Tablas ISR y SUBE para Nómina
Tabla ISR Mensual |
Límite inferior | Límite superior | Cuota fija | % sobre excedente de límite inferior |
0.01 | 578.52 | 0 | 1.92 |
644.59 | 5470.92 | 12.38 | 6.4 |
5470.93 | 9614.66 | 321.26 | 10.88 |
9614.67 | 11176.62 | 772.1 | 16 |
11176.63 | 13381.47 | 1022.01 | 17.92 |
13381.48 | 26988.5 | 1417.12 | 21.36 |
26988.51 | 42537.58 | 4323.58 | 23.52 |
42537.59 | 81211.25 | 7980.73 | 30 |
81211.26 | 108281.67 | 19582.83 | 32 |
108281.68 | 324845.01 | 28245.36 | 34 |
324845.02 | En adelante | 101876.9 | 35 |
Tabla SUBSIDIO Mensual |
Para ingresos de Límite Inferior | Hasta ingresos de Límite Superior | Cantidad de subsidio para el empleo mensual Subsidio para el empleo |
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 |
DOF (2021) Anexo 8 de la Resolución Miscelánea Fiscal. Obtenida el 12 de enero del 2021 de https://www.dof.gob.mx/2021/SHCP/SHCP_ANEXOSRM_110120.pdf?mc_cid=17ce3409bd&mc_eid=7f9d4082f1