Publicidad 160x600

Tablas ISR 2023 - Impuesto Sobre la Renta

Conoce las tarifas ISR 2023 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2023.

Las tarifas ISR 2023 tienen varios cambios respecto al año pasado, pues la inflación acumulada desde el último cambio ya excedió el 10%.

Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,952.49	$0.00	1.92%
$8,952.50	$75,984.55	$171.88	6.40%
$75,984.56	$133,536.07	$4,461.94	10.88%
$133,536.08	$155,229.80	$10,723.55	16.00%
$155,229.81	$185,852.57	$14,194.54	17.92%
$185,852.58	$374,837.88	$19,682.13	21.36%
$374,837.89	$590,795.99	$60,049.40	23.52%
$590,796.00	$1,127,926.84	$110,842.74	30.00%
$1,127,926.85	$1,503,902.46	$271,981.99	32.00%
$1,503,902.47	$4,511,707.37	$392,294.17	34.00%
$4,511,707.38	En adelante	$1,414,947.85	35.00%

I.- Retenciones periódicas de ISR

1.- Tablas ISR 2023: retención diaria

Tarifa de ISR diaria

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$24.54	$0.00	1.92%
$24.54	$208.29	$0.47	6.40%
$208.30	$366.05	$12.23	10.88%
$366.06	$425.52	$29.40	16.00%
$425.53	$509.46	$38.91	17.92%
$509.47	$1,027.52	$53.95	21.36%
$1,027.53	$1,619.51	$164.61	23.52%
$1,619.52	$3,091.90	$303.85	30.00%
$3,091.91	$4,122.54	$745.56	32.00%
$4,122.55	$12,367.62	$1,075.37	34.00%
$12,367.63	En adelante	$3,878.69	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 2023: retenciónes semanales

Tarifa de ISR semanal

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$171.78	$0.00	1.92%
$171.79	$1,458.03	$3.29	6.40%
$1,458.04	$2,562.35	$85.61	10.88%
$2,562.36	$2,978.64	$205.80	16.00%
$2,978.65	$3,566.22	$272.37	17.92%
$3,566.23	$7,192.64	$377.65	21.36%
$7,192.65	$11,336.57	$1,152.27	23.52%
$11,336.58	$21,643.30	$2,126.95	30.00%
$21,643.31	$28,857.78	$5,218.92	32.00%
$28,857.79	$86,573.34	$7,527.59	34.00%
$86,573.35	En adelante	$27,150.83	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 2023: retenciónes decenales

Tarifa de ISR decenal

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$245.40	$0.00	1.92%
$245.41	$2,082.90	$4.70	6.40%
$2,082.91	$3,660.50	$122.30	10.88%
$3,660.51	$4,255.20	$294.00	16.00%
$4,255.21	$5,094.60	$389.10	17.92%
$5,094.61	$10,275.20	$539.50	21.36%
$10,275.21	$16,195.10	$1,646.10	23.52%
$16,195.11	$30,919.00	$3,038.50	30.00%
$30,919.01	$41,225.40	$7,455.60	32.00%
$41,225.41	$123,676.20	$10,753.70	34.00%
$123,676.21	En adelante	$38,786.90	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 2023: pagos quincenales

Tarifa de ISR quincenal

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$368.10	$0.00	1.92%
$368.11	$3,124.35	$7.05	6.40%
$3,124.36	$5,490.75	$183.45	10.88%
$5,490.76	$6,382.80	$441.00	16.00%
$6,382.81	$7,641.90	$583.65	17.92%
$7,641.91	$15,412.80	$809.25	21.36%
$15,412.81	$24,292.65	$2,469.15	23.52%
$24,292.66	$46,378.50	$4,557.75	30.00%
$46,378.51	$61,838.10	$11,183.40	32.00%
$61,838.11	$185,514.30	$16,130.55	34.00%
$185,514.31	En adelante	$58,180.35	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 2023: pagos mensuales

