Publicidad 160x600

Tablas ISR 2019 - Impuesto Sobre la Renta

Conoce las tablas ISR 2019 y las de los subsidios aplicables para saber cuanto ISR pagar durante 2019.

El 24 de diciembre fueron publicadas las tablas ISR 2019 en el Diario Oficial de la Federación. Cabe mencionar que no experimentaron ningún cambio respecto a las de 2018, por lo que el impuesto será igual.

I.- Retenciones periódicas de ISR

1.- Tablas ISR 2019: retención diaria

Tarifa de ISR diaria

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$19.03	$0.00	1.92%
$19.04	$161.52	$0.37	6.40%
$161.53	$283.86	$9.48	10.88%
$283.87	$329.97	$22.79	16.00%
$329.98	$395.06	$30.17	17.92%
$395.07	$796.79	$41.84	21.36%
$796.80	$1,255.85	$127.65	23.52%
$1,255.86	$2,397.62	$235.62	30.00%
$2,397.63	$3,196.82	$578.15	32.00%
$3,196.83	$9,590.46	$833.89	34.00%
$9,590.47	En adelante	$3,007.73	35.00%

Subsidio para el empleo diario

Para ingresos de	Hasta ingresos de	Subsidio diario
$0.01	$58.19	$13.39
$58.20	$87.28	$13.38
$87.29	$114.24	$13.38
$114.25	$116.38	$12.92
$116.39	$146.25	$12.58
$146.26	$155.17	$11.65
$155.18	$175.51	$10.69
$175.52	$204.76	$9.69
$204.77	$234.01	$8.34
$234.02	$242.84	$7.16
$242.85	En adelante	$0.00

2.- Tablas ISR 2019: retenciones semanales

Tarifa de ISR semanal

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$133.21	$0.00	1.92%
$133.22	$1,130.64	$2.59	6.40%
$1,130.65	$1,987.02	$66.36	10.88%
$1,987.03	$2,309.79	$159.53	16.00%
$2,309.80	$2,765.42	$211.19	17.92%
$2,765.43	$5,577.53	$292.88	21.36%
$5,577.54	$8,790.95	$893.55	23.52%
$8,790.96	$16,783.34	$1,649.34	30.00%
$16,783.35	$22,377.74	$4,047.05	32.00%
$22,377.75	$67,133.22	$5,837.23	34.00%
$67,133.23	En adelante	$21,054.11	35.00%

Subsidio para el empleo semanal

Para ingresos de	Hasta ingresos de	Subsidio semanal
$0.01	$407.33	$93.73
$407.34	$610.96	$93.66
$610.97	$799.68	$93.66
$799.69	$814.66	$90.44
$814.67	$1,023.75	$88.06
$1,023.76	$1,086.19	$81.55
$1,086.20	$1,228.57	$74.83
$1,228.58	$1,433.32	$67.83
$1,433.33	$1,638.07	$58.38
$1,638.08	$1,699.88	$50.12
$1,699.89	En adelante	$0.00

3.- Tablas ISR 2019: retenciones decenales

Tarifa de ISR decenal

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$190.30	$0.00	1.92%
$190.31	$1,615.20	$3.70	6.40%
$1,615.21	$2,838.60	$94.80	10.88%
$2,838.61	$3,299.70	$227.90	16.00%
$3,299.71	$3,950.60	$301.70	17.92%
$3,950.61	$7,967.90	$418.40	21.36%
$7,967.91	$12,558.50	$1,276.50	23.52%
$12,558.51	$23,976.20	$2,356.20	30.00%
$23,976.21	$31,968.20	$5,781.50	32.00%
$31,968.21	$95,904.60	$8,338.90	34.00%
$95,904.61	En adelante	$30,077.30	35.00%

Subsidio para el empleo decenal

Para ingresos de	Hasta ingresos de	Subsidio decenal
$0.01	$581.90	$133.90
$581.91	$872.80	$133.80
$872.81	$1,142.40	$133.80
$1,142.41	$1,163.80	$129.20
$1,163.81	$1,462.50	$125.80
$1,462.51	$1,551.70	$116.50
$1,551.71	$1,755.10	$106.90
$1,755.11	$2,047.60	$96.90
$2,047.61	$2,340.10	$83.40
$2,340.11	$2,428.40	$71.60
$2,428.41	En adelante	$0.00

