Publicidad 160x600

Tablas ISR 2020 - Impuesto Sobre la Renta

Conoce las tablas ISR 2020 y las de los subsidios aplicables para saber cuanto ISR pagaras durante 2020.

Las tablas ISR 2020 no experimentaron ningún cambio respecto a las de 2019, pues la inflación acumulada desde el último cambio no excedió el 10%.

I.- Retenciones periódicas de ISR

1.- Tablas ISR 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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 2020: 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, o por otorgar uso o goce temporal de bienes

1.- Tablas ISR 2020: 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 2020: 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 2020: 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 2020: 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%