Tarifa de ISR mensual

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$746.04	$0.00	1.92%
$746.05	$6,332.05	$14.32	6.40%
$6,332.06	$11,128.01	$371.83	10.88%
$11,128.02	$12,935.82	$893.63	16.00%
$12,935.83	$15,487.71	$1,182.88	17.92%
$15,487.72	$31,236.49	$1,640.18	21.36%
$31,236.50	$49,233.00	$5,004.12	23.52%
$49,233.01	$93,993.90	$9,236.89	30.00%
$93,993.91	$125,325.20	$22,665.17	32.00%
$125,325.21	$375,975.61	$32,691.18	34.00%
$375,975.62	En adelante	$117,912.32	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 2023: anual

Tarifa de ISR anual

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,952.49	$0.00	1.92%
$8,952.50	$75,984.55	$171.88	6.40%
$75,984.56	$133,536.07	$4,461.94	10.88%
$133,536.08	$155,229.80	$10,723.55	16.00%
$155,229.81	$185,852.57	$14,194.54	17.92%
$185,852.58	$374,837.88	$19,682.13	21.36%
$374,837.89	$590,795.99	$60,049.40	23.52%
$590,796.00	$1,127,926.84	$110,842.74	30.00%
$1,127,926.85	$1,503,902.46	$271,981.99	32.00%
$1,503,902.47	$4,511,707.37	$392,294.17	34.00%
$4,511,707.38	En adelante	$1,414,947.85	35.00%

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

1.- Tablas ISR 2023: enero

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$746.04	$0.00	1.92%
$746.05	$6,332.05	$14.32	6.40%
$6,332.06	$11,128.01	$371.83	10.88%
$11,128.02	$12,935.82	$893.63	16.00%
$12,935.83	$15,487.71	$1,182.88	17.92%
$15,487.72	$31,236.49	$1,640.18	21.36%
$31,236.50	$49,233.00	$5,004.12	23.52%
$49,233.01	$93,993.90	$9,236.89	30.00%
$93,993.91	$125,325.20	$22,665.17	32.00%
$125,325.21	$375,975.61	$32,691.18	34.00%
$375,975.62	En adelante	$117,912.32	35.00%

2.- Tablas ISR 2023: febrero

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$1,492.08	$0.00	1.92%
$1,492.09	$12,664.10	$28.64	6.40%
$12,664.11	$22,256.02	$743.66	10.88%
$22,256.03	$25,871.64	$1,787.26	16.00%
$25,871.65	$30,975.42	$2,365.76	17.92%
$30,975.43	$62,472.98	$3,280.36	21.36%
$62,472.99	$98,466.00	$10,008.24	23.52%
$98,466.01	$187,987.80	$18,473.78	30.00%
$187,987.81	$250,650.40	$45,330.34	32.00%
$250,650.41	$751,951.22	$65,382.36	34.00%
$751,951.23	En adelante	$235,824.64	35.00%

3.- Tablas ISR 2023: marzo

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$2,238.12	$0.00	1.92%
$2,238.13	$18,996.15	$42.96	6.40%
$18,996.16	$33,384.03	$1,115.49	10.88%
$33,384.04	$38,807.46	$2,680.89	16.00%
$38,807.47	$46,463.13	$3,548.64	17.92%
$46,463.14	$93,709.47	$4,920.54	21.36%
$93,709.48	$147,699.00	$15,012.36	23.52%
$147,699.01	$281,981.70	$27,710.67	30.00%
$281,981.71	$375,975.60	$67,995.51	32.00%
$375,975.61	$1,127,926.83	$98,073.54	34.00%
$1,127,926.84	En adelante	$353,736.96	35.00%

