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Tablas ISR 2026 - Impuesto Sobre la Renta
Estas son las nuevas tarifas ISR 2026 y las de los subsidios aplicables para saber cuánto ISR pagar durante el 2026.
El Servicio de Administración Tributaria (SAT) ha actualizado las tarifas del Impuesto Sobre la Renta (ISR) para 2026. Estas medidas buscan ajustar la carga tributaria a las condiciones económicas actuales, promoviendo una mayor equidad fiscal.
¿Quieres calcular tu ISR 2026 sin hacer cuentas?
Usa nuestra calculadora de ISR 2026 y obtén el resultado en segundos. Solo ingresa tus ingresos y la herramienta aplica automáticamente las tarifas oficiales del SAT.
Calcular mi ISR 2026 →Tarifa para el cálculo del impuesto correspondiente al ejercicio 2026
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $10,135.11 | $0.00 | 1.92% |
| $10,135.12 | $86,022.11 | $194.59 | 6.40% |
| $86,022.12 | $151,176.19 | $5,051.37 | 10.88% |
| $151,176.20 | $175,735.66 | $12,140.13 | 16.00% |
| $175,735.67 | $210,403.69 | $16,069.64 | 17.92% |
| $210,403.70 | $424,353.97 | $22,282.14 | 21.36% |
| $424,353.98 | $668,840.14 | $67,981.92 | 23.52% |
| $668,840.15 | $1,276,925.98 | $125,485.07 | 30.00% |
| $1,276,925.99 | $1,702,567.97 | $307,910.81 | 32.00% |
| $1,702,567.98 | $5,107,703.92 | $444,116.23 | 34.00% |
| $5,107,703.93 | En adelante | $1,601,862.46 | 35.00% |
I.- Retenciones periódicas de ISR
1.- Tarifas ISR 2026: retención diaria
Tarifa de ISR diaria
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $27.77 | $0.00 | 1.92% |
| $27.78 | $235.67 | $0.53 | 6.40% |
| $235.68 | $414.18 | $13.84 | 10.88% |
| $414.19 | $481.47 | $33.27 | 16.00% |
| $481.48 | $576.45 | $44.03 | 17.92% |
| $576.46 | $1,162.61 | $61.05 | 21.36% |
| $1,162.62 | $1,832.44 | $186.24 | 23.52% |
| $1,832.45 | $3,498.70 | $343.79 | 30.00% |
| $3,498.71 | $4,664.84 | $843.66 | 32.00% |
| $4,664.85 | $13,994.53 | $1,216.82 | 34.00% |
| $13,994.54 | En adelante | $4,388.89 | 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.- Tarifas ISR 2026: retenciónes semanales
Tarifa de ISR semanal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $194.39 | $0.00 | 1.92% |
| $194.40 | $1,649.69 | $3.72 | 6.40% |
| $1,649.70 | $2,899.26 | $96.88 | 10.88% |
| $2,899.27 | $3,370.29 | $232.89 | 16.00% |
| $3,370.30 | $4,035.15 | $308.21 | 17.92% |
| $4,035.16 | $8,138.27 | $427.35 | 21.36% |
| $8,138.28 | $12,827.08 | $1,303.68 | 23.52% |
| $12,827.09 | $24,490.90 | $2,406.53 | 30.00% |
| $24,490.91 | $32,653.88 | $5,905.62 | 32.00% |
| $32,653.89 | $97,961.71 | $8,517.74 | 34.00% |
| $97,961.72 | En adelante | $30,722.23 | 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.- Tarifas ISR 2026: retenciónes decenales
Tarifa de ISR decenal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $277.70 | $0.00 | 1.92% |
| $277.71 | $2,356.70 | $5.33 | 6.40% |
| $2,356.71 | $4,141.80 | $138.39 | 10.88% |
| $4,141.81 | $4,814.70 | $332.70 | 16.00% |
| $4,814.71 | $5,764.50 | $440.30 | 17.92% |
| $5,764.51 | $11,626.10 | $610.50 | 21.36% |
| $11,626.11 | $18,324.40 | $1,862.40 | 23.52% |
| $18,324.41 | $34,987.00 | $3,437.90 | 30.00% |
| $34,987.01 | $46,648.40 | $8,436.60 | 32.00% |
