Conoce las tablas ISR 2021 y las de los subsidios aplicables para saber cuánto ISR pagarás durante 2021.

A diferencia del año pasado, en esta ocasión las tablas ISR 2021 si tienen varios cambios respecto al año anterior.

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2021: retención diaria

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior
$ $ $ %
0.01 21.20 0.00 1.92
21.21 179.96 0.41 6.40
179.97 316.27 10.57 10.88
316.28 367.65 25.40 16.00
367.66 440.18 33.62 17.92
440.19 887.78 46.62 21.36
887.79 1,399.26 142.22 23.52
1,399.27 2,671.42 262.52 30.00
2,671.43 3,561.90 644.17 32.00
3,561.91 10,685.69 929.12 34.00
10,685.70 En adelante 3,351.21 35.00

Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo 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

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior 1 Subsidio para el empleo diario
$ $ $ $ % $
0.01 0.01 21.20 0.00 1.92 13.39
21.21 21.21 58.19 0.41 6.40 13.39
21.21 58.20 87.28 0.41 6.40 13.38
21.21 87.28 114.24 0.41 6.40 13.38
21.21 114.25 116.38 0.41 6.40 12.92
21.21 116.39 146.25 0.41 6.40 12.58
21.21 146.26 155.17 0.41 6.40 11.65
21.21 155.18 175.51 0.41 6.40 10.69
21.21 175.52 179.96 0.41 6.40 9.69
179.97 179.97 204.76 10.57 10.88 9.69
179.97 204.77 234.01 10.57 10.88 8.34
179.97 234.02 242.84 10.57 10.88 7.16
179.97 242.85 316.27 10.57 10.88 0.00
316.28 316.28 367.65 25.40 16.00 0.00
367.66 367.66 440.18 33.62 17.92 0.00
440.19 440.19 887.78 46.62 21.36 0.00
887.79 887.79 1,399.26 142.22 23.52 0.00
1,399.27 1,399.27 2,671.42 262.52 30.00 0.00
2,671.43 2,671.43 3,561.90 644.17 32.00 0.00
3,561.91 3,561.91 10,685.69 929.12 34.00 0.00
10,685.70 10,685.70 En adelante 3,351.21 35.00 0.00

2.- Tablas ISR 2021: retenciones semanales

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 148.40 0.00 1.92
148.41 1,259.72 2.87 6.40
1,259.73 2,213.89 73.99 10.88
2,213.90 2,573.55 177.80 16.00
2,573.56 3,081.26 235.34 17.92
3,081.27 6,214.46 326.34 21.36
6,214.47 9,794.82 995.54 23.52
9,794.83 18,699.94 1,837.64 30.00
18,699.95 24,933.30 4,509.19 32.00
24,933.31 74,799.83 6,503.84 34.00
74,799.84 En adelante 23,458.47 35.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo 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

Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
0.01 0.01 148.40 0.00 1.92 93.73
148.41 148.41 407.33 2.87 6.40 93.73
148.41 407.34 610.96 2.87 6.40 93.66
148.41 610.97 799.68 2.87 6.40 93.66
148.41 799.69 814.66 2.87 6.40 90.44
148.41 814.67 1,023.75 2.87 6.40 88.06
148.41 1,023.76 1,086.19 2.87 6.40 81.55
148.41 1,086.20 1,228.57 2.87 6.40 74.83
148.41 1,228.58 1,259.72 2.87 6.40 67.83
1,259.73 1,259.73 1,433.32 73.99 10.88 67.83
1,259.73 1,433.32 1,638.07 73.99 10.88 58.38
1,259.73 1,638.08 1,699.88 73.99 10.88 50.12
1,259.73 1,699.89 2,213.89 73.99 10.88 0.00
2,213.90 2,213.90 2,573.55 177.80 16.00 0.00
2,573.56 2,573.56 3,081.26 235.34 17.92 0.00
3,081.27 3,081.27 6,214.46 326.34 21.36 0.00
6,214.47 6,214.47 9,794.82 995.54 23.52 0.00
9,794.83 9,794.83 18,699.94 1,837.64 30.00 0.00
18,699.95 18,699.95 24,933.30 4,509.19 32.00 0.00
24,933.31 24,933.31 74,799.83 6,503.84 34.00 0.00
74,799.84 74,799.84 en adelante 23,458.47 35.00 0.00