4.- Tablas ISR 2023: abril

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$2,984.16	$0.00	1.92%
$2,984.17	$25,328.20	$57.28	6.40%
$25,328.21	$44,512.04	$1,487.32	10.88%
$44,512.05	$51,743.28	$3,574.52	16.00%
$51,743.29	$61,950.84	$4,731.52	17.92%
$61,950.85	$124,945.96	$6,560.72	21.36%
$124,945.97	$196,932.00	$20,016.48	23.52%
$196,932.01	$375,975.60	$36,947.56	30.00%
$375,975.61	$501,300.80	$90,660.68	32.00%
$501,300.81	$1,503,902.44	$130,764.72	34.00%
$1,503,902.45	En adelante	$471,649.28	35.00%

5.- Tablas ISR 2023: mayo

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$3,730.20	$0.00	1.92%
$3,730.21	$31,660.25	$71.60	6.40%
$31,660.26	$55,640.05	$1,859.15	10.88%
$55,640.06	$64,679.10	$4,468.15	16.00%
$64,679.11	$77,438.55	$5,914.40	17.92%
$77,438.56	$156,182.45	$8,200.90	21.36%
$156,182.46	$246,165.00	$25,020.60	23.52%
$246,165.01	$469,969.50	$46,184.45	30.00%
$469,969.51	$626,626.00	$113,325.85	32.00%
$626,626.01	$1,879,878.05	$163,455.90	34.00%
$1,879,878.06	En adelante	$589,561.60	35.00%

6.- Tablas ISR 2023: junio

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$4,476.24	$0.00	1.92%
$4,476.25	$37,992.30	$85.92	6.40%
$37,992.31	$66,768.06	$2,230.98	10.88%
$66,768.07	$77,614.92	$5,361.78	16.00%
$77,614.93	$92,926.26	$7,097.28	17.92%
$92,926.27	$187,418.94	$9,841.08	21.36%
$187,418.95	$295,398.00	$30,024.72	23.52%
$295,398.01	$563,963.40	$55,421.34	30.00%
$563,963.41	$751,951.20	$135,991.02	32.00%
$751,951.21	$2,255,853.66	$196,147.08	34.00%
$2,255,853.67	En adelante	$707,473.92	35.00%

7.- Tablas ISR 2023: julio

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$5,222.28	$0.00	1.92%
$5,222.29	$44,324.35	$100.24	6.40%
$44,324.36	$77,896.07	$2,602.81	10.88%
$77,896.08	$90,550.74	$6,255.41	16.00%
$90,550.75	$108,413.97	$8,280.16	17.92%
$108,413.98	$218,655.43	$11,481.26	21.36%
$218,655.44	$344,631.00	$35,028.84	23.52%
$344,631.01	$657,957.30	$64,658.23	30.00%
$657,957.31	$877,276.40	$158,656.19	32.00%
$877,276.41	$2,631,829.27	$228,838.26	34.00%
$2,631,829.28	En adelante	$825,386.24	35.00%

8.- Tablas ISR 2023: agosto

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$5,968.32	$0.00	1.92%
$5,968.33	$50,656.40	$114.56	6.40%
$50,656.41	$89,024.08	$2,974.64	10.88%
$89,024.09	$103,486.56	$7,149.04	16.00%
$103,486.57	$123,901.68	$9,463.04	17.92%
$123,901.69	$249,891.92	$13,121.44	21.36%
$249,891.93	$393,864.00	$40,032.96	23.52%
$393,864.01	$751,951.20	$73,895.12	30.00%
$751,951.21	$1,002,601.60	$181,321.36	32.00%
$1,002,601.61	$3,007,804.88	$261,529.44	34.00%
$3,007,804.89	En adelante	$943,298.56	35.00%

9.- Tablas ISR 2023: septiembre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$6,714.36	$0.00	1.92%
$6,714.37	$56,988.45	$128.88	6.40%
$56,988.46	$100,152.09	$3,346.47	10.88%
$100,152.10	$116,422.38	$8,042.67	16.00%
$116,422.39	$139,389.39	$10,645.92	17.92%
$139,389.40	$281,128.41	$14,761.62	21.36%
$281,128.42	$443,097.00	$45,037.08	23.52%
$443,097.01	$845,945.10	$83,132.01	30.00%
$845,945.11	$1,127,926.80	$203,986.53	32.00%
$1,127,926.81	$3,383,780.49	$294,220.62	34.00%
$3,383,780.50	En adelante	$1,061,210.88	35.00%