4.- Tablas ISR 2019: pagos quincenales

Tarifa de ISR quincenal

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$285.45	$0.00	1.92%
$285.46	$2,422.80	$5.55	6.40%
$2,422.81	$4,257.90	$142.20	10.88%
$4,257.91	$4,949.55	$341.85	16.00%
$4,949.56	$5,925.90	$452.55	17.92%
$5,925.91	$11,951.85	$627.60	21.36%
$11,951.86	$18,837.75	$1,914.75	23.52%
$18,837.76	$35,964.30	$3,534.30	30.00%
$35,964.31	$47,952.30	$8,672.25	32.00%
$47,952.31	$143,856.90	$12,508.35	34.00%
$143,856.91	En adelante	$45,115.95	35.00%

Subsidio para el empleo quincenal

Para ingresos de	Hasta ingresos de	Subsidio quincenal
$0.01	$872.85	$200.85
$872.86	$1,309.20	$200.70
$1,309.21	$1,713.60	$200.70
$1,713.61	$1,745.70	$193.80
$1,745.71	$2,193.75	$188.70
$2,193.76	$2,327.55	$174.75
$2,327.56	$2,632.65	$160.35
$2,632.66	$3,071.40	$145.35
$3,071.41	$3,510.15	$125.10
$3,510.16	$3,642.60	$107.40
$3,642.61	En adelante	$0.00

5.- Tablas ISR 2019: pagos mensuales

Tarifa de ISR mensual

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$578.52	$0.00	1.92%
$578.53	$4,910.18	$11.11	6.40%
$4,910.19	$8,629.20	$288.33	10.88%
$8,629.21	$10,031.07	$692.96	16.00%
$10,031.08	$12,009.94	$917.26	17.92%
$12,009.95	$24,222.31	$1,271.87	21.36%
$24,222.32	$38,177.69	$3,880.44	23.52%
$38,177.70	$72,887.50	$7,162.74	30.00%
$72,887.51	$97,183.33	$17,575.69	32.00%
$97,183.34	$291,550.00	$25,350.35	34.00%
$291,550.01	En adelante	$91,435.02	35.00%

Subsidio para el empleo mensual

Para ingresos de	Hasta ingresos de	Subsidio mensual
$0.01	$1,768.96	$407.02
$1,768.97	$2,653.38	$406.83
$2,653.39	$3,472.84	$406.62
$3,472.85	$3,537.87	$392.77
$3,537.88	$4,446.15	$382.46
$4,446.16	$4,717.18	$354.23
$4,717.19	$5,335.42	$324.87
$5,335.43	$6,224.67	$294.63
$6,224.68	$7,113.90	$253.54
$7,113.91	$7,382.33	$217.61
$7,382.34	En adelante	$0.00

6.- Tablas ISR 2019: anual

Tarifa de ISR anual

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$6,942.20	$0.00	1.92%
$6,942.21	$58,922.16	$133.28	6.40%
$58,922.17	$103,550.44	$3,460.01	10.88%
$103,550.45	$120,372.83	$8,315.57	16.00%
$120,372.84	$144,119.23	$11,007.14	17.92%
$144,119.24	$290,667.75	$15,262.49	21.36%
$290,667.76	$458,132.29	$46,565.26	23.52%
$458,132.30	$874,650.00	$85,952.92	30.00%
$874,650.01	$1,166,200.00	$210,908.23	32.00%
$1,166,200.01	$3,498,600.00	$304,204.21	34.00%
$3,498,600.01	En adelante	$1,097,220.21	35.00%