3.- Tablas ISR 2021: retenciones decenales

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 212.00 0.00 1.92
212.01 1,799.60 4.10 6.40
1,799.61 3,162.70 105.70 10.88
3,162.71 3,676.50 254.00 16.00
3,676.51 4,401.80 336.20 17.92
4,401.81 8,877.80 466.20 21.36
8,877.81 13,992.60 1,422.20 23.52
13,992.61 26,714.20 2,625.20 30.00
26,714.21 35,619.00 6,441.70 32.00
35,619.01 106,856.90 9,291.20 34.00
106,856.91 En adelante 33,512.10 35.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo 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

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
0.01 0.01 212.00 0.00 1.92 133.90
212.01 212.01 581.90 4.10 6.40 133.90
212.01 581.91 872.80 4.10 6.40 133.80
212.01 872.81 1,142.40 4.10 6.40 133.80
212.01 1,142.41 1,163.80 4.10 6.40 129.20
212.01 1,163.81 1,462.50 4.10 6.40 125.80
212.01 1,462.51 1,551.70 4.10 6.40 116.50
212.01 1,551.71 1,755.10 4.10 6.40 106.90
212.01 1,755.11 1,799.60 4.10 6.40 96.90
1,799.61 1,799.61 2,047.60 105.70 10.88 96.90
1,799.61 2,047.61 2,340.10 105.70 10.88 83.40
1,799.61 2,340.11 2,428.40 105.70 10.88 71.60
1,799.61 2,428.41 3,162.70 105.70 10.88 0.00
3,162.71 3,162.71 3,676.50 254.00 16.00 0.00
3,676.51 3,676.51 4,401.80 336.20 17.92 0.00
4,401.81 4,401.81 8,877,80 466.20 21.36 0.00
8,877,81 8,877,81 13,992.60 1,422.20 23.52 0.00
13,992.61 13,992.61 26,714.20 2,625.20 30.00 0.00
26,714.21 26,714.21 35,619.00 6,441.70 32.00 0.00
35,619.01 35,619.01 106,856.90 9,291.20 34.00 0.00
106,856.91 106,856.91 en adelante 33,512.10 35.00 0.00

4.- Tablas ISR 2021: pagos quincenales

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 318.00 0.00 1.92
318.01 2,699.40 6.15 6.40
2,699.41 4,744.05 158.55 10.88
4,744.06 5,514.75 341.00 16.00
5,514.76 6,602.70 504.30 17.92
6,602.71 13,316.70 699.30 21.36
13,316.71 20,988.90 2,133.30 23.52
20,988.91 40,071.30 3,937.80 30.00
40,071.31 53,428.50 9,662.55 32.00
53,428.51 160,285.35 13,936.80 34.00
160,285.36 En adelante 50,268.15 35.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo

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

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite quincenal
inferior 1
$ $ $ $ % $
0.01 0.01 318.00 0.00 1.92 200.85
318.01 318.01 872.85 6.15 6.40 200.85
318.01 872.86 1,309.20 6.15 6.40 200.70
318.01 1,309.21 1,713.60 6.15 6.40 200.70
318.01 1,713.61 1,745.70 6.15 6.40 193.80
318.01 1,745.71 2,193.75 6.15 6.40 188.70
318.01 2,193.76 2,327.55 6.15 6.40 174.75
318.01 2,327.56 2,632.65 6.15 6.40 160.35
318.01 2,632.66 2,699.40 6.15 6.40 145.35
2,699.41 2,699.41 3,071.40 158.55 10.88 145.35
2,699.41 3,071.41 3,510.15 158.55 10.88 125.10
2,699.41 3,510.16 3,642.60 158.55 10.88 107.40
2,699.41 3,642.61 4,744.05 158.55 10.88 0.00
4,744.06 4,744.06 5,514.75 381.00 16.00 0.00
5,514.76 5,514.76 6,602.70 504.30 17.92 0.00
6,602.71 6,602.71 13,316.70 699.30 21.36 0.00
13,316.71 13,316.71 20,988.90 2,133.30 23.52 0.00
20,988.91 20,988.91 40,071.30 3,937.80 30.00 0.00
40,071.31 40,071.31 53,428.50 9,662.55 32.00 0.00
53,428.51 53,428.51 160,285.35 13,936.80 34.00 0.00
160,285.36 160,285.35 En adelante 50,268.15 35.00 0.00

