Tablas Mensuales de Pagos Provisionales del ISR
Enero
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 |
Febrero
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 |
Marzo
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
1,488.21 |
0.00 |
1.92 |
1,488.22 |
12,631.23 |
28.56 |
6.40 |
12,631.24 |
22,198.26 |
741.72 |
10.88 |
22,198.27 |
25,804.50 |
1,782.63 |
16.00 |
25,804.51 |
30,895.05 |
2,359.62 |
17.92 |
30,895.06 |
62,310.87 |
3,271.83 |
21.36 |
62,310.88 |
98,210.49 |
9,982.26 |
23.52 |
98,210.50 |
187,500.00 |
18,425.85 |
30.00 |
187,500.01 |
M,249,999.99 |
45,212.70 |
32.00 |
250,000.00 |
750,000.00 |
65,212.71 |
34.00 |
750,000.01 |
En adelante |
235,212.69 |
35.00 |
Abril
Límite inferior |
Límite superior |
Cuota fija |
% sobre excente de límite inferior |
0.01 |
1984.28 |
0.00 |
1.92 |
1,984.29 |
16,841.64 |
38.08 |
6.40 |
16,841.65 |
29,597.68 |
988.96 |
10.88 |
29,597.69 |
34,406.00 |
2,376.84 |
16.00 |
34,406.01 |
41,193.40 |
3,146.16 |
17.92 |
41,193.41 |
83,081.16 |
4,362.44 |
21.36 |
83,081.17 |
130,947.32 |
13,309.68 |
23.52 |
130,947.33 |
250,000.00 |
24,567.80 |
30.00 |
250,000.01 |
333,333.32 |
60,283.60 |
32.00 |
333,333.33 |
1,000,000.00 |
86,950.28 |
34.00 |
1,000,000.01 |
En adelante |
313,616.92 |
35.00 |
Mayo
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
2,480.35 |
0.00 |
1.92 |
2,480.36 |
21,052.05 |
47.60 |
6.40 |
21,052.06 |
36,997.10 |
1,236.20 |
10.88 |
36,997.11 |
43,007.50 |
2,971.05 |
16.00 |
43,007.51 |
51,491.75 |
3,932.70 |
17.92 |
51,491.76 |
103,851.45 |
5,453.05 |
21.36 |
103,851.46 |
163,684.15 |
16,637.10 |
23.52 |
163,684.16 |
312,500.00 |
30,709.75 |
30.00 |
312,500.01 |
416,666.65 |
75,354.50 |
32.00 |
416,666.66 |
1,250,000.00 |
108,687.85 |
34.00 |
1,250,000.01 |
En adelante |
392,021.15 |
35.00 |
Junio
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
2,976.42 |
0.00 |
1.92 |
2,976.43 |
25,262.46 |
57.12 |
6.40 |
25,262.47 |
44,396.52 |
1,483.44 |
10.88 |
44,396.53 |
51,609.00 |
3,565.26 |
16.00 |
51,609.01 |
61,790.10 |
4,719.24 |
17.92 |
61,790.11 |
124,621.74 |
6,543.66 |
21.36 |
124,621.75 |
196,420.98 |
19,964.52 |
23.52 |
196,420.99 |
375,000.00 |
36,851.70 |
30.00 |
375,000.01 |
499,999.98 |
90,425.40 |
32.00 |
499,999.99 |
1,500,000.00 |
130,425.42 |
34.00 |
1,500,000.01 |
En adelante |
470,425.38 |
35.00 |
Julio
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
3,472.49 |
0.00 |
1.92 |
3,472.50 |
29,472.87 |
66.64 |
6.40 |
29,472.88 |
51,795.94 |
1,730.68 |
10.88 |
51,795.95 |
60,210.50 |
4,159.47 |
16.00 |
60,210.51 |
72,088.45 |
5,505.78 |
17.92 |
72,088.46 |
145,392.03 |
7,634.27 |
21.36 |
145,392.04 |
229,157.81 |
23,291.94 |
23.52 |
229,157.82 |
437,500.00 |
42,993.65 |
30.00 |
437,500.01 |
583,333.31 |
105,496.30 |
32.00 |
583,333.32 |
1,750,000.00 |
152,162.99 |
34.00 |
1,750,000.01 |
En adelante |
548,829.61 |
35.00 |
Agosto
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
3,968.56 |
0.00 |
1.92 |
3,968.57 |
33,683.28 |
76.16 |
6.40 |
33,683.29 |
59,195.36 |
1,977.92 |
10.88 |
59,195.37 |
68,812.00 |
4,753.68 |
16.00 |
68,812.01 |
82,386.80 |
6,292.32 |
17.92 |
82,386.81 |
166,162.32 |
8,724.88 |
21.36 |
166,162.33 |
261,894.64 |
26,619.36 |
23.52 |
261,894.65 |
500,000.00 |
49,135.60 |
30.00 |
500,000.01 |
666,666.64 |
120,567.20 |
32.00 |
666,666.65 |
2,000,000.00 |
173,900.56 |
34.00 |
2,000,000.01 |
En adelante |
627,233.84 |
35.00 |
Septiembre
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
4,464.63 |
0.00 |
1.92 |
4,464.64 |
37,893.69 |
85.68 |
6.40 |
37,893.70 |
66,594.78 |
2,225.16 |
10.88 |
66,594.79 |
77,413.50 |
5,347.89 |
16.00 |
77,413.51 |
92,685.15 |
7,078.86 |
17.92 |
92,685.16 |
186,932.61 |
9,815.49 |
21.36 |
186,932.62 |
294,631.47 |
29,946.78 |
23.52 |
294,631.48 |