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial

1.- Tablas ISR 2019: enero

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$578.52	$0.00	1.92%
$578.53	$4,910.18	$11.11	6.40%
$4,910.19	$8,629.20	$288.33	10.88%
$8,629.21	$10,031.07	$692.96	16.00%
$10,031.08	$12,009.94	$917.26	17.92%
$12,009.95	$24,222.31	$1,271.87	21.36%
$24,222.32	$38,177.69	$3,880.44	23.52%
$38,177.70	$72,887.50	$7,162.74	30.00%
$72,887.51	$97,183.33	$17,575.69	32.00%
$97,183.34	$291,550.00	$25,350.35	34.00%
$291,550.01	En adelante	$91,435.02	35.00%

2.- Tablas ISR 2019: febrero

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$1,157.04	$0.00	1.92%
$1,157.05	$9,820.36	$22.22	6.40%
$9,820.37	$17,258.40	$576.66	10.88%
$17,258.41	$20,062.14	$1,385.92	16.00%
$20,062.15	$24,019.88	$1,834.52	17.92%
$24,019.89	$48,444.62	$2,543.74	21.36%
$48,444.63	$76,355.38	$7,760.88	23.52%
$76,355.39	$145,775.00	$14,325.48	30.00%
$145,775.01	$194,366.66	$35,151.38	32.00%
$194,366.67	$583,100.00	$50,700.70	34.00%
$583,100.01	En adelante	$182,870.04	35.00%

3.- Tablas ISR 2019: marzo

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$1,735.56	$0.00	1.92%
$1,735.57	$14,730.54	$33.33	6.40%
$14,730.55	$25,887.60	$864.99	10.88%
$25,887.61	$30,093.21	$2,078.88	16.00%
$30,093.22	$36,029.82	$2,751.78	17.92%
$36,029.83	$72,666.93	$3,815.61	21.36%
$72,666.94	$114,533.07	$11,641.32	23.52%
$114,533.08	$218,662.50	$21,488.22	30.00%
$218,662.51	$291,549.99	$52,727.07	32.00%
$291,550.00	$874,650.00	$76,051.05	34.00%
$874,650.01	En adelante	$274,305.06	35.00%

4.- Tablas ISR 2019: abril

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$2,314.08	$0.00	1.92%
$2,314.09	$19,640.72	$44.44	6.40%
$19,640.73	$34,516.80	$1,153.32	10.88%
$34,516.81	$40,124.28	$2,771.84	16.00%
$40,124.29	$48,039.76	$3,669.04	17.92%
$48,039.77	$96,889.24	$5,087.48	21.36%
$96,889.25	$152,710.76	$15,521.76	23.52%
$152,710.77	$291,550.00	$28,650.96	30.00%
$291,550.01	$388,733.32	$70,302.76	32.00%
$388,733.33	$1,166,200.00	$101,401.40	34.00%
$1,166,200.01	En adelante	$365,740.08	35.00%

5.- Tablas ISR 2019: mayo

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$2,892.60	$0.00	1.92%
$2,892.61	$24,550.90	$55.55	6.40%
$24,550.91	$43,146.00	$1,441.65	10.88%
$43,146.01	$50,155.35	$3,464.80	16.00%
$50,155.36	$60,049.70	$4,586.30	17.92%
$60,049.71	$121,111.55	$6,359.35	21.36%
$121,111.56	$190,888.45	$19,402.20	23.52%
$190,888.46	$364,437.50	$35,813.70	30.00%
$364,437.51	$485,916.65	$87,878.45	32.00%
$485,916.66	$1,457,750.00	$126,751.75	34.00%
$1,457,750.01	En adelante	$457,175.10	35.00%

6.- Tablas ISR 2019: junio

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$3,471.12	$0.00	1.92%
$3,471.13	$29,461.08	$66.66	6.40%
$29,461.09	$51,775.20	$1,729.98	10.88%
$51,775.21	$60,186.42	$4,157.76	16.00%
$60,186.43	$72,059.64	$5,503.56	17.92%
$72,059.65	$145,333.86	$7,631.22	21.36%
$145,333.87	$229,066.14	$23,282.64	23.52%
$229,066.15	$437,325.00	$42,976.44	30.00%
$437,325.01	$583,099.98	$105,454.14	32.00%
$583,099.99	$1,749,300.00	$152,102.10	34.00%
$1,749,300.01	En adelante	$548,610.12	35.00%

