Lunes, 21 de abril de 2025
USD/MXN 17.2340 EUR/MXN 18.9120 UDI 8.1234 TIIE 28D 10.50% IPC BMV 52,432 WTI USD 82.14 USD/MXN 17.2340 EUR/MXN 18.9120 UDI 8.1234 TIIE 28D 10.50% IPC BMV 52,432 WTI USD 82.14
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Tablas ISR 2025

Tablas ISR 2025 - Impuesto Sobre la Renta

Estas son las nuevas tarifas ISR 2025 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2025.

El Servicio de Administración Tributaria (SAT) ha actualizado las tarifas del Impuesto Sobre la Renta (ISR) para 2025. Estas medidas buscan ajustar la carga tributaria a las condiciones económicas actuales, promoviendo una mayor equidad fiscal.


Tarifa para el cálculo del impuesto correspondiente al ejercicio 2025

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,952.49$0.001.92%
$8,952.50$75,984.55$171.886.40%
$75,984.56$133,536.07$4,461.9410.88%
$133,536.08$155,229.80$10,723.5516.00%
$155,229.81$185,852.57$14,194.5417.92%
$185,852.58$374,837.88$19,682.1321.36%
$374,837.89$590,795.99$60,049.4023.52%
$590,796.00$1,127,926.84$110,842.7430.00%
$1,127,926.85$1,503,902.46$271,981.9932.00%
$1,503,902.47$4,511,707.37$392,294.1734.00%
$4,511,707.38En adelante$1,414,947.8535.00%

I.- Retenciones periódicas de ISR

1.- Tarifas ISR 2025: retención diaria

Tarifa de ISR diaria

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$24.54$0.001.92%
$24.54$208.29$0.476.40%
$208.30$366.05$12.2310.88%
$366.06$425.52$29.4016.00%
$425.53$509.46$38.9117.92%
$509.47$1,027.52$53.9521.36%
$1,027.53$1,619.51$164.6123.52%
$1,619.52$3,091.90$303.8530.00%
$3,091.91$4,122.54$745.5632.00%
$4,122.55$12,367.62$1,075.3734.00%
$12,367.63En adelante$3,878.6935.00%

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
$242.85En adelante$0.00

2.- Tarifas ISR 2025: retenciónes semanales

Tarifa de ISR semanal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$171.78$0.001.92%
$171.79$1,458.03$3.296.40%
$1,458.04$2,562.35$85.6110.88%
$2,562.36$2,978.64$205.8016.00%
$2,978.65$3,566.22$272.3717.92%
$3,566.23$7,192.64$377.6521.36%
$7,192.65$11,336.57$1,152.2723.52%
$11,336.58$21,643.30$2,126.9530.00%
$21,643.31$28,857.78$5,218.9232.00%
$28,857.79$86,573.34$7,527.5934.00%
$86,573.35En adelante$27,150.8335.00%

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
$1,699.89En adelante$0.00

3.- Tarifas ISR 2025: retenciónes decenales

Tarifa de ISR decenal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$245.40$0.001.92%
$245.41$2,082.90$4.706.40%
$2,082.91$3,660.50$122.3010.88%
$3,660.51$4,255.20$294.0016.00%
$4,255.21$5,094.60$389.1017.92%
$5,094.61$10,275.20$539.5021.36%
$10,275.21$16,195.10$1,646.1023.52%
$16,195.11$30,919.00$3,038.5030.00%
$30,919.01$41,225.40$7,455.6032.00%
$41,225.41$123,676.20$10,753.7034.00%
$123,676.21En adelante$38,786.9035.00%

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
$2,428.41En adelante$0.00

4.- Tarifas ISR 2025: pagos quincenales

Tarifa de ISR quincenal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$368.10$0.001.92%
$368.11$3,124.35$7.056.40%
$3,124.36$5,490.75$183.4510.88%
$5,490.76$6,382.80$441.0016.00%
$6,382.81$7,641.90$583.6517.92%
$7,641.91$15,412.80$809.2521.36%
$15,412.81$24,292.65$2,469.1523.52%
$24,292.66$46,378.50$4,557.7530.00%
$46,378.51$61,838.10$11,183.4032.00%
$61,838.11$185,514.30$16,130.5534.00%
$185,514.31En adelante$58,180.3535.00%

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
$3,642.61En adelante$0.00

5.- Tarifas ISR 2025: pagos mensuales

Tarifa de ISR mensual

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$746.04$0.001.92%
$746.05$6,332.05$14.326.40%
$6,332.06$11,128.01$371.8310.88%
$11,128.02$12,935.82$893.6316.00%
$12,935.83$15,487.71$1,182.8817.92%
$15,487.72$31,236.49$1,640.1821.36%
$31,236.50$49,233.00$5,004.1223.52%
$49,233.01$93,993.90$9,236.8930.00%
$93,993.91$125,325.20$22,665.1732.00%
$125,325.21$375,975.61$32,691.1834.00%
$375,975.62En adelante$117,912.3235.00%

