.80	21.36
312,364.91	492,330.00	50,041.20	23.52
492,330.01	939,939.00	92,368.90	30.00
939,939.01	1,253,252.00	226,651.70	32.00
1,253,252.01	3,759,756.10	326,911.80	34.00
3,759,756.11	En adelante	1,179,123.20	35.00

11.- Tablas ISR 2023: noviembre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	8,206.44	0.00	1.92
8,206.45	69,652.55	157.52	6.40
69,652.56	122,408.11	4,090.13	10.88
122,408.12	142,294.02	9,829.93	16.00
142,294.03	170,364.81	13,011.68	17.92
170,364.82	343,601.39	18,041.98	21.36
343,601.40	541,563.00	55,045.32	23.52
541,563.01	1,033,932.90	101,605.79	30.00
1,033,932.91	1,378,577.20	249,316.87	32.00
1,378,577.21	4,135,731.71	359,602.98	34.00
4,135,731.72	En adelante	1,297,035.52	35.00

12.- Tablas ISR 2023: diciembre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	8,952.49	0.00	1.92
8,952.50	75,984.55	171.88	6.40
75,984.56	133,536.07	4,461.94	10.88
133,536.08	155,229.80	10,723.55	16.00
155,229.81	185,852.57	14,194.54	17.92
185,852.58	374,837.88	19,682.13	21.36
374,837.89	590,795.99	60,049.40	23.52
590,796.00	1,127,926.84	110,842.74	30.00
1,127,926.85	1,503,902.46	271,981.99	32.00
1,503,902.47	4,511,707.37	392,294.17	34.00
4,511,707.38	En adelante	1,414,947.85	35.00

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023 – Primer bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	1,492.08	0.00	1.92
1,492.09	12,664.10	28.64	6.40
12,664.11	22,256.02	743.66	10.88
22,256.03	25,871.64	1,787.26	16.00
25,871.65	30,975.42	2,365.76	17.92
30,975.43	62,472.98	3,280.36	21.36
62,472.99	98,466.00	10,008.24	23.52
98,466.01	187,987.80	18,473.78	30.00
187,987.81	250,650.40	45,330.34	32.00
250,650.41	751,951.22	65,382.36	34.00
751,951.23	En adelante	235,824.64	35.00

2.- Marzo-abril 2023 – 2do bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	2,984.16	0.00	1.92
2,984.17	25,328.20	57.28	6.40
25,328.21	44,512.04	1,487.32	10.88
44,512.05	51,743.28	3,574.52	16.00
51,743.29	61,950.84	4,731.52	17.92
61,950.85	124,945.96	6,560.72	21.36
124,945.97	196,932.00	20,016.48	23.52
196,932.01	375,975.60	36,947.56	30.00
375,975.61	501,300.80	90,660.68	32.00
501,300.81	1,503,902.44	130,764.72	34.00
1,503,902.45	En adelante	471,649.28	35.00

3.- Mayo-junio 2023 – 3er Bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	4,476.24	0.00	1.92
4,476.25	37,992.30	85.92	6.40
37,992.31	66,768.06	2,230.98	10.88
66,768.07	77,614.92	5,361.78	16.00
77,614.93	92,926.26	7,097.28	17.92
92,926.27	187,418.94	9,841.08	21.36
187,418.95	295,398.00	30,024.72	23.52
295,398.01	563,963.40	55,421.34	30.00
563,963.41	751,951.20	135,991.02	32.00
751,951.21	2,255,853.66	196,147.08	34.00
2,255,853.67	En adelante	707,473.92	35.00

4.- Julio-agosto 2023 – 4to Bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	5,968.32	0.00	1.92
5,968.33	50,656.40	114.56	6.40
50,656.41	89,024.08	2,974.64	10.88
89,024.09	103,486.56	7,149.04	16.00
103,486.57	123,901.68	9,463.04	17.92
123,901.69	249,891.92	13,121.44	21.36
249,891.93	393,864.00	40,032.96	23.52
393,864.01	751,951.20	73,895.12	30.00
751,951.21	1,002,601.60	181,321.36	32.00
1,002,601.61	3,007,804.88	261,529.44	34.00
3,007,804.89	En adelante	943,298.56	35.00

5.- Septiembre-octubre 2023 – 5to Bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	7,460.40	0.00	1.92
7,460.41	63,320.50	143.20	6.40
63,320.51	111,280.10	3,718.30	10.88
111,280.11	129,358.20	8,936.30	16.00
129,358.21	154,877.10	11,828.80	17.92
154,877.11	312,364.90	16,401.80	21.36
312,364.91	492,330.00	50,041.20	23.52
492,330.01	939,939.00	92,368.90	30.00
939,939.01	1,253,252.00	226,651.70	32.00
1,253,252.01	3,759,756.10	326,911.80	34.00
3,759,756.11	En adelante	1,179,123.20	35.00

6.- Noviembre-diciembre 2023 – 6to Bimestre

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	8,952.49	0.00	1.92
8,952.50	75,984.55	171.88	6.40
75,984.56	133,536.07	4,461.94	10.88
133,536.08	155,229.80	10,723.55	16.00
155,229.81	185,852.57	14,194.54	17.92
185,852.58	374,837.88	19,682.13	21.36
374,837.89	590,795.99	60,049.40	23.52
590,796.00	1,127,926.84	110,842.74	30.00
1,127,926.85	1,503,902.46	271,981.99	32.00
1,503,902.47	4,511,707.37	392,294.17	34.00
4,511,707.38	En adelante	1,414,947.85	35.00

IV: Tarifa aplicable a pagos provisionales

Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles

Límite inferior	Límite superior	Cuota fija	% Sobre excedente del límite inferior
0.01	8,952.49	0.00	1.92
8,952.50	75,984.55	171.88	6.40
75,984.56	133,536.07	4,461.94	10.88
133,536.08	155,229.80	10,723.55	16.00
155,229.81	185,852.57	14,194.54	17.92
185,852.58	374,837.88	19,682.13	21.36
374,837.89	590,795.99	60,049.40	23.52
590,796.00	1,127,926.84	110,842.74	30.00
1,127,926.85	1,503,902.46	271,981.99	32.00
1,503,902.47	4,511,707.37	392,294.17	34.00
4,511,707.38	En adelante	1,414,947.85	35.00