| $46,648.41 | $139,945.30 | $12,168.20 | 34.00% |
| $139,945.31 | En adelante | $43,888.90 | 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.- Tarifas ISR 2026: pagos quincenales
Tarifa de ISR quincenal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $416.55 | $0.00 | 1.92% |
| $416.56 | $3,535.05 | $7.98 | 6.40% |
| $3,535.06 | $6,212.70 | $207.56 | 10.88% |
| $6,212.71 | $7,222.05 | $499.05 | 16.00% |
| $7,222.06 | $8,646.75 | $660.45 | 17.92% |
| $8,646.76 | $17,439.15 | $915.75 | 21.36% |
| $17,439.16 | $27,486.60 | $2,793.60 | 23.52% |
| $27,486.61 | $52,480.50 | $5,156.85 | 30.00% |
| $52,480.51 | $69,972.60 | $12,654.90 | 32.00% |
| $69,972.61 | $209,917.95 | $18,252.30 | 34.00% |
| $209,917.96 | En adelante | $65,833.35 | 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.- Tarifas ISR 2026: pagos mensuales
Tarifa de ISR mensual
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $844.59 | $0.00 | 1.92% |
| $844.60 | $7,168.51 | $16.22 | 6.40% |
| $7,168.52 | $12,598.02 | $420.95 | 10.88% |
| $12,598.03 | $14,644.64 | $1,011.68 | 16.00% |
| $14,644.65 | $17,533.63 | $1,339.14 | 17.92% |
| $17,533.64 | $35,362.83 | $1,856.84 | 21.36% |
| $35,362.84 | $55,736.68 | $5,665.16 | 23.52% |
| $55,736.69 | $106,410.50 | $10,457.09 | 30.00% |
| $106,410.51 | $141,880.66 | $25,659.23 | 32.00% |
| $141,880.67 | $425,641.99 | $37,009.69 | 34.00% |
| $425,642.00 | En adelante | $133,488.54 | 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 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
1.- Tarifas ISR 2026: enero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $844.59 | $0.00 | 1.92% |
| $844.60 | $7,168.51 | $16.22 | 6.40% |
| $7,168.52 | $12,598.02 | $420.95 | 10.88% |
| $12,598.03 | $14,644.64 | $1,011.68 | 16.00% |
| $14,644.65 | $17,533.63 | $1,339.14 | 17.92% |
| $17,533.64 | $35,362.83 | $1,856.85 | 21.36% |
| $35,362.84 | $55,736.68 | $5,665.16 | 23.52% |
| $55,736.69 | $106,410.50 | $10,457.09 | 30.00% |
| $106,410.51 | $141,880.66 | $25,659.23 | 32.00% |
| $141,880.67 | $425,641.99 | $37,009.69 | 34.00% |
| $425,642.00 | En adelante | $133,488.54 | 35.00% |
2.- Tarifas ISR 2026: febrero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,689.19 | $0.00 | 1.92% |
| $1,689.20 | $14,337.02 | $32.43 | 6.40% |
| $14,337.03 | $25,196.03 | $841.90 | 10.88% |
| $25,196.04 | $29,289.28 | $2,023.35 | 16.00% |
| $29,289.29 | $35,067.28 | $2,678.27 | 17.92% |
| $35,067.29 | $70,725.66 | $3,713.69 | 21.36% |
| $70,725.67 | $111,473.36 | $11,330.32 | 23.52% |
| $111,473.37 | $212,821.00 | $20,914.18 | 30.00% |
| $212,821.01 | $283,761.33 | $51,318.47 | 32.00% |
| $283,761.34 | $851,283.99 | $74,019.37 | 34.00% |
| $851,284.00 | En adelante | $266,977.08 | 35.00% |
3.- Tarifas ISR 2026: marzo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $2,533.78 | $0.00 | 1.92% |
| $2,533.79 | $21,505.53 | $48.65 | 6.40% |
| $21,505.54 | $37,794.05 | $1,262.84 | 10.88% |
| $37,794.06 | $43,933.92 | $3,035.03 | 16.00% |
| $43,933.93 | $52,600.92 | $4,017.41 | 17.92% |
| $52,600.93 | $106,088.49 | $5,570.54 | 21.36% |
| $106,088.50 | $167,210.04 | $16,995.48 | 23.52% |
| $167,210.05 | $319,231.50 | $31,371.27 | 30.00% |
| $319,231.51 | $425,641.99 | $76,977.70 | 32.00% |