5.- Tablas ISR 2021: pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 644.58 0.00 1.92
644.59 5,470.92 12.38 6.40
5,470.93 9,614.66 321.26 10.88
9,614.67 11,176.62 772.10 16.00
11,176.63 13,381.47 1,022.01 17.92
13,381.48 26,988.50 1,417.12 21.36
26,988.51 42,537.58 4,323.58 23.52
42,537.59 81,211.25 7,980.73 30.00
81,211.26 108,281.67 19,582.83 32.00
108,281.68 324,845.01 28,245.36 34.00
324,845.02 En adelante 101,876.90 35.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.

Monto de ingresos que sirven de base para calcular el impuesto
Para Ingresos de Hasta Ingresos de Cantidad de subsidio para el empleo 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

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite mensual
inferior 1
$ $ $ $ % $
0.01 0.01 644.58 0.00 1.92 407.02
644.59 644.59 1,768.96 12.38 6.40 407.02
644.59 1,768.97 2,653.38 12.38 6.40 406.83
644.59 2,653.39 3,472.84 12.38 6.40 406.62
644.59 3,472.85 3,537.87 12.38 6.40 392.77
644.59 3,537.88 4,446.15 12.38 6.40 382.46
644.59 4,446.16 4,717.18 12.38 6.40 354.23
644.59 4,717.19 5,335.42 12.38 6.40 324.87
644.59 5,335.43 5,470.92 12.38 6.40 294.63
5,470.93 5,470.93 6,224.67 321.26 10.88 294.63
5,470.93 6,224.68 7,113.90 321.26 10.88 253.54
5,470.93 7,113.91 7,382.33 321.26 10.88 217.61
5,470.93 7,382.34 9,614.66 321.26 10.88 0.00
9,614.67 9,614.67 11,176.62 772.10 16.00 0.00
11,176.63 11,176.63 13,381.47 1,022.01 17.92 0.00
13,381.48 13,381.48 26,988.50 1,417.12 21.36 0.00
26,988.51 26,988.51 42,537.58 4,323.58 23.52 0.00
42,537.59 42,537.59 81,211.25 7,980.73 30.00 0.00
81,211.26 81,211.26 108,281.67 19,582.83 32.00 0.00
108,281.68 108,281.68 324,845.01 28,245.36 34.00 0.00
324,845.02 324,845.02 En adelante 101,876.90 35.00 0.00

6.- Tablas ISR 2021: anual

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 7,735.00 0.00 1.92
7,735.01 65,651.07 148.51 6.40
65,651.08 115,375.90 3,855.14 10.88
115,375.91 134,119.41 9,265.20 16.00
134,119.42 160,577.65 12,264.16 17.92
160,577.66 323,862.00 17,005.47 21.36
323,862.01 510,451.00 51,883.01 23.52
510,451.01 974,535.03 95,768.74 30.00
974,535.04 1,299,380.04 234,993.95 32.00
1,299,380.05 3,898,140.12 338,944.34 34.00
3,898,140.13 En adelante 1,222,522.76 35.00

