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)