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
$7,382.34En adelante$0.00

6.- Tarifas ISR 2025: anual

Tarifa de ISR anual

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,952.49$0.001.92%
$8,952.50$75,984.55$171.886.40%
$75,984.56$133,536.07$4,461.9410.88%
$133,536.08$155,229.80$10,723.5516.00%
$155,229.81$185,852.57$14,194.5417.92%
$185,852.58$374,837.88$19,682.1321.36%
$374,837.89$590,795.99$60,049.4023.52%
$590,796.00$1,127,926.84$110,842.7430.00%
$1,127,926.85$1,503,902.46$271,981.9932.00%
$1,503,902.47$4,511,707.37$392,294.1734.00%
$4,511,707.38En adelante$1,414,947.8535.00%

Subsidio para el empleo anual

Para ingresos de Hasta ingresos de Subsidio anual
$0.01$21,227.52$4,884.24
$21,227.53$31,840.56$4,881.96
$31,840.57$41,674.08$4,879.44
$41,674.09$42,454.44$4,713.24
$42,454.45$53,353.80$4,589.52
$53,353.81$56,606.16$4,250.76
$56,606.17$64,025.04$3,898.44
$64,025.05$74,696.04$3,535.56
$74,696.05$85,366.80$3,042.48
$85,366.81$88,587.96$2,611.32
$88,587.97En adelante$0.00

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

1.- Tarifas ISR 2025: enero

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$746.04$0.001.92%
$746.05$6,332.05$14.326.40%
$6,332.06$11,128.01$371.8310.88%
$11,128.02$12,935.82$893.6316.00%
$12,935.83$15,487.71$1,182.8817.92%
$15,487.72$31,236.49$1,640.1821.36%
$31,236.50$49,233.00$5,004.1223.52%
$49,233.01$93,993.90$9,236.8930.00%
$93,993.91$125,325.20$22,665.1732.00%
$125,325.21$375,975.61$32,691.1834.00%
$375,975.62En adelante$117,912.3235.00%

2.- Tarifas ISR 2025: febrero

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$1,492.08$0.001.92%
$1,492.09$12,664.10$28.646.40%
$12,664.11$22,256.02$743.6610.88%
$22,256.03$25,871.64$1,787.2616.00%
$25,871.65$30,975.42$2,365.7617.92%
$30,975.43$62,472.98$3,280.3621.36%
$62,472.99$98,466.00$10,008.2423.52%
$98,466.01$187,987.80$18,473.7830.00%
$187,987.81$250,650.40$45,330.3432.00%
$250,650.41$751,951.22$65,382.3634.00%
$751,951.23En adelante$235,824.6435.00%

3.- Tarifas ISR 2025: marzo

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$2,238.12$0.001.92%
$2,238.13$18,996.15$42.966.40%
$18,996.16$33,384.03$1,115.4910.88%
$33,384.04$38,807.46$2,680.8916.00%
$38,807.47$46,463.13$3,548.6417.92%
$46,463.14$93,709.47$4,920.5421.36%
$93,709.48$147,699.00$15,012.3623.52%
$147,699.01$281,981.70$27,710.6730.00%
$281,981.71$375,975.60$67,995.5132.00%
$375,975.61$1,127,926.83$98,073.5434.00%
$1,127,926.84En adelante$353,736.9635.00%

4.- Tarifas ISR 2025: abril

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$2,984.16$0.001.92%
$2,984.17$25,328.20$57.286.40%
$25,328.21$44,512.04$1,487.3210.88%
$44,512.05$51,743.28$3,574.5216.00%
$51,743.29$61,950.84$4,731.5217.92%
$61,950.85$124,945.96$6,560.7221.36%
$124,945.97$196,932.00$20,016.4823.52%
$196,932.01$375,975.60$36,947.5630.00%
$375,975.61$501,300.80$90,660.6832.00%
$501,300.81$1,503,902.44$130,764.7234.00%
$1,503,902.45En adelante$471,649.2835.00%

5.- Tarifas ISR 2025: mayo

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$3,730.20$0.001.92%
$3,730.21$31,660.25$71.606.40%
$31,660.26$55,640.05$1,859.1510.88%
$55,640.06$64,679.10$4,468.1516.00%
$64,679.11$77,438.55$5,914.4017.92%
$77,438.56$156,182.45$8,200.9021.36%
$156,182.46$246,165.00$25,020.6023.52%
$246,165.01$469,969.50$46,184.4530.00%
$469,969.51$626,626.00$113,325.8532.00%
$626,626.01$1,879,878.05$163,455.9034.00%
$1,879,878.06En adelante$589,561.6035.00%