7.- Tablas ISR 2019: julio

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$4,049.64	$0.00	1.92%
$4,049.65	$34,371.26	$77.77	6.40%
$34,371.27	$60,404.40	$2,018.31	10.88%
$60,404.41	$70,217.49	$4,850.72	16.00%
$70,217.50	$84,069.58	$6,420.82	17.92%
$84,069.59	$169,556.17	$8,903.09	21.36%
$169,556.18	$267,243.83	$27,163.08	23.52%
$267,243.84	$510,212.50	$50,139.18	30.00%
$510,212.51	$680,283.31	$123,029.83	32.00%
$680,283.32	$2,040,850.00	$177,452.45	34.00%
$2,040,850.01	En adelante	$640,045.14	35.00%

8.- Tablas ISR 2019: agosto

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$4,628.16	$0.00	1.92%
$4,628.17	$39,281.44	$88.88	6.40%
$39,281.45	$69,033.60	$2,306.64	10.88%
$69,033.61	$80,248.56	$5,543.68	16.00%
$80,248.57	$96,079.52	$7,338.08	17.92%
$96,079.53	$193,778.48	$10,174.96	21.36%
$193,778.49	$305,421.52	$31,043.52	23.52%
$305,421.53	$583,100.00	$57,301.92	30.00%
$583,100.01	$777,466.64	$140,605.52	32.00%
$777,466.65	$2,332,400.00	$202,802.80	34.00%
$2,332,400.01	En adelante	$731,480.16	35.00%

9.- Tablas ISR 2019: septiembre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$5,206.68	$0.00	1.92%
$5,206.69	$44,191.62	$99.99	6.40%
$44,191.63	$77,662.80	$2,594.97	10.88%
$77,662.81	$90,279.63	$6,236.64	16.00%
$90,279.64	$108,089.46	$8,255.34	17.92%
$108,089.47	$218,000.79	$11,446.83	21.36%
$218,000.80	$343,599.21	$34,923.96	23.52%
$343,599.22	$655,987.50	$64,464.66	30.00%
$655,987.51	$874,649.97	$158,181.21	32.00%
$874,649.98	$2,623,950.00	$228,153.15	34.00%
$2,623,950.01	En adelante	$822,915.18	35.00%

10.- Tablas ISR 2019: octubre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$5,785.20	$0.00	1.92%
$5,785.21	$49,101.80	$111.10	6.40%
$49,101.81	$86,292.00	$2,883.30	10.88%
$86,292.01	$100,310.70	$6,929.60	16.00%
$100,310.71	$120,099.40	$9,172.60	17.92%
$120,099.41	$242,223.10	$12,718.70	21.36%
$242,223.11	$381,776.90	$38,804.40	23.52%
$381,776.91	$728,875.00	$71,627.40	30.00%
$728,875.01	$971,833.30	$175,756.90	32.00%
$971,833.31	$2,915,500.00	$253,503.50	34.00%
$2,915,500.01	En adelante	$914,350.20	35.00%

11.- Tablas ISR 2019: noviembre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$6,363.72	$0.00	1.92%
$6,363.73	$54,011.98	$122.21	6.40%
$54,011.99	$94,921.20	$3,171.63	10.88%
$94,921.21	$110,341.77	$7,622.56	16.00%
$110,341.78	$132,109.34	$10,089.86	17.92%
$132,109.35	$266,445.41	$13,990.57	21.36%
$266,445.42	$419,954.59	$42,684.84	23.52%
$419,954.60	$801,762.50	$78,790.14	30.00%
$801,762.51	$1,069,016.63	$193,332.59	32.00%
$1,069,016.64	$3,207,050.00	$278,853.85	34.00%
$3,207,050.01	En adelante	$1,005,785.22	35.00%

