Tablas ISR por periodo sueldos 2026 a 2023
Las tablas de ISR son publicadas en el anexo de resolución miselanea fiscal del año, usualmente este archivo se publica entre el 26 de Diciembre al 5 de Enero del año en que entra vigencia; se mandan en XLS a Sebastián Aponte para que las actualice - si las tarifas son las mismas - cómo de 2023 a 2025- aún así hay que enviar archivo del año porque sistema toma archivo por año no rangos.
Se colocan aquí para consulta de revisiones, pero siempre puedes verificar la validez en el anexo correspondiente a la miscelanea del año al qué pertenece el periodo. El periodo catorcenal lo que realiza es tomar valor diario X 14 días.
Tarifas ISR 2026
| Tabla ISR Periodo diario | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|||
$0.01 |
$27.78 |
$0.00 |
1.92 |
|||
$27.79 |
$235.81 |
$0.53 |
6.4 |
|||
$235.82 |
$414.41 |
$13.85 |
10.88 |
|||
$414.42 |
$481.73 |
$33.28 |
16 |
|||
$481.74 |
$576.76 |
$44.05 |
17.92 |
|||
$576.77 |
$1,163.25 |
$61.08 |
21.36 |
|||
$1,163.26 |
$1,833.44 |
186..35 |
23.52 |
|||
$1,833.45 |
$3,500.35 |
$343.98 |
30 |
|||
$3,500.36 |
$4,667.13 |
$844.05 |
32 |
|||
$4,667.14 |
$14,001.38 |
$1,217.42 |
34 |
|||
$14,001.39 |
En adelanate |
$4,391.07 |
35 |
|||
| Tabla ISR Periodo semanal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|||
$0.01 |
$194.46 |
$0.00 |
1.92 |
|||
$194.47 |
$1,650.67 |
$3.71 |
6.4 |
|||
$1,650.68 |
$2,900.87 |
$96.95 |
10.88 |
|||
$2,900.88 |
$3,372.11 |
$232.96 |
16 |
|||
$3,372.12 |
$4,037.32 |
$308.35 |
17.92 |
|||
$4,037.33 |
$8,142.75 |
$427.56 |
21.36 |
|||
$8,142.76 |
$12,834.08 |
$1,304.45 |
23.52 |
|||
$12,834.09 |
$24,502.45 |
$2,407.86 |
30 |
|||
$24,502.46 |
$32,669.91 |
$5,908.35 |
32 |
|||
$32,669.92 |
$98,009.66 |
$8,521.94 |
34 |
|||
$98,009.67 |
En adelanate |
$30,737.49 |
35 |
|||
| Tabla ISR Periodo decenal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|||
$0.01 |
$277.80 |
$0.00 |
1.92 |
|||
$277.81 |
$2,358.10 |
$5.30 |
6.4 |
|||
$2,358.11 |
$4,144.10 |
$138.50 |
10.88 |
|||
$4,144.11 |
$4,817.30 |
$332.80 |
16 |
|||
$4,817.31 |
$5,767.60 |
$440.50 |
17.92 |
|||
$5,767.61 |
$11,632.50 |
$610.80 |
21.36 |
|||
$11,632.51 |
$18,334.40 |
$1,863.50 |
23.52 |
|||
$18,334.41 |
$35,003.50 |
$3,439.80 |
30 |
|||
$35,003.51 |
$46,671.30 |
$8,440.50 |
32 |
|||
$46,671.31 |
$140,013.80 |
$12,174.20 |
34 |
|||
$140,013.81 |
En adelanate |
$43,910.70 |
35 |
|||
| Tabla ISR Periodo quincenal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|||
$0.01 |
$416.70 |
$0.00 |
1.92 |
|||
$416.71 |
$3,537.15 |
$7.95 |
6.4 |
|||
$3,537.16 |
$6,216.15 |
$207.75 |
10.88 |
|||
$6,216.16 |
$7,225.95 |
$499.20 |
16 |
|||
$7,225.96 |
$8,651.40 |