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

1.- Tablas ISR 2021: enero

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 644.58 0.00 1.92
644.59 5,470.92 12.38 6.40
5,470.93 9,614.66 321.26 10.88
9,614.67 11,176.62 772.10 16.00
11,176.63 13,381.47 1,022.01 17.92
13,381.48 26,988.50 1,417.12 21.36
26,988.51 42,537.58 4,323.58 23.52
42,537.59 81,211.25 7,980.73 30.00
81,211.26 108,281.67 19,582.83 32.00
108,281.68 324,845.01 28,245.36 34.00
324,845.02 En adelante 101,876.90 35.00

2.- Tablas ISR 2021: febrero

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 1,289.16 0.00 1.92
1,289.17 10,941.84 24.76 6.40
10,941.85 19,229.32 642.52 10.88
19,229.33 22,353.24 1,544.20 16.00
22,353.25 26,762.94 2,044.02 17.92
26,762.95 53,977.00 2,834.24 21.36
53,977.01 85,075.16 8,647.16 23.52
85,075.17 162,422.50 15,961.46 30.00
162,422.51 216,563.34 39,165.66 32.00
216,563.35 649,690.02 56,490.72 34.00
649,690.03 En adelante 203,753.80 35.00

3.- Tablas ISR 2021: marzo

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 1,933.74 0.00 1.92
1,933.75 16,412.76 37.14 6.40
16,412.77 28,843.98 963.78 10.88
28,843.99 33,529.86 2,316.30 16.00
33,529.87 40,144.41 3,066.03 17.92
40,144.42 80,965.50 4,251.36 21.36
80,965.51 127,612.74 12,970.74 23.52
127,612.75 243,633.75 23,942.19 30.00
243,633.76 324,845.01 58,748.49 32.00
324,845.02 974,535.03 84,736.08 34.00
974,535.04 En adelante 305,630.70 35.00

4.- Tablas ISR 2021: abril

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 2,578.32 0.00 1.92
2,578.33 21,883.68 49.52 6.40
21,883.69 38,458.64 1,285.04 10.88
38,458.65 44,706.48 3,088.40 16.00
44,706.49 53,525.88 4,088.04 17.92
53,525.89 107,954.00 5,668.48 21.36
107,954.01 170,150.32 17,294.32 23.52
170,150.33 324,845.00 31,922.92 30.00
324,845.01 433,126.68 78,331.32 32.00
433,126.69 1,299,380.04 112,981.44 34.00
1,299,380.05 En adelante 407,507.60 35.00

5.- Tablas ISR 2021: mayo

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 3,222.90 0.00 1.92
3,222.91 27,354.60 61.90 6.40
27,354.61 48,073.30 1,606.30 10.88
48,073.31 55,883.10 3,860.50 16.00
55,883.11 66,907.35 5,110.05 17.92
66,907.36 134,942.50 7,085.60 21.36
134,942.51 212,687.90 21,617.90 23.52
212,687.91 406,056.25 39,903.65 30.00
406,056.26 541,408.35 97,914.15 32.00
541,408.36 1,624,225.05 141,226.80 34.00
1,624,225.06 En adelante 509,384.50 35.00

6.- Tablas ISR 2021: junio

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 3,867.48 0.00 1.92
3,867.49 32,825.52 74.28 6.40
32,825.53 57,687.96 1,927.56 10.88
57,687.97 67,059.72 4,632.60 16.00
67,059.73 80,288.82 6,132.06 17.92
80,288.83 161,931.00 8,502.72 21.36
161,931.01 255,225.48 25,941.48 23.52
255,225.49 487,267.50 47,884.38 30.00
487,267.51 649,690.02 117,496.98 32.00
649,690.03 1,949,070.06 169,472.16 34.00
1,949,070.07 En adelante 611,261.40 35.00

7.- Tabla ISR 2021: julio

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 4,512.06 0.00 1.92
4,512.07 38,296.44 86.66 6.40
38,296.45 67,302.62 2,248.82 10.88
67,302.63 78,236.34 5,404.70 16.00
78,236.35 93,670.29 7,154.07 17.92
93,670.30 188,919.50 9,919.84 21.36
188,919.51 297,763.06 30,265.06 23.52
297,763.07 568,478.75 55,865.11 30.00
568,478.76 757,971.69 137,079.81 32.00
757,971.70 2,273,915.07 197,717.52 34.00
2,273,915.08 En adelante 713,138.30 35.00