10.- Tablas ISR 2023: octubre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$7,460.40	$0.00	1.92%
$7,460.41	$63,320.50	$143.20	6.40%
$63,320.51	$111,280.10	$3,718.30	10.88%
$111,280.11	$129,358.20	$8,936.30	16.00%
$129,358.21	$154,877.10	$11,828.80	17.92%
$154,877.11	$312,364.90	$16,401.80	21.36%
$312,364.91	$492,330.00	$50,041.20	23.52%
$492,330.01	$939,939.00	$92,368.90	30.00%
$939,939.01	$1,253,252.00	$226,651.70	32.00%
$1,253,252.01	$3,759,756.10	$326,911.80	34.00%
$3,759,756.11	En adelante	$1,179,123.20	35.00%

11.- Tablas ISR 2023: noviembre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,206.44	$0.00	1.92%
$8,206.45	$69,652.55	$157.52	6.40%
$69,652.56	$122,408.11	$4,090.13	10.88%
$122,408.12	$142,294.02	$9,829.93	16.00%
$142,294.03	$170,364.81	$13,011.68	17.92%
$170,364.82	$343,601.39	$18,041.98	21.36%
$343,601.40	$541,563.00	$55,045.32	23.52%
$541,563.01	$1,033,932.90	$101,605.79	30.00%
$1,033,932.91	$1,378,577.20	$249,316.87	32.00%
$1,378,577.21	$4,135,731.71	$359,602.98	34.00%
$4,135,731.72	En adelante	$1,297,035.52	35.00%

12.- Tablas ISR 2023: diciembre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,952.49	$0.00	1.92%
$8,952.50	$75,984.55	$171.88	6.40%
$75,984.56	$133,536.07	$4,461.94	10.88%
$133,536.08	$155,229.80	$10,723.55	16.00%
$155,229.81	$185,852.57	$14,194.54	17.92%
$185,852.58	$374,837.88	$19,682.13	21.36%
$374,837.89	$590,795.99	$60,049.40	23.52%
$590,796.00	$1,127,926.84	$110,842.74	30.00%
$1,127,926.85	$1,503,902.46	$271,981.99	32.00%
$1,503,902.47	$4,511,707.37	$392,294.17	34.00%
$4,511,707.38	En adelante	$1,414,947.85	35.00%

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023 - Primer bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$1,492.08	$0.00	1.92%
$1,492.09	$12,664.10	$28.64	6.40%
$12,664.11	$22,256.02	$743.66	10.88%
$22,256.03	$25,871.64	$1,787.26	16.00%
$25,871.65	$30,975.42	$2,365.76	17.92%
$30,975.43	$62,472.98	$3,280.36	21.36%
$62,472.99	$98,466.00	$10,008.24	23.52%
$98,466.01	$187,987.80	$18,473.78	30.00%
$187,987.81	$250,650.40	$45,330.34	32.00%
$250,650.41	$751,951.22	$65,382.36	34.00%
$751,951.23	En adelante	$235,824.64	35.00%

2.- Marzo-abril 2023 - Segundo bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$2,984.16	$0.00	1.92%
$2,984.17	$25,328.20	$57.28	6.40%
$25,328.21	$44,512.04	$1,487.32	10.88%
$44,512.05	$51,743.28	$3,574.52	16.00%
$51,743.29	$61,950.84	$4,731.52	17.92%
$61,950.85	$124,945.96	$6,560.72	21.36%
$124,945.97	$196,932.00	$20,016.48	23.52%
$196,932.01	$375,975.60	$36,947.56	30.00%
$375,975.61	$501,300.80	$90,660.68	32.00%
$501,300.81	$1,503,902.44	$130,764.72	34.00%
$1,503,902.45	En adelante	$471,649.28	35.00%

