Estas son las nuevas tarifas ISR 2025 y las de los subsidios aplicables para saber cuánto ISR pagar durante el 2025.
¡Descubre las nuevas tarifas ISR 2025 y los subsidios que definirán cuánto pagarás de impuestos este año!
El Servicio de Administración Tributaria (SAT) ha actualizado las tarifas del Impuesto Sobre la Renta (ISR) para 2025 . Estas medidas buscan ajustar la carga tributaria a las condiciones económicas actuales, promoviendo una mayor equidad fiscal. ¡Prepárate para calcular y optimizar tus impuestos!
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 2025
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: 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.- Tarifas ISR 2025: 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.- Tarifas ISR 2025: 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.- Tarifas ISR 2025: 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.- Tarifas ISR 2025 pagos mensuales
Tarifa del Impuesto Sobre la Renta
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: anual
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: enero
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: febrero
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: marzo
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: abril
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: mayo
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: junio
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 julio
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: agosto
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: septiembre
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: octubre
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: noviembre
Límite inferior Límite superior Cuota fija % Sobre excedente
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.- Tarifas ISR 2025: diciembre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – Primer bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – 2do bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – 3er Bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – 4to Bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – 5to Bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025 – 6to Bimestre
Límite inferior Límite superior Cuota fija % Sobre excedente
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 2025, tratándose de la enajenación de inmuebles
Límite inferior Límite superior Cuota fija % Sobre excedente
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