8.- Tablas ISR 2021: agosto

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 5,156.64 0.00 1.92
5,156.65 43,767.36 99.04 6.40
43,767.37 76,917.28 2,570.08 10.88
76,917.29 89,412.96 6,176.80 16.00
89,412.97 107,051.76 8,176.08 17.92
107,051.77 215,908.00 11,336.96 21.36
215,908.01 340,300.64 34,588.64 23.52
340,300.65 649,690.00 63,845.84 30.00
649,690.01 866,253.36 156,662.64 32.00
866,253.37 2,598,760.08 225,962.88 34.00
2,598,760.09 En adelante 815,015.20 35.00

9.- Tablas ISR 2021: septiembre

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 5,801.22 0.00 1.92
5,801.23 49,238.28 111.42 6.40
49,238.29 86,531.94 2,891.34 10.88
86,531.95 100,589.58 6,948.90 16.00
100,589.59 120,433.23 9,198.09 17.92
120,433.24 242,896.50 12,754.08 21.36
242,896.51 382,838.22 38,912.22 23.52
382,838.23 730,901.25 71,826.57 30.00
730,901.26 974,535.03 176,245.47 32.00
974,535.04 2,923,605.09 254,208.24 34.00
2,923,605.10 En adelante 916,892.10 35.00

10.- Tablas ISR 2021: octubre

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 6,445.80 0.00 1.92
6,445.81 54,709.20 123.80 6.40
54,709.21 96,146.60 3,212.60 10.88
96,146.61 111,766.20 7,721.00 16.00
111,766.21 133,814.70 10,220.10 17.92
133,814.71 269,885.00 14,171.20 21.36
269,885.01 425,375.80 43,235.80 23.52
425,375.81 812,112.50 79,807.30 30.00
812,112.51 1,082,816.70 195,828.30 32.00
1,082,816.71 3,248,450.10 282,453.60 34.00
3,248,450.11 En adelante 1,018,769.00 35.00

11.- Tablas ISR 2021: noviembre

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 7,090.38 0.00 1.92
7,090.39 60,180.12 136.18 6.40
60,180.13 105,761.26 3,533.86 10.88
105,761.27 122,942.82 8,493.10 16.00
122,942.83 147,196.17 11,242.11 17.92
147,196.18 296,873.50 15,588.32 21.36
296,873.51 467,913.38 47,559.38 23.52
467,913.39 893,323.75 87,788.03 30.00
893,323.76 1,191,098.37 215,411.13 32.00
1,191,098.38 3,573,295.11 310,698.96 34.00
3,573,295.12 En adelante 1,120,645.90 35.00

12.- Tablas ISR 2021: diciembre

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 7,735.00 0.00 1.92
7,735.01 65,651.07 148.51 6.40
65,651.08 115,375.90 3,855.14 10.88
115,375.91 134,119.41 9,265.20 16.00
134,119.42 160,577.65 12,264.16 17.92
160,577.66 323,862.00 17,005.47 21.36
323,862.01 510,451.00 51,883.01 23.52
510,451.01 974,535.03 95,768.74 30.00
974,535.04 1,299,380.04 234,993.95 32.00
1,299,380.05 3,898,140.12 338,944.34 34.00
3,898,140.13 En adelante 1,222,522.76 35.00

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 1,289.16 0.00 1.92
1,289.17 10,941.84 24.76 6.40
10,941.85 19,229.32 642.52 10.88
19,229.33 22,353.24 1,544.20 16.00
22,353.25 26,762.94 2,044.02 17.92
26,762.95 53,977.00 2,834.24 21.36
53,977.01 85,075.16 8,647.16 23.52
85,075.17 162,422.50 15,961.46 30.00
162,422.51 216,563.34 39,165.66 32.00
216,563.35 649,690.02 56,490.72 34.00
649,690.03 En adelante 203,753.80 35.00

