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?
