Tablas ISR 2019 y Subsidio Empleo
ABCDE
1
2
Información de todas las tablas ISR 2019: Mensual, Quincenal, Decenal, Semanal, Diaria, Anual, etc
3
4
5
Tabla ISR Mensual
6
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
7
0.01578.520.001.92
8
578.534,910.1811.116.40
9
4,910.198,629.20288.3310.88
10
8,629.2110,031.07692.9616.00
11
10,031.0812,009.94917.2617.92
12
12,009.9524,222.311,271.8721.36
13
24,222.3238,177.693,880.4423.52
14
38,177.7072,887.507,162.7430.00
15
72,887.5197,183.3317,575.6932.00
16
97,183.34291,550.0025,350.3534.00
17
291,550.01En adelante91,435.0235.00
18
Tabla ISR Quincenal
19
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
20
0.01285.450.001.92
21
285.462,422.805.556.40
22
2,422.814,257.90142.2010.88
23
4,257.914,949.55341.8516.00
24
4,949.565,925.90452.5517.92
25
5,925.9111,951.85627.6021.36
26
11,951.8618,837.751,914.7523.52
27
18,837.7635,964.303,534.3030.00
28
35,964.3147,952.308,672.2532.00
29
47,952.31143,856.9012,508.3534.00
30
143,856.91En adelante45,115.9535.00
31
Tabla ISR 2019 Decenal
32
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
33
0.01190.300.001.92
34
190.311,615.203.706.40
35
1,615.212,838.6094.8010.88
36
2,838.613,299.70227.9016.00
37
3,299.713,950.60301.7017.92
38
3,950.617,967.90418.4021.36
39
7,967.9112,558.501,276.5023.52
40
12,558.5123,976.202,356.2030.00
41
23,976.2131,968.205,781.5032.00
42
31,968.2195,904.608,338.9034.00
43
95,904.61En adelante30,077.3035.00
44
Tabla ISR 2019 Semanal
45
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
46
0.01133.210.001.92
47
133.221,130.642.596.40
48
1,130.651,987.0266.3610.88
49
1,987.032,309.79159.5316.00
50
2,309.802,765.42211.1917.92
51
2,765.435,577.53292.8821.36
52
5,577.548,790.95893.5523.52
53
8,790.9616,783.341,649.3430.00
54
16,783.3522,377.744,047.0532.00
55
22,377.7567,133.225,837.2334.00
56
67,133.23En adelante21,054.1135.00
57
Tabla ISR 2019 Diaria
58
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
59
0.0119.030.001.92
60
19.04161.520.376.40
61
161.53283.869.4810.88
62
283.87329.9722.7916.00
63
329.98395.0630.1717.92
64
395.07796.7941.8421.36
65
796.801,255.85127.6523.52
66
1,255.862,397.62235.6230.00
67
2,397.633,196.82578.1532.00
68
3,196.839,590.46833.8934.00
69
9,590.47En adelante3,007.7335.00
70
Tabla ISR 2019 Anual
71
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
72
0.016,942.200.001.92
73
6,942.2158,922.16133.286.40
74
58,922.17103,550.443,460.0110.88
75
103,550.45120,372.838,315.5716.00
76
120,372.84144,119.2311,007.1417.92
77
144,119.24290,667.7515,262.4921.36
78
290,667.76458,132.2946,565.2623.52
79
458,132.30874,650.0085,952.9230.00
80
874,650.011,166,200.00210,908.2332.00
81
1,166,200.013,498,600.00304,204.2134.00
82
3,498,600.01En adelante1,097,220.2135.00
83
84
Tabla ISR 2019 Bimestral – Enero/Marzo
85
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
86
0.011,157.040.001.92
87
1,157.059,820.3622.226.40
88
9,820.3717,258.40576.6610.88
89
17,258.4120,062.141,385.9216.00
90
20,062.1524,019.881,834.5217.92
91
24,019.8948,444.622,543.7421.36
92
48,444.6376,355.387,760.8823.52
93
76,355.39145,775.0014,325.4830.00
94
145,775.01194,366.6635,151.3832.00
95
194,366.67583,100.0050,700.7034.00
96
583,100.01En adelante182,870.0435.00
97
Tabla ISR 2019 Bimestral – Marzo/Abril
98
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
99
0.012,314.080.001.92
100
2,314.0919,640.7244.446.40
101
19,640.7334,516.801,153.3210.88
102
34,516.8140,124.282,771.8416.00
103
40,124.2948,039.763,669.0417.92
104
48,039.7796,889.245,087.4821.36
105
96,889.25152,710.7615,521.7623.52
106
152,710.77291,550.0028,650.9630.00
107
291,550.01388,733.3270,302.7632.00
108
388,733.331,166,200.00101,401.4034.00
109
1,166,200.01En adelante365,740.0835.00
110
Tabla ISR 2019 Bimestral – Mayo/Junio
111
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
112
0.013,471.120.001.92
113
3,471.1329,461.0866.666.40
114
29,461.0951,775.201,729.9810.88
115
51,775.2160,186.424,157.7616.00
116
60,186.4372,059.645,503.5617.92
117