$660.75 |
17.92 |
|||
$8,651.41 |
$17,448.75 |
$916.20 |
21.36 |
|||
$17,448.76 |
$27,501.60 |
$2,795.25 |
23.52 |
|||
$27,501.61 |
$52,505.25 |
$5,159.70 |
30 |
|||
$52,505.26 |
$70,006.95 |
$12,660.75 |
32 |
|||
$70,006.96 |
$210,020.70 |
$18,261.30 |
34 |
|||
$210,020.71 |
En adelanate |
$65,866.05 |
35 |
|||
| Tabla ISR Periodo mensual | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
|||
$0.01 |
$844.59 |
$0.00 |
1.92 |
|||
$844.60 |
$7,168.51 |
$16.22 |
6.4 |
|||
$7,168.52 |
$12,598.02 |
$420.95 |
10.88 |
|||
$12,598.03 |
$14,644.64 |
$1,011.68 |
16 |
|||
$14,644.65 |
$17,533.64 |
$1,339.14 |
17.92 |
|||
$17,533.65 |
$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 |
|||
$106,410.51 |
$141,880.66 |
$25,659.23 |
32 |
|||
$141,880.67 |
$425,641.99 |
$37,009.69 |
34 |
|||
$425,642.00 |
En adelanate |
$133,488.54 |
35 |
|||
Tarifas 2023-2025 (subsidio cambia a decreto en Mayo 2024)
| Tabla ISR Periodo diario | Tabla ISR Periodo diario | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo dia |
|
0.01 |
24.54 |
0.00 |
1.92 |
0.01 |
58.19 |
13.39 |
|
24.55 |
208.29 |
0.47 |
6.40 |
58.20 |
87.28 |
13.38 |
|
208.30 |
366.05 |
12.23 |
10.88 |
87.29 |
114.24 |
13.38 |
|
366.06 |
425.52 |
29.40 |
16.00 |
114.25 |
116.38 |
12.92 |
|
425.53 |
509.46 |
38.91 |
17.92 |
116.39 |
146.25 |
12.58 |
|
509.47 |
1,027.52 |
53.95 |
21.36 |
146.26 |
155.17 |
11.65 |
|
1,027.53 |
1,619.51 |
164.61 |
23.52 |
155.18 |
175.51 |
10.69 |
|
1,619.52 |
3,091.90 |
303.85 |
30.00 |
175.52 |
204.76 |
9.69 |
|
3,091.91 |
4,122.54 |
745.56 |
32.00 |
204.77 |
234.01 |
8.34 |
|
4,122.55 |
12,367.62 |
1,075.37 |
34.00 |
234.02 |
242.84 |
7.16 |
|
12367.63 |
En adelanate |
3878.69 |
35 |
242.85 |
En adelanate |
0 |
|
| Tabla ISR Periodo semanal | Tabla ISR Periodo semanal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo dia |
|
0.01 |
171.78 |
0.00 |
1.92 |
0.01 |
407.33 |
93.73 |
|
171.79 |
1,458.03 |
3.29 |
6.40 |
407.34 |
610.96 |
93.66 |
|
1,458.04 |
2,562.35 |
85.61 |
10.88 |
610.97 |
799.68 |
93.66 |
|
2,562.36 |
2,978.64 |
205.80 |
16.00 |
799.69 |
814.66 |
90.44 |
|
2,978.65 |
3,566.22 |
272.37 |
17.92 |
814.67 |
1,023.75 |
88.06 |
|
3,566.23 |
7,192.64 |
377.65 |
21.36 |
1,023.76 |
1,086.19 |
81.55 |
|
7,192.65 |
11,336.57 |
1,152.27 |
23.52 |
1,086.20 |
1,228.57 |
74.83 |
|
11,336.58 |
21,643.30 |
2,126.95 |
30.00 |
1,228.58 |
1,433.32 |
67.83 |
|
21,643.31 |
28,857.78 |
5,218.92 |
32.00 |
1,433.33 |
1,638.07 |
58.38 |
|
28,857.79 |
86,573.34 |
7,527.59 |
34.00 |
1,638.08 |
1,699.88 |
50.12 |
|
86573.35 |
En adelanate |
27150.83 |
35 |
1699.89 |
En adelante |
0.00 |
|
| Tabla ISR Periodo decenal | Tabla ISR Periodo decenal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo dia |