| $425,642.00 | $1,276,925.98 | $111,029.06 | 34.00% |
| $1,276,925.99 | En adelante | $400,465.62 | 35.00% |
4.- Tarifas ISR 2026: abril
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $3,378.37 | $0.00 | 1.92% |
| $3,378.38 | $28,674.04 | $64.86 | 6.40% |
| $28,674.05 | $50,392.06 | $1,683.79 | 10.88% |
| $50,392.07 | $58,578.55 | $4,046.71 | 16.00% |
| $58,578.56 | $70,134.56 | $5,356.55 | 17.92% |
| $70,134.57 | $141,451.32 | $7,427.38 | 21.36% |
| $141,451.33 | $222,946.71 | $22,660.64 | 23.52% |
| $222,946.72 | $425,641.99 | $41,828.36 | 30.00% |
| $425,642.00 | $567,522.66 | $102,636.94 | 32.00% |
| $567,522.67 | $1,702,567.97 | $148,038.74 | 34.00% |
| $1,702,567.98 | En adelante | $533,954.16 | 35.00% |
5.- Tarifas ISR 2026: mayo
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $4,222.96 | $0.00 | 1.92% |
| $4,222.97 | $35,842.55 | $81.07 | 6.40% |
| $35,842.56 | $62,990.07 | $2,104.74 | 10.88% |
| $62,990.08 | $73,223.19 | $5,058.39 | 16.00% |
| $73,223.20 | $87,668.20 | $6,695.69 | 17.92% |
| $87,668.21 | $176,814.15 | $9,284.23 | 21.36% |
| $176,814.16 | $278,683.39 | $28,325.80 | 23.52% |
| $278,683.40 | $532,052.49 | $52,285.45 | 30.00% |
| $532,052.50 | $709,403.32 | $128,296.17 | 32.00% |
| $709,403.33 | $2,128,209.96 | $185,048.43 | 34.00% |
| $2,128,209.97 | En adelante | $667,442.70 | 35.00% |
6.- Tarifas ISR 2026: junio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,067.55 | $0.00 | 1.92% |
| $5,067.56 | $43,011.06 | $97.28 | 6.40% |
| $43,011.07 | $75,588.09 | $2,525.69 | 10.88% |
| $75,588.10 | $87,867.83 | $6,070.06 | 16.00% |
| $87,867.84 | $105,201.84 | $8,034.83 | 17.92% |
| $105,201.85 | $212,176.98 | $11,141.08 | 21.36% |
| $212,176.99 | $334,420.07 | $33,990.96 | 23.52% |
| $334,420.08 | $638,462.99 | $62,742.54 | 30.00% |
| $638,463.00 | $851,283.99 | $153,955.41 | 32.00% |
| $851,284.00 | $2,553,851.95 | $222,058.11 | 34.00% |
| $2,553,851.96 | En adelante | $800,931.24 | 35.00% |
7.- Tarifas ISR 2026: julio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,912.14 | $0.00 | 1.92% |
| $5,912.15 | $50,179.57 | $113.50 | 6.40% |
| $50,179.58 | $88,186.10 | $2,946.64 | 10.88% |
| $88,186.11 | $102,512.46 | $7,081.74 | 16.00% |
| $102,512.47 | $122,735.48 | $9,373.97 | 17.92% |
| $122,735.49 | $247,539.81 | $12,997.92 | 21.36% |
| $247,539.82 | $390,156.75 | $39,656.12 | 23.52% |
| $390,156.76 | $744,873.49 | $73,199.63 | 30.00% |
| $744,873.50 | $993,164.65 | $179,614.64 | 32.00% |
| $993,164.66 | $2,979,493.94 | $259,067.80 | 34.00% |
| $2,979,493.95 | En adelante | $934,419.78 | 35.00% |
8.- Tarifas ISR 2026: agosto
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,756.73 | $0.00 | 1.92% |
| $6,756.74 | $57,348.08 | $129.71 | 6.40% |
| $57,348.09 | $100,784.12 | $3,367.58 | 10.88% |
| $100,784.13 | $117,157.10 | $8,093.42 | 16.00% |
| $117,157.11 | $140,269.12 | $10,713.11 | 17.92% |
| $140,269.13 | $282,902.64 | $14,854.77 | 21.36% |
| $282,902.65 | $445,893.43 | $45,321.28 | 23.52% |
| $445,893.44 | $851,283.99 | $83,656.72 | 30.00% |
| $851,284.00 | $1,135,045.32 | $205,273.88 | 32.00% |
| $1,135,045.33 | $3,405,135.93 | $296,077.48 | 34.00% |
| $3,405,135.94 | En adelante | $1,067,908.32 | 35.00% |