6.- Tarifas ISR 2025: junio

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$4,476.24$0.001.92%
$4,476.25$37,992.30$85.926.40%
$37,992.31$66,768.06$2,230.9810.88%
$66,768.07$77,614.92$5,361.7816.00%
$77,614.93$92,926.26$7,097.2817.92%
$92,926.27$187,418.94$9,841.0821.36%
$187,418.95$295,398.00$30,024.7223.52%
$295,398.01$563,963.40$55,421.3430.00%
$563,963.41$751,951.20$135,991.0232.00%
$751,951.21$2,255,853.66$196,147.0834.00%
$2,255,853.67En adelante$707,473.9235.00%

7.- Tarifas ISR 2025: julio

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,222.28$0.001.92%
$5,222.29$44,324.35$100.246.40%
$44,324.36$77,896.07$2,602.8110.88%
$77,896.08$90,550.74$6,255.4116.00%
$90,550.75$108,413.97$8,280.1617.92%
$108,413.98$218,655.43$11,481.2621.36%
$218,655.44$344,631.00$35,028.8423.52%
$344,631.01$657,957.30$64,658.2330.00%
$657,957.31$877,276.40$158,656.1932.00%
$877,276.41$2,631,829.27$228,838.2634.00%
$2,631,829.28En adelante$825,386.2435.00%

8.- Tarifas ISR 2025: agosto

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,968.32$0.001.92%
$5,968.33$50,656.40$114.566.40%
$50,656.41$89,024.08$2,974.6410.88%
$89,024.09$103,486.56$7,149.0416.00%
$103,486.57$123,901.68$9,463.0417.92%
$123,901.69$249,891.92$13,121.4421.36%
$249,891.93$393,864.00$40,032.9623.52%
$393,864.01$751,951.20$73,895.1230.00%
$751,951.21$1,002,601.60$181,321.3632.00%
$1,002,601.61$3,007,804.88$261,529.4434.00%
$3,007,804.89En adelante$943,298.5635.00%

9.- Tarifas ISR 2025: septiembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$6,714.36$0.001.92%
$6,714.37$56,988.45$128.886.40%
$56,988.46$100,152.09$3,346.4710.88%
$100,152.10$116,422.38$8,042.6716.00%
$116,422.39$139,389.39$10,645.9217.92%
$139,389.40$281,128.41$14,761.6221.36%
$281,128.42$443,097.00$45,037.0823.52%
$443,097.01$845,945.10$83,132.0130.00%
$845,945.11$1,127,926.80$203,986.5332.00%
$1,127,926.81$3,383,780.49$294,220.6234.00%
$3,383,780.50En adelante$1,061,210.8835.00%

10.- Tarifas ISR 2025: octubre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,460.40$0.001.92%
$7,460.41$63,320.50$143.206.40%
$63,320.51$111,280.10$3,718.3010.88%
$111,280.11$129,358.20$8,936.3016.00%
$129,358.21$154,877.10$11,828.8017.92%
$154,877.11$312,364.90$16,401.8021.36%
$312,364.91$492,330.00$50,041.2023.52%
$492,330.01$939,939.00$92,368.9030.00%
$939,939.01$1,253,252.00$226,651.7032.00%
$1,253,252.01$3,759,756.10$326,911.8034.00%
$3,759,756.11En adelante$1,179,123.2035.00%

11.- Tarifas ISR 2025: noviembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,206.44$0.001.92%
$8,206.45$69,652.55$157.526.40%
$69,652.56$122,408.11$4,090.1310.88%
$122,408.12$142,294.02$9,829.9316.00%
$142,294.03$170,364.81$13,011.6817.92%
$170,364.82$343,601.39$18,041.9821.36%
$343,601.40$541,563.00$55,045.3223.52%
$541,563.01$1,033,932.90$101,605.7930.00%
$1,033,932.91$1,378,577.20$249,316.8732.00%
$1,378,577.21$4,135,731.71$359,602.9834.00%
$4,135,731.72En adelante$1,297,035.5235.00%

12.- Tarifas ISR 2025: diciembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,952.49$0.001.92%
$8,952.50$75,984.55$171.886.40%
$75,984.56$133,536.07$4,461.9410.88%
$133,536.08$155,229.80$10,723.5516.00%
$155,229.81$185,852.57$14,194.5417.92%
$185,852.58$374,837.88$19,682.1321.36%
$374,837.89$590,795.99$60,049.4023.52%
$590,796.00$1,127,926.84$110,842.7430.00%
$1,127,926.85$1,503,902.46$271,981.9932.00%
$1,503,902.47$4,511,707.37$392,294.1734.00%
$4,511,707.38En adelante$1,414,947.8535.00%