|
0.01 |
245.40 |
0.00 |
1.92 |
0.01 |
581.90 |
133.90 |
|
245.41 |
2,082.90 |
4.70 |
6.40 |
581.91 |
872.80 |
133.80 |
|
2,082.91 |
3,660.50 |
122.30 |
10.88 |
872.81 |
1,142.40 |
133.80 |
|
3,660.51 |
4,255.20 |
294.00 |
16.00 |
1,142.42 |
1,163.80 |
129.20 |
|
4,255.21 |
5,094.60 |
389.10 |
17.92 |
1,163.81 |
1,462.50 |
125.80 |
|
5,094.61 |
10,275.20 |
539.50 |
21.36 |
1,462.51 |
1,551.70 |
116.50 |
|
10,275.21 |
16,195.10 |
1,646.10 |
23.52 |
1,551.71 |
1,755.10 |
106.90 |
|
16,195.11 |
30,919.00 |
3,038.50 |
30.00 |
1,755.11 |
2,047.60 |
96.90 |
|
30,919.01 |
41,225.40 |
7,455.60 |
32.00 |
2,047.61 |
2,340.10 |
83.40 |
|
41,225.41 |
123,676.20 |
10,753.70 |
34.00 |
2,340.11 |
2,428.40 |
71.60 |
|
123676.21 |
En adelanate |
38786.90 |
35 |
2428.41 |
En adelanate |
0.00 |
|
| Tabla ISR Periodo quincenal | Tabla subsidio quincenal | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo dia |
|
0.01 |
368.10 |
0.00 |
1.92 |
0.01 |
872.85 |
200.85 |
|
368.11 |
3124.35 |
7.05 |
6.4 |
872.86 |
1309.2 |
200.7 |
|
3124.36 |
5490.75 |
183.45 |
10.88 |
1309.21 |
1713.6 |
200.7 |
|
5490.76 |
6382.80 |
441.00 |
16 |
1713.61 |
1745.7 |
193.8 |
|
6382.81 |
7641.90 |
583.65 |
17.92 |
1745.71 |
2193.75 |
188.7 |
|
7641.91 |
15412.80 |
809.25 |
21.36 |
2193.76 |
2327.55 |
174.75 |
|
15412.81 |
24292.65 |
2469.15 |
23.52 |
2327.56 |
2632.65 |
160.35 |
|
24292.66 |
46378.50 |
4557.75 |
30 |
2632.66 |
3071.4 |
145.35 |
|
46378.51 |
61838.10 |
11183.40 |
32 |
3071.41 |
3510.15 |
125.1 |
|
61838.11 |
185514.30 |
16130.55 |
34 |
3510.16 |
3642.6 |
107.4 |
|
185514.31 |
En adelanate |
58180.35 |
35 |
3642.61 |
En adelanate |
0 |
|
| Tabla ISR Periodo mensual | Tabla subsidio mensual | ||||||
Límite inferior 1 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo dia |
|
0.01 |
746.04 |
0.00 |
1.92 |
0.01 |
1,768.96 |
407.02 |
|
746.05 |
6,332.05 |
14.32 |
6.40 |
1,768.97 |
2,653.38 |
406.83 |
|
6,332.06 |
11,128.01 |
371.83 |
10.88 |
2,653.39 |
3,472.84 |
406.62 |
|
11,128.02 |
12,935.82 |
893.63 |
16.00 |
3,472.85 |
3,537.87 |
392.77 |
|
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
3,537.88 |
4,446.15 |
382.46 |
|
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
4,446.16 |
4,717.18 |
354.23 |
|
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
4,717.19 |
5,335.42 |
324.87 |
|
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
5,335.43 |
6,224.67 |
294.63 |
|
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
6,224.68 |
7,113.90 |
253.54 |
|
125,325.21 |
275,975.61 |
32,691.18 |
34.00 |
7,113.91 |
7,382.33 |
217.61 |
|
275975.72 |
En adelanate |
117912.32 |
35 |
7382.33 |
En adelanate |
0.00 |
|