9.- Tarifas ISR 2026: septiembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $7,601.32 | $0.00 | 1.92% |
| $7,601.33 | $64,516.59 | $145.93 | 6.40% |
| $64,516.60 | $113,382.13 | $3,788.53 | 10.88% |
| $113,382.14 | $131,801.74 | $9,105.09 | 16.00% |
| $131,801.75 | $157,802.76 | $12,052.25 | 17.92% |
| $157,802.77 | $318,265.47 | $16,711.62 | 21.36% |
| $318,265.48 | $501,630.11 | $50,986.44 | 23.52% |
| $501,630.12 | $957,694.49 | $94,113.81 | 30.00% |
| $957,694.50 | $1,276,925.98 | $230,933.11 | 32.00% |
| $1,276,925.99 | $3,830,777.92 | $333,087.17 | 34.00% |
| $3,830,777.93 | En adelante | $1,201,396.86 | 35.00% |
10.- Tarifas ISR 2026: octubre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $8,445.91 | $0.00 | 1.92% |
| $8,445.92 | $71,685.10 | $162.14 | 6.40% |
| $71,685.11 | $125,980.15 | $4,209.48 | 10.88% |
| $125,980.16 | $146,446.37 | $10,116.77 | 16.00% |
| $146,446.38 | $175,336.40 | $13,391.39 | 17.92% |
| $175,336.41 | $353,628.30 | $18,568.47 | 21.36% |
| $353,628.31 | $557,366.79 | $56,651.60 | 23.52% |
| $557,366.80 | $1,064,104.99 | $104,570.90 | 30.00% |
| $1,064,105.00 | $1,418,806.65 | $256,592.35 | 32.00% |
| $1,418,806.66 | $4,256,419.91 | $370,096.85 | 34.00% |
| $4,256,419.92 | En adelante | $1,334,885.40 | 35.00% |
11.- Tarifas ISR 2026: noviembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $9,290.50 | $0.00 | 1.92% |
| $9,290.51 | $78,853.61 | $178.36 | 6.40% |
| $78,853.62 | $138,578.16 | $4,630.43 | 10.88% |
| $138,578.17 | $161,091.01 | $11,128.45 | 16.00% |
| $161,091.02 | $192,870.04 | $14,730.53 | 17.92% |
| $192,870.05 | $388,991.13 | $20,425.32 | 21.36% |
| $388,991.14 | $613,103.47 | $62,316.76 | 23.52% |
| $613,103.48 | $1,170,515.49 | $115,027.99 | 30.00% |
| $1,170,515.50 | $1,560,687.31 | $282,251.58 | 32.00% |
| $1,560,687.32 | $4,682,061.90 | $407,106.54 | 34.00% |
| $4,682,061.91 | En adelante | $1,468,373.94 | 35.00% |
12.- Tarifas ISR 2026: diciembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $10,135.11 | $0.00 | 1.92% |
| $10,135.12 | $86,022.11 | $194.59 | 6.40% |
| $86,022.12 | $151,176.19 | $5,051.37 | 10.88% |
| $151,176.20 | $175,735.66 | $12,140.13 | 16.00% |
| $175,735.67 | $210,403.69 | $16,069.64 | 17.92% |
| $210,403.70 | $424,353.97 | $22,282.14 | 21.36% |
| $424,353.98 | $668,840.14 | $67,981.92 | 23.52% |
| $668,840.15 | $1,276,925.98 | $125,485.07 | 30.00% |
| $1,276,925.99 | $1,702,567.97 | $307,910.81 | 32.00% |
| $1,702,567.98 | $5,107,703.92 | $444,116.23 | 34.00% |
| $5,107,703.93 | En adelante | $1,601,862.46 | 35.00% |
III.- Tarifas bimestrales para los RIF
1.- Tarifas ISR 2026: enero-febrero
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $1,689.19 | $0.00 | 1.92% |
| $1,689.20 | $14,337.02 | $32.43 | 6.40% |
| $14,337.03 | $25,196.03 | $841.90 | 10.88% |
| $25,196.04 | $29,289.28 | $2,023.35 | 16.00% |
| $29,289.29 | $35,067.28 | $2,678.27 | 17.92% |
| $35,067.29 | $70,725.66 | $3,713.69 | 21.36% |
| $70,725.67 | $111,473.36 | $11,330.32 | 23.52% |
| $111,473.37 | $212,821.00 | $20,914.18 | 30.00% |
| $212,821.01 | $283,761.33 | $51,318.47 | 32.00% |
| $283,761.34 | $851,283.99 | $74,019.37 | 34.00% |
| $851,284.00 | En adelante | $266,977.08 | 35.00% |