562,500.00 |
55,277.55 |
30.00 |
562,500.01 |
749,999.97 |
135,638.10 |
32.00 |
749,999.98 |
2,250,000.00 |
195,638.13 |
34.00 |
2,250,000.01 |
En adelante |
705,638.07 |
35.00 |
Octubre
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
4,960.70 |
0.00 |
1.92 |
4,960.71 |
42,104.10 |
95.20 |
6.40 |
42,104.11 |
73,994.20 |
2,472.40 |
10.88 |
73,994.21 |
86,015.00 |
5,942.10 |
16.00 |
86,015.01 |
102,983.50 |
7,865.40 |
17.92 |
102,983.51 |
207,702.90 |
10,906.10 |
21.36 |
207,702.91 |
327,368.30 |
33,274.20 |
23.52 |
327,368.31 |
625,000.00 |
61,419.50 |
30.00 |
625,000.01 |
833,333.30 |
150,709.00 |
32.00 |
833,333.31 |
2,500,000.00 |
217,375.70 |
34.00 |
2,500,000.01 |
En adelante |
784,042.30 |
35.00 |
Noviembre
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
5,456.77 |
0.00 |
1.92 |
5,456.78 |
46,314.51 |
104.72 |
6.40 |
46,314.52 |
81,393.62 |
2,719.64 |
10.88 |
81,393.63 |
94,616.50 |
6,536.31 |
16.00 |
94,616.51 |
113,281.85 |
8,651.94 |
17.92 |
113,281.86 |
228,473.19 |
11,996.71 |
21.36 |
228,473.20 |
360,105.13 |
36,601.62 |
23.52 |
360,105.14 |
687,500.00 |
67,561.45 |
30.00 |
687,500.01 |
916,666.63 |
165,779.90 |
32.00 |
916,666.64 |
2,750,000.00 |
239,113.27 |
34.00 |
2,750,000.01 |
En adelante |
862,446.53 |
35.00 |
Diciembre
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 |
Tarifa aplicable para el cálculo de los pagos provisionales mensuales correspondientes a 2015, que efectúen los contribuyentes a que se refiere el Capítulo III, del Título IV de la Ley del Impuesto sobre la Renta, que obtengan ingresos por arrendamiento y en general por el otorgamiento del uso o goce temporal de bienes inmuebles
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 |
Tarifa aplicable para el cálculo de los pagos provisionales trimestrales correspondientes a 2015, que efectúen los contribuyentes a que se refiere el Capítulo III, del Título IV de la Ley del Impuesto sobre la Renta, que obtengan ingresos por arrendamiento y en general por el otorgamiento del uso o goce temporal de bienes inmuebles
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
1,488.21 |
0.00 |
1.92 |
1,488.22 |
12,631.23 |
28.56 |
6.40 |
12,631.24 |
22,198.26 |
741.72 |
10.88 |
22,198.27 |
25,804.50 |
1,782.63 |
16.00 |
25,804.51 |
30,895.05 |
2,359.62 |
17.92 |
30,895.06 |
62,310.87 |
3,271.83 |
21.36 |
62,310.88 |
98,210.49 |
9,982.26 |
23.52 |
98,210.50 |
187,500.00 |
18,425.85 |
30.00 |
187,500.01 |
249,999.99 |
45,212.70 |
32.00 |
250,000.00 |
750,000.00 |
65,212.71 |
34.00 |
750,000.01 |
En adelante |
235,212.69 |
35.00 |
Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al primer semestre de 2015, que efectúen los contribuyentes que cumplan con sus obligaciones fiscales en los términos del Capítulo VIII del Título II de la Ley del Impuesto sobre la Renta
Límite inferior |
Límite superior |
Cuota fija |
% sobre excedente de límite inferior |
0.01 |
2,976.42 |
0.00 |
1.92 |
2,976.43 |
25,262.46 |
57.12 |
6.40 |
25,262.47 |
44,396.52 |
1,483.44 |
10.88 |
44,396.53 |
51,609.00 |
3,565.26 |
16.00 |
51,609.01 |
61,790.10 |
4,719.24 |
17.92 |
61,790.11 |
124,621.74 |
6,543.66 |
21.36 |
124,621.75 |
196,420.98 |
19,964.52 |
23.52 |
196,420.99 |
375,000.00 |
36,851.70 |
30.00 |
375,000.01 |
499,999.98 |
90,425.40 |
32.00 |
499,999.99 |
1,500,000.00 |
130,425.42 |
34.00 |
1,500,000.01 |
En adelante |
470,425.38 |
35.00 |
Tarifa opcional aplicable para el cálculo del pago provisional correspondiente al segundo semestre de 2015, que efectúen los contribuyentes que cumplan con sus obligaciones en los términos del Capítulo VIII del Título II de la Ley del Impuesto sobre la Renta
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 |
(Diarias, semanales, decenales, mensuales, bimestrales, semestrales y anual)