2.- Marzo-abril 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 2,578.32 0.00 1.92
2,578.33 21,883.68 49.52 6.40
21,883.69 38,458.64 1,285.04 10.88
38,458.65 44,706.48 3,088.40 16.00
44,706.49 53,525.88 4,088.04 17.92
53,525.89 107,954.00 5,668.48 21.36
107,954.01 170,150.32 17,294.32 23.52
170,150.33 324,845.00 31,922.92 30.00
324,845.01 433,126.68 78,331.32 32.00
433,126.69 1,299,380.04 112,981.44 34.00
1,299,380.05 En adelante 407,507.60 35.00

3.- Mayo-junio 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 3,867.48 0.00 1.92
3,867.49 32,825.52 74.28 6.40
32,825.53 57,687.96 1,927.56 10.88
57,687.97 67,059.72 4,632.60 16.00
67,059.73 80,288.82 6,132.06 17.92
80,288.83 161,931.00 8,502.72 21.36
161,931.01 255,225.48 25,941.48 23.52
255,225.49 487,267.50 47,884.38 30.00
487,267.51 649,690.02 117,496.98 32.00
649,690.03 1,949,070.06 169,472.16 34.00
1,949,070.07 En adelante 611,261.40 35.00

4.- Julio-agosto 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 5,156.64 0.00 1.92
5,156.65 43,767.36 99.04 6.40
43,767.37 76,917.28 2,570.08 10.88
76,917.29 89,412.96 6,176.80 16.00
89,412.97 107,051.76 8,176.08 17.92
107,051.77 215,908.00 11,336.96 21.36
215,908.01 340,300.64 34,588.64 23.52
340,300.65 649,690.00 63,845.84 30.00
649,690.01 866,253.36 156,662.64 32.00
866,253.37 2,598,760.08 225,962.88 34.00
2,598,760.09 En adelante 815,015.20 35.00

5.- Septiembre-octubre 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 6,445.80 0.00 1.92
6,445.81 54,709.20 123.80 6.40
54,709.21 96,146.60 3,212.60 10.88
96,146.61 111,766.20 7,721.00 16.00
111,766.21 133,814.70 10,220.10 17.92
133,814.71 269,885.00 14,171.20 21.36
269,885.01 425,375.80 43,235.80 23.52
425,375.81 812,112.50 79,807.30 30.00
812,112.51 1,082,816.70 195,828.30 32.00
1,082,816.71 3,248,450.10 282,453.60 34.00
3,248,450.11 En adelante 1,018,769.00 35.00

6.- Noviembre-diciembre 2021

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 7,735.00 0.00 1.92
7,735.01 65,651.07 148.51 6.40
65,651.08 115,375.90 3,855.14 10.88
115,375.91 134,119.41 9,265.20 16.00
134,119.42 160,577.65 12,264.16 17.92
160,577.66 323,862.00 17,005.47 21.36
323,862.01 510,451.00 51,883.01 23.52
510,451.01 974,535.03 95,768.74 30.00
974,535.04 1,299,380.04 234,993.95 32.00
1,299,380.05 3,898,140.12 338,944.34 34.00
3,898,140.13 En adelante 1,222,522.76 35.00

IV: Tarifa aplicable a pagos provisionales

Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2021, tratándose de la enajenación de inmuebles

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 7,735.00 0.00 1.92
7,735.01 65,651.07 148.51 6.40
65,651.08 115,375.90 3,855.14 10.88
115,375.91 134,119.41 9,265.20 16.00
134,119.42 160,577.65 12,264.16 17.92
160,577.66 323,862.00 17,005.47 21.36
323,862.01 510,451.00 51,883.01 23.52
510,451.01 974,535.03 95,768.74 30.00
974,535.04 1,299,380.04 234,993.95 32.00
1,299,380.05 3,898,140.12 338,944.34 34.00
3,898,140.13 En adelante 1,222,522.76 35.00

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