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?