3.- Mayo-junio 2023 - Tercer bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$4,476.24	$0.00	1.92%
$4,476.25	$37,992.30	$85.92	6.40%
$37,992.31	$66,768.06	$2,230.98	10.88%
$66,768.07	$77,614.92	$5,361.78	16.00%
$77,614.93	$92,926.26	$7,097.28	17.92%
$92,926.27	$187,418.94	$9,841.08	21.36%
$187,418.95	$295,398.00	$30,024.72	23.52%
$295,398.01	$563,963.40	$55,421.34	30.00%
$563,963.41	$751,951.20	$135,991.02	32.00%
$751,951.21	$2,255,853.66	$196,147.08	34.00%
$2,255,853.67	En adelante	$707,473.92	35.00%

4.- Julio-agosto 2023 - Cuarto bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$5,968.32	$0.00	1.92%
$5,968.33	$50,656.40	$114.56	6.40%
$50,656.41	$89,024.08	$2,974.64	10.88%
$89,024.09	$103,486.56	$7,149.04	16.00%
$103,486.57	$123,901.68	$9,463.04	17.92%
$123,901.69	$249,891.92	$13,121.44	21.36%
$249,891.93	$393,864.00	$40,032.96	23.52%
$393,864.01	$751,951.20	$73,895.12	30.00%
$751,951.21	$1,002,601.60	$181,321.36	32.00%
$1,002,601.61	$3,007,804.88	$261,529.44	34.00%
$3,007,804.89	En adelante	$943,298.56	35.00%

5.- Septiembre-octubre 2023 - Quinto bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$7,460.40	$0.00	1.92%
$7,460.41	$63,320.50	$143.20	6.40%
$63,320.51	$111,280.10	$3,718.30	10.88%
$111,280.11	$129,358.20	$8,936.30	16.00%
$129,358.21	$154,877.10	$11,828.80	17.92%
$154,877.11	$312,364.90	$16,401.80	21.36%
$312,364.91	$492,330.00	$50,041.20	23.52%
$492,330.01	$939,939.00	$92,368.90	30.00%
$939,939.01	$1,253,252.00	$226,651.70	32.00%
$1,253,252.01	$3,759,756.10	$326,911.80	34.00%
$3,759,756.11	En adelante	$1,179,123.20	35.00%

6.- Noviembre-diciembre 2023 - Sexto bimestre

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,952.49	$0.00	1.92%
$8,952.50	$75,984.55	$171.88	6.40%
$75,984.56	$133,536.07	$4,461.94	10.88%
$133,536.08	$155,229.80	$10,723.55	16.00%
$155,229.81	$185,852.57	$14,194.54	17.92%
$185,852.58	$374,837.88	$19,682.13	21.36%
$374,837.89	$590,795.99	$60,049.40	23.52%
$590,796.00	$1,127,926.84	$110,842.74	30.00%
$1,127,926.85	$1,503,902.46	$271,981.99	32.00%
$1,503,902.47	$4,511,707.37	$392,294.17	34.00%
$4,511,707.38	En adelante	$1,414,947.85	35.00%

IV.- Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la enajenación de inmuebles

Límite inferior	Límite superior	Cuota fija	% sobre excedente
$0.01	$8,952.49	$0.00	1.92%
$8,952.50	$75,984.55	$171.88	6.40%
$75,984.56	$133,536.07	$4,461.94	10.88%
$133,536.08	$155,229.80	$10,723.55	16.00%
$155,229.81	$185,852.57	$14,194.54	17.92%
$185,852.58	$374,837.88	$19,682.13	21.36%
$374,837.89	$590,795.99	$60,049.40	23.52%
$590,796.00	$1,127,926.84	$110,842.74	30.00%
$1,127,926.85	$1,503,902.46	$271,981.99	32.00%
$1,503,902.47	$4,511,707.37	$392,294.17	34.00%
$4,511,707.38	En adelante	$1,414,947.85	35.00%