2.- Tarifas ISR 2026: marzo-abril
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $3,378.37 | $0.00 | 1.92% |
| $3,378.38 | $28,674.04 | $64.86 | 6.40% |
| $28,674.05 | $50,392.06 | $1,683.79 | 10.88% |
| $50,392.07 | $58,578.55 | $4,046.71 | 16.00% |
| $58,578.56 | $70,134.56 | $5,356.55 | 17.92% |
| $70,134.57 | $141,451.32 | $7,427.38 | 21.36% |
| $141,451.33 | $222,946.71 | $22,660.64 | 23.52% |
| $222,946.72 | $425,641.99 | $41,828.36 | 30.00% |
| $425,642.00 | $567,522.66 | $102,636.94 | 32.00% |
| $567,522.67 | $1,702,567.97 | $148,038.74 | 34.00% |
| $1,702,567.98 | En adelante | $533,954.16 | 35.00% |
3.- Tarifas ISR 2026: mayo-junio
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $5,067.55 | $0.00 | 1.92% |
| $5,067.56 | $43,011.06 | $97.28 | 6.40% |
| $43,011.07 | $75,588.09 | $2,525.69 | 10.88% |
| $75,588.10 | $87,867.83 | $6,070.06 | 16.00% |
| $87,867.84 | $105,201.84 | $8,034.83 | 17.92% |
| $105,201.85 | $212,176.98 | $11,141.08 | 21.36% |
| $212,176.99 | $334,420.07 | $33,990.96 | 23.52% |
| $334,420.08 | $638,462.99 | $62,742.54 | 30.00% |
| $638,463.00 | $851,283.99 | $153,955.41 | 32.00% |
| $851,284.00 | $2,553,851.95 | $222,058.11 | 34.00% |
| $2,553,851.96 | En adelante | $800,931.24 | 35.00% |
4.- Tarifas ISR 2026: julio-agosto
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $6,756.73 | $0.00 | 1.92% |
| $6,756.74 | $57,348.08 | $129.71 | 6.40% |
| $57,348.09 | $100,784.12 | $3,367.58 | 10.88% |
| $100,784.13 | $117,157.10 | $8,093.42 | 16.00% |
| $117,157.11 | $140,269.12 | $10,713.11 | 17.92% |
| $140,269.13 | $282,902.64 | $14,854.77 | 21.36% |
| $282,902.65 | $445,893.43 | $45,321.28 | 23.52% |
| $445,893.44 | $851,283.99 | $83,656.72 | 30.00% |
| $851,284.00 | $1,135,045.32 | $205,273.88 | 32.00% |
| $1,135,045.33 | $3,405,135.93 | $296,077.48 | 34.00% |
| $3,405,135.94 | En adelante | $1,067,908.32 | 35.00% |
5.- Tarifas ISR 2026: septiembre-octubre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $8,445.91 | $0.00 | 1.92% |
| $8,445.92 | $71,685.10 | $162.14 | 6.40% |
| $71,685.11 | $125,980.15 | $4,209.48 | 10.88% |
| $125,980.16 | $146,446.37 | $10,116.77 | 16.00% |
| $146,446.38 | $175,336.40 | $13,391.39 | 17.92% |
| $175,336.41 | $353,628.30 | $18,568.47 | 21.36% |
| $353,628.31 | $557,366.79 | $56,651.60 | 23.52% |
| $557,366.80 | $1,064,104.99 | $104,570.90 | 30.00% |
| $1,064,105.00 | $1,418,806.65 | $256,592.35 | 32.00% |
| $1,418,806.66 | $4,256,419.91 | $370,096.85 | 34.00% |
| $4,256,419.92 | En adelante | $1,334,885.40 | 35.00% |
6.- Tarifas ISR 2026: noviembre-diciembre
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $10,135.11 | $0.00 | 1.92% |
| $10,135.12 | $86,022.11 | $194.59 | 6.40% |
| $86,022.12 | $151,176.19 | $5,051.37 | 10.88% |
| $151,176.20 | $175,735.66 | $12,140.13 | 16.00% |
| $175,735.67 | $210,403.69 | $16,069.64 | 17.92% |
| $210,403.70 | $424,353.97 | $22,282.14 | 21.36% |
| $424,353.98 | $668,840.14 | $67,981.92 | 23.52% |
| $668,840.15 | $1,276,925.98 | $125,485.07 | 30.00% |
| $1,276,925.99 | $1,702,567.97 | $307,910.81 | 32.00% |
| $1,702,567.98 | $5,107,703.92 | $444,116.23 | 34.00% |
| $5,107,703.93 | En adelante | $1,601,862.46 | 35.00% |