12.- Tablas ISR 2019: diciembre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$6,942.20	$0.00	1.92%
$6,942.21	$58,922.16	$133.28	6.40%
$58,922.17	$103,550.44	$3,460.01	10.88%
$103,550.45	$120,372.83	$8,315.57	16.00%
$120,372.84	$144,119.23	$11,007.14	17.92%
$144,119.24	$290,667.75	$15,262.49	21.36%
$290,667.76	$458,132.29	$46,565.26	23.52%
$458,132.30	$874,650.00	$85,952.92	30.00%
$874,650.01	$1,166,200.00	$210,908.23	32.00%
$1,166,200.01	$3,498,600.00	$304,204.21	34.00%
$3,498,600.01	En adelante	$1,097,220.21	35.00%

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$1,157.04	$0.00	1.92%
$1,157.05	$9,820.36	$22.22	6.40%
$9,820.37	$17,258.40	$576.66	10.88%
$17,258.41	$20,062.14	$1,385.92	16.00%
$20,062.15	$24,019.88	$1,834.52	17.92%
$24,019.89	$48,444.62	$2,543.74	21.36%
$48,444.63	$76,355.38	$7,760.88	23.52%
$76,355.39	$145,775.00	$14,325.48	30.00%
$145,775.01	$194,366.66	$35,151.38	32.00%
$194,366.67	$583,100.00	$50,700.70	34.00%
$583,100.01	En adelante	$182,870.04	35.00%

2.- Marzo-abril

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$2,314.08	$0.00	1.92%
$2,314.09	$19,640.72	$44.44	6.40%
$19,640.73	$34,516.80	$1,153.32	10.88%
$34,516.81	$40,124.28	$2,771.84	16.00%
$40,124.29	$48,039.76	$3,669.04	17.92%
$48,039.77	$96,889.24	$5,087.48	21.36%
$96,889.25	$152,710.76	$15,521.76	23.52%
$152,710.77	$291,550.00	$28,650.96	30.00%
$291,550.01	$388,733.32	$70,302.76	32.00%
$388,733.33	$1,166,200.00	$101,401.40	34.00%
$1,166,200.01	En adelante	$365,740.08	35.00%

3.- Mayo-junio

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$3,471.12	$0.00	1.92%
$3,471.13	$29,461.08	$66.66	6.40%
$29,461.09	$51,775.20	$1,729.98	10.88%
$51,775.21	$60,186.42	$4,157.76	16.00%
$60,186.43	$72,059.64	$5,503.56	17.92%
$72,059.65	$145,333.86	$7,631.22	21.36%
$145,333.87	$229,066.14	$23,282.64	23.52%
$229,066.15	$437,325.00	$42,976.44	30.00%
$437,325.01	$583,099.98	$105,454.14	32.00%
$583,099.99	$1,749,300.00	$152,102.10	34.00%
$1,749,300.01	En adelante	$548,610.12	35.00%

4.- Julio-agosto

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$4,628.16	$0.00	1.92%
$4,628.17	$39,281.44	$88.88	6.40%
$39,281.45	$69,033.60	$2,306.64	10.88%
$69,033.61	$80,248.56	$5,543.68	16.00%
$80,248.57	$96,079.52	$7,338.08	17.92%
$96,079.53	$193,778.48	$10,174.96	21.36%
$193,778.49	$305,421.52	$31,043.52	23.52%
$305,421.53	$583,100.00	$57,301.92	30.00%
$583,100.01	$777,466.64	$140,605.52	32.00%
$777,466.65	$2,332,400.00	$202,802.80	34.00%
$2,332,400.01	En adelante	$731,480.16	35.00%

5.- Septiembre-octubre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$5,785.20	$0.00	1.92%
$5,785.21	$49,101.80	$111.10	6.40%
$49,101.81	$86,292.00	$2,883.30	10.88%
$86,292.01	$100,310.70	$6,929.60	16.00%
$100,310.71	$120,099.40	$9,172.60	17.92%
$120,099.41	$242,223.10	$12,718.70	21.36%
$242,223.11	$381,776.90	$38,804.40	23.52%
$381,776.91	$728,875.00	$71,627.40	30.00%
$728,875.01	$971,833.30	$175,756.90	32.00%
$971,833.31	$2,915,500.00	$253,503.50	34.00%
$2,915,500.01	En adelante	$914,350.20	35.00%