72,059.65145,333.867,631.2221.36
118
145,333.87229,066.1423,282.6423.52
119
229,066.15437,325.0042,976.4430.00
120
437,325.01583,099.98105,454.1432.00
121
583,099.991,749,300.00152,102.1034.00
122
1,749,300.01En adelante548,610.1235.00
123
Tabla ISR 2019 Bimestral – Julio/Agosto
124
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
125
0.014,628.160.001.92
126
4,628.1739,281.4488.886.40
127
39,281.4569,033.602,306.6410.88
128
69,033.6180,248.565,543.6816.00
129
80,248.5796,079.527,338.0817.92
130
96,079.53193,778.4810,174.9621.36
131
193,778.49305,421.5231,043.5223.52
132
305,421.53583,100.0057,301.9230.00
133
583,100.01777,466.64140,605.5232.00
134
777,466.652,332,400.00202,802.8034.00
135
2,332,400.01En adelante731,480.1635.00
136
Tabla ISR 2019 Bimestral – Septiembre/Octubre
137
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
138
0.015,785.200.001.92
139
5,785.2149,101.80111.106.40
140
49,101.8186,292.002,883.3010.88
141
86,292.01100,310.706,929.6016.00
142
100,310.71120,099.409,172.6017.92
143
120,099.41242,223.1012,718.7021.36
144
242,223.11381,776.9038,804.4023.52
145
381,776.91728,875.0071,627.4030.00
146
728,875.01971,833.30175,756.9032.00
147
971,833.312,915,500.00253,503.5034.00
148
2,915,500.01En adelante914,350.2035.00
149
Tabla ISR 2019 Bimestral – Noviembre/Diciembre
150
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
151
0.016,942.200.001.92
152
6,942.2158,922.16133.286.40
153
58,922.17103,550.443,460.0110.88
154
103,550.45120,372.838,315.5716.00
155
120,372.84144,119.2311,007.1417.92
156
144,119.24290,667.7515,262.4921.36
157
290,667.76458,132.2946,565.2623.52
158
458,132.30874,650.0085,952.9230.00
159
874,650.011,166,200.00210,908.2332.00
160
1,166,200.013,498,600.00304,204.2134.00
161
3,498,600.01En adelante1,097,220.2135.00
162
Tabla Mensual Pagos Provisionales ISR 2019 – Enero
163
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
164
0.01578.520.001.92
165
578.534,910.1811.116.40
166
4,910.198,629.20288.3310.88
167
8,629.2110,031.07692.9616.00
168
10,031.0812,009.94917.2617.92
169
12,009.9524,222.311,271.8721.36
170
24,222.3238,177.693,880.4423.52
171
38,177.7072,887.507,162.7430.00
172
72,887.5197,183.3317,575.6932.00
173
97,183.34291,550.0025,350.3534.00
174
291,550.01En adelante91,435.0235.00
175
Tabla Mensual Pagos Provisionales ISR 2019 – Febrero
176
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
177
0.011,157.040.001.92
178
1,157.059,820.3622.226.40
179
9,820.3717,258.40576.6610.88
180
17,258.4120,062.141,385.9216.00
181
20,062.1524,019.881,834.5217.92
182
24,019.8948,444.622,543.7421.36
183
48,444.6376,355.387,760.8823.52
184
76,355.39145,775.0014,325.4830.00
185
145,775.01194,366.6635,151.3832.00
186
194,366.67583,100.0050,700.7034.00
187
583,100.01En adelante182,870.0435.00
188
Tabla Mensual Pagos Provisionales ISR 2019 – Marzo
189
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
190
0.011,735.560.001.92
191
1,735.5714,730.5433.336.40
192
14,730.5525,887.60864.9910.88
193
25,887.6130,093.212,078.8816.00
194
30,093.2236,029.822,751.7817.92
195
36,029.8372,666.933,815.6121.36
196
72,666.94114,533.0711,641.3223.52
197
114,533.08218,662.5021,488.2230.00
198
218,662.51291,549.9952,727.0732.00
199
291,550.00874,650.0076,051.0534.00
200
874,650.01En adelante274,305.0635.00
201
Tabla Mensual Pagos Provisionales ISR 2019 – Abril
202
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
203
0.012,314.080.001.92
204
2,314.0919,640.7244.446.40
205
19,640.7334,516.801,153.3210.88
206
34,516.8140,124.282,771.8416.00
207
40,124.2948,039.763,669.0417.92
208
48,039.7796,889.245,087.4821.36
209
96,889.25152,710.7615,521.7623.52
210
152,710.77291,550.0028,650.9630.00
211
291,550.01388,733.3270,302.7632.00
212
388,733.331,166,200.00101,401.4034.00
213
1,166,200.01En adelante365,740.0835.00
214
Tabla Mensual Pagos Provisionales ISR 2019 – Mayo
215
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
216
0.012,892.600.001.92
217
2,892.6124,550.9055.556.40
218
24,550.9143,146.001,441.6510.88
219
