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% |