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2025 - 1er Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$1,492.08$0.001.92%
$1,492.09$12,664.10$28.646.40%
$12,664.11$22,256.02$743.6610.88%
$22,256.03$25,871.64$1,787.2616.00%
$25,871.65$30,975.42$2,365.7617.92%
$30,975.43$62,472.98$3,280.3621.36%
$62,472.99$98,466.00$10,008.2423.52%
$98,466.01$187,987.80$18,473.7830.00%
$187,987.81$250,650.40$45,330.3432.00%
$250,650.41$751,951.22$65,382.3634.00%
$751,951.23En adelante$235,824.6435.00%

2.- Marzo-abril 2025 - 2do Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$2,984.16$0.001.92%
$2,984.17$25,328.20$57.286.40%
$25,328.21$44,512.04$1,487.3210.88%
$44,512.05$51,743.28$3,574.5216.00%
$51,743.29$61,950.84$4,731.5217.92%
$61,950.85$124,945.96$6,560.7221.36%
$124,945.97$196,932.00$20,016.4823.52%
$196,932.01$375,975.60$36,947.5630.00%
$375,975.61$501,300.80$90,660.6832.00%
$501,300.81$1,503,902.44$130,764.7234.00%
$1,503,902.45En adelante$471,649.2835.00%

3.- Mayo-junio 2025 - 3er Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$4,476.24$0.001.92%
$4,476.25$37,992.30$85.926.40%
$37,992.31$66,768.06$2,230.9810.88%
$66,768.07$77,614.92$5,361.7816.00%
$77,614.93$92,926.26$7,097.2817.92%
$92,926.27$187,418.94$9,841.0821.36%
$187,418.95$295,398.00$30,024.7223.52%
$295,398.01$563,963.40$55,421.3430.00%
$563,963.41$751,951.20$135,991.0232.00%
$751,951.21$2,255,853.66$196,147.0834.00%
$2,255,853.67En adelante$707,473.9235.00%

4.- Julio-agosto 2025 - 4to Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,968.32$0.001.92%
$5,968.33$50,656.40$114.566.40%
$50,656.41$89,024.08$2,974.6410.88%
$89,024.09$103,486.56$7,149.0416.00%
$103,486.57$123,901.68$9,463.0417.92%
$123,901.69$249,891.92$13,121.4421.36%
$249,891.93$393,864.00$40,032.9623.52%
$393,864.01$751,951.20$73,895.1230.00%
$751,951.21$1,002,601.60$181,321.3632.00%
$1,002,601.61$3,007,804.88$261,529.4434.00%
$3,007,804.89En adelante$943,298.5635.00%

5.- Septiembre-octubre 2025 - 5to Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,460.40$0.001.92%
$7,460.41$63,320.50$143.206.40%
$63,320.51$111,280.10$3,718.3010.88%
$111,280.11$129,358.20$8,936.3016.00%
$129,358.21$154,877.10$11,828.8017.92%
$154,877.11$312,364.90$16,401.8021.36%
$312,364.91$492,330.00$50,041.2023.52%
$492,330.01$939,939.00$92,368.9030.00%
$939,939.01$1,253,252.00$226,651.7032.00%
$1,253,252.01$3,759,756.10$326,911.8034.00%
$3,759,756.11En adelante$1,179,123.2035.00%

6.- Noviembre-diciembre 2025 - 6to Bimestre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,952.49$0.001.92%
$8,952.50$75,984.55$171.886.40%
$75,984.56$133,536.07$4,461.9410.88%
$133,536.08$155,229.80$10,723.5516.00%
$155,229.81$185,852.57$14,194.5417.92%
$185,852.58$374,837.88$19,682.1321.36%
$374,837.89$590,795.99$60,049.4023.52%
$590,796.00$1,127,926.84$110,842.7430.00%
$1,127,926.85$1,503,902.46$271,981.9932.00%
$1,503,902.47$4,511,707.37$392,294.1734.00%
$4,511,707.38En adelante$1,414,947.8535.00%

IV.- Tarifa para enajenación de inmuebles

Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2025, tratándose de la enajenación de inmuebles

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$8,952.49$0.001.92%
$8,952.50$75,984.55$171.886.40%
$75,984.56$133,536.07$4,461.9410.88%
$133,536.08$155,229.80$10,723.5516.00%
$155,229.81$185,852.57$14,194.5417.92%
$185,852.58$374,837.88$19,682.1321.36%
$374,837.89$590,795.99$60,049.4023.52%
$590,796.00$1,127,926.84$110,842.7430.00%
$1,127,926.85$1,503,902.46$271,981.9932.00%
$1,503,902.47$4,511,707.37$392,294.1734.00%
$4,511,707.38En adelante$1,414,947.8535.00%