43,146.0150,155.353,464.8016.00
220
50,155.3660,049.704,586.3017.92
221
60,049.71121,111.556,359.3521.36
222
121,111.56190,888.4519,402.2023.52
223
190,888.46364,437.5035,813.7030.00
224
364,437.51485,916.6587,878.4532.00
225
485,916.661,457,750.00126,751.7534.00
226
1,457,750.01En adelante457,175.1035.00
227
Tabla Mensual Pagos Provisionales ISR 2019 – Junio
228
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
229
0.013,471.120.001.92
230
3,471.1329,461.0866.666.40
231
29,461.0951,775.201,729.9810.88
232
51,775.2160,186.424,157.7616.00
233
60,186.4372,059.645,503.5617.92
234
72,059.65145,333.867,631.2221.36
235
145,333.87229,066.1423,282.6423.52
236
229,066.15437,325.0042,976.4430.00
237
437,325.01583,099.98105,454.1432.00
238
583,099.991,749,300.00152,102.1034.00
239
1,749,300.01En adelante548,610.1235.00
240
Tabla Mensual Pagos Provisionales ISR 2019 – Julio
241
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
242
0.014,049.640.001.92
243
4,049.6534,371.2677.776.40
244
34,371.2760,404.402,018.3110.88
245
60,404.4170,217.494,850.7216.00
246
70,217.5084,069.586,420.8217.92
247
84,069.59169,556.178,903.0921.36
248
169,556.18267,243.8327,163.0823.52
249
267,243.84510,212.5050,139.1830.00
250
510,212.51680,283.31123,029.8332.00
251
680,283.322,040,850.00177,452.4534.00
252
2,040,850.01En adelante640,045.1435.00
253
Tabla Mensual Pagos Provisionales ISR 2019 – Agosto
254
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
255
0.014,628.160.001.92
256
4,628.1739,281.4488.886.40
257
39,281.4569,033.602,306.6410.88
258
69,033.6180,248.565,543.6816.00
259
80,248.5796,079.527,338.0817.92
260
96,079.53193,778.4810,174.9621.36
261
193,778.49305,421.5231,043.5223.52
262
305,421.53583,100.0057,301.9230.00
263
583,100.01777,466.64140,605.5232.00
264
777,466.652,332,400.00202,802.8034.00
265
2,332,400.01En adelante731,480.1635.00
266
Tabla Mensual Pagos Provisionales ISR 2019 – Septiembre
267
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
268
0.015,206.680.001.92
269
5,206.6944,191.6299.996.40
270
44,191.6377,662.802,594.9710.88
271
77,662.8190,279.636,236.6416.00
272
90,279.64108,089.468,255.3417.92
273
108,089.47218,000.7911,446.8321.36
274
218,000.80343,599.2134,923.9623.52
275
343,599.22655,987.5064,464.6630.00
276
655,987.51874,649.97158,181.2132.00
277
874,649.982,623,950.00228,153.1534.00
278
2,623,950.01En adelante822,915.1835.00
279
Tabla Mensual Pagos Provisionales ISR 2019 – Octubre
280
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
281
0.015,785.200.001.92
282
5,785.2149,101.80111.106.40
283
49,101.8186,292.002,883.3010.88
284
86,292.01100,310.706,929.6016.00
285
100,310.71120,099.409,172.6017.92
286
120,099.41242,223.1012,718.7021.36
287
242,223.11381,776.9038,804.4023.52
288
381,776.91728,875.0071,627.4030.00
289
728,875.01971,833.30175,756.9032.00
290
971,833.312,915,500.00253,503.5034.00
291
2,915,500.01En adelante914,350.2035.00
292
Tabla Mensual Pagos Provisionales ISR 2019 – Noviembre
293
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
294
0.016,363.720.001.92
295
6,363.7354,011.98122.216.40
296
54,011.9994,921.203,171.6310.88
297
94,921.21110,341.777,622.5616.00
298
110,341.78132,109.3410,089.8617.92
299
132,109.35266,445.4113,990.5721.36
300
266,445.42419,954.5942,684.8423.52
301
419,954.60801,762.5078,790.1430.00
302
801,762.511,069,016.63193,332.5932.00
303
1,069,016.643,207,050.00278,853.8534.00
304
3,207,050.01En adelante1,005,785.2235.00
305
306
Tabla Mensual Pagos Provisionales ISR 2019 – Diciembre
307
Límite inferior
Límite superior
Cuota fija% sobre excedente de límite inferior
308
0.016,942.200.001.92
309
6,942.2158,922.16133.286.40
310
58,922.17103,550.443,460.0110.88
311
103,550.45120,372.838,315.5716.00
312
120,372.84144,119.2311,007.1417.92
313
144,119.24290,667.7515,262.4921.36
314
290,667.76458,132.2946,565.2623.52
315
458,132.30874,650.0085,952.9230.00
316
874,650.011,166,200.00210,908.2332.00
317
1,166,200.013,498,600.00304,204.2134.00
318
3,498,600.01En adelante1,097,220.2135.00