6.- Noviembre-diciembre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$6,942.20	$0.00	1.92%
$6,942.21	$58,922.16	$133.28	6.40%
$58,922.17	$103,550.44	$3,460.01	10.88%
$103,550.45	$120,372.83	$8,315.57	16.00%
$120,372.84	$144,119.23	$11,007.14	17.92%
$144,119.24	$290,667.75	$15,262.49	21.36%
$290,667.76	$458,132.29	$46,565.26	23.52%
$458,132.30	$874,650.00	$85,952.92	30.00%
$874,650.01	$1,166,200.00	$210,908.23	32.00%
$1,166,200.01	$3,498,600.00	$304,204.21	34.00%
$3,498,600.01	En adelante	$1,097,220.21	35.00%

IV.- Tarifas provisionales para personas físicas con ingresos por arrendamiento

1.- Tablas ISR 2019: mensual

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$578.52	$0.00	1.92%
$578.53	$4,910.18	$11.11	6.40%
$4,910.19	$8,629.20	$288.33	10.88%
$8,629.21	$10,031.07	$692.96	16.00%
$10,031.08	$12,009.94	$917.26	17.92%
$12,009.95	$24,222.31	$1,271.87	21.36%
$24,222.32	$38,177.69	$3,880.44	23.52%
$38,177.70	$72,887.50	$7,162.74	30.00%
$72,887.51	$97,183.33	$17,575.69	32.00%
$97,183.34	$291,550.00	$25,350.35	34.00%
$291,550.01	En adelante	$91,435.02	35.00%

2.- Tablas ISR 2019: trimestral

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$1,735.56	$0.00	1.92%
$1,735.57	$14,730.54	$33.33	6.40%
$14,730.55	$25,887.60	$864.99	10.88%
$25,887.61	$30,093.21	$2,078.88	16.00%
$30,093.22	$36,029.82	$2,751.78	17.92%
$36,029.83	$72,666.93	$3,815.61	21.36%
$72,666.94	$114,533.07	$11,641.32	23.52%
$114,533.08	$218,662.50	$21,488.22	30.00%
$218,662.51	$291,549.99	$52,727.07	32.00%
$291,550.00	$874,650.00	$76,051.05	34.00%
$874,650.01	En adelante	$274,305.06	35.00%

V.- Tarifas semestrales para personas morales con actividades agrícolas y ganaderas

1.- Tablas ISR 2019: primer semestre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$3,471.12	$0.00	1.92%
$3,471.13	$29,461.08	$66.66	6.40%
$29,461.09	$51,775.20	$1,729.98	10.88%
$51,775.21	$60,186.42	$4,157.76	16.00%
$60,186.43	$72,059.64	$5,503.56	17.92%
$72,059.65	$145,333.86	$7,631.22	21.36%
$145,333.87	$229,066.14	$23,282.64	23.52%
$229,066.15	$437,325.00	$42,976.44	30.00%
$437,325.01	$583,099.98	$105,454.14	32.00%
$583,099.99	$1,749,300.00	$152,102.10	34.00%
$1,749,300.01	En adelante	$548,610.12	35.00%

2.- Tablas ISR 2019: segundo semestre

Limite inferior	Limite superior	Cuota fija	% sobre excedente
$0.01	$6,942.20	$0.00	1.92%
$6,942.21	$58,922.16	$133.28	6.40%
$58,922.17	$103,550.44	$3,460.01	10.88%
$103,550.45	$120,372.83	$8,315.57	16.00%
$120,372.84	$144,119.23	$11,007.14	17.92%
$144,119.24	$290,667.75	$15,262.49	21.36%
$290,667.76	$458,132.29	$46,565.26	23.52%
$458,132.30	$874,650.00	$85,952.92	30.00%
$874,650.01	$1,166,200.00	$210,908.23	32.00%
$1,166,200.01	$3,498,600.00	$304,204.21	34.00%
$3,498,600.01	En adelante	$1,097,220.21	35.00%