Tablas y tarifas ISR 2015

A continuación te compartimos las tablas de ISR que tienen vigencia durante este año 2015

Tabla de ISR 2015 Bimestral.

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$992,14	$0,00	1,92%
$992,15	$8.420,82	$19,04	6,40%
$8.420,83	$14.798,84	$494,48	10,88%
$14.798,85	$17.203,00	$1.188,42	16,00%
$17.203,01	$20.596,70	$1.573,08	17,92%
$20.596,71	$41.540,58	$2.181,22	21,36%
$41.540,59	$65.473,66	$6.654,84	23,52%
$65.473,67	$125.000,00	$12.283,90	30,00%
$125.000,01	$166.666,66	$30.141,80	32,00%
$166.666,67	$500.000,00	$43.475,14	34,00%
$500.000,01	En Adelante	$156.808,46	35,00%

Tablas ISR 2015 Mensuales

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$496,07	$0,00	1,92%
$496,08	$4.210,41	$9,52	6,40%
$4.210,42	$7.399,42	$247,24	10,88%
$7.399,43	$8.601,50	$594,21	16,00%
$8.601,51	$10.298,35	$786,54	17,92%
$10.298,36	$20.770,29	$1.090,61	21,36%
$20.770,30	$32.736,83	$3.327,42	23,52%
$32.736,84	$62.500,00	$6.141,95	30,00%
$62.500,01	$83.333,33	$15.070,90	32,00%
$83.333,34	$250.000,00	$21.737.57	34,00%
$250.000,01	En Adelante	$78.404.23	35,00%

Tablas ISR 2015 Anuales

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$5.952,84	$0,00	1.92%
$5.952,85	$50.524,92	$114,29	6.40%
$50.524,93	$88.793,04	$2.966,91	10.88%
$88.793,05	$103.218,00	$7.130,48	16.00%
$103.218,01	$123.580,20	$9.438,47	17.92%
$123.580,21	$249.243,48	$13.087,37	21.36%
$249.243,49	$392.841,96	$39.929,05	23.52%
$392.841,97	$750.000,00	$73.703,41	30.00%
$750.000,01	$1.000.000,00	$180.850,82	32.00%
$1.000.000,01	$3.000.000,00	$260.850,81	34.00%
$3.000.000,01	En adelante	$940,850,81	35.00%

(Esta tabla aplica también para los pagos provisionales en la enajenación de bienes inmuebles)

Tablas ISR 2015 Quincenales

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$244,80	$0,00	1,92%
$244,81	$2.077,50	$4,65	6,40%
$2.077,51	$3.651,00	$121,95	10,88%
$3.651,01	$4.244,10	$293,25	16,00%
$4.244,11	$5.081,40	$388,05	17,92%
$5.081,41	$10.248,45	$538,20	21,36%
$10.248,46	$16.153,05	$1.641,75	23,52%
$16.153,06	$30.838,80	$3.030,60	30,00%
$30.838,81	$41.118,45	$7.436,25	32,00%
$41.118,46	$123.355,20	$10.725,75	34,00%
$123.355,21	En Adelante	$38.686,35	35,00%

Tablas ISR 2015 Decenales

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$163,20	$0,00	1,92%
$163,21	$1.385,00	$3,10	6,40%
$1.385,01	$2.434,00	$81,30	10,88%
$2.434,01	$2.829,40	$195,50	16,00%
$2.829,41	$3.387,60	$258,70	17,92%
$3.387,61	$6.832,30	$358,80	21,36%
$6.832,31	$10.768,70	$1.094,50	23,52%
$10.768,71	$20.559,20	$2.020,40	30,00%
$20.559,21	$27.412,30	$4.957,50	32,00%
$27.412,31	$82.236,80	$7.150,50	34,00%
$82.236,81	En Adelante	$25.790,90	35,00%

Tablas ISR 2015 Semanales

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$114,24	$0,00	1,92%
$114,25	$969,50	$2,17	6,40%
$969,51	$1.703,80	$56,91	10,88%
$1.703,81	$1.980,58	$136,85	16,00%
$1.980,59	$2.371,32	$181,09	17,92%
$2.371,33	$4.782,61	$251,16	21,36%
$4.782,62	$7.538,09	$766,15	23,52%
$7.538,10	$14.391,44	$1.414,28	30,00%
$14.391,45	$19.188,61	$3.470,25	32,00%
$19.188,62	$57.565,76	$5.005,35	34,00%
$57.565,77	En Adelante	$18.053,63	35,00%

Tablas ISR 2015 Diarias

Límite Inferior	Límite Superior	Cuota Fija	% sobre excedente de límite inferior
$0,01	$16,32	$0,00	1,92%
$16,33	$138,50	$0,31	6,40%
$138,51	$243,40	$8,13	10,88%
$243,41	$282,94	$19,55	16,00%
$282,95	$338,76	$25,87	17,92%
$338,77	$683,23	$35,88	21,36%
$683,24	$1.076,87	$109,45	23,52%
$1.076,88	$2.055,92	$202,04	30,00%
$2.055,93	$2.741,23	$495,75	32,00%
$2.741,24	$8.223,68	$715,05	34,00%
$8.223,69	En Adelante	$2.579,08	35,00%

:arrow: ¿Buscas las tablas de ISR 2015 para pagos provisionales?

:arrow: ¿Buscas las tablas de Subsidio al empleo 2015?