2/1/23 17:36 Tablas ISR 2023

Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 8,952.49 0.00 1.92

8,952.50 75,984.55 171.88 6.40
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16.00
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30.00
1,127,926.85 1,503,902.46 271,981.99 32.00
1,503,902.47 4,511,707.37 392,294.17 34.00
4,511,707.38 En adelante 1,414,947.85 35.00

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2023: retención diaria

Límite LímiteCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
inferior superior
$ $ $ %
0.01 24.54 0.00 1.92
24.54 208.29 0.47 6.40
208.30 366.05 12.23 10.88
366.06 425.52 29.40 16.00
425.53 509.46 38.91 17.92
509.47 1,027.52 53.95 21.36
1,027.53 1,619.51 164.61 23.52
1,619.52 3,091.90 303.85 30.00
3,091.91 4,122.54 745.56 32.00
4,122.55 12,367.62 1,075.37 34.00
12,367.63 En adelante 3,878.69 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

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 1/14
2/1/23 17:36 Tablas ISR 2023
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

Límite Límite Límite Cuota Por ciento para aplicarse sobre el Subsidio para el
inferior 1 inferior 2 superior fija excedente del límite inferior 1 empleo diario
$ $ $ $ % $
0.01 0.01 24.54 0.00 1.92 13.39
24.55 24.55 58.19 0.47 6.40 13.39
24.55 58.20 87.28 0.47 6.40 13.38
24.55 87.29 114.24 0.47 6.40 13.38
24.55 114.25 116.38 0.47 6.40 12.92
24.55 116.39 146.25 0.47 6.40 12.58
24.55 146.26 155.17 0.47 6.40 11.65
24.55 155.18 175.51 0.47 6.40 10.69
24.55 175.52 204.76 0.47 6.40 9.69
24.55 204.77 208.29 0.47 10.88 8.34
208.30 208.30 234.01 12.23 10.88 8.34
208.30 234.02 242.84 12.23 10.88 7.16
208.30 242.85 366.05 12.23 10.88 0.00
366.06 366.06 425.52 29.40 16.00 0.00
425.53 425.53 509.46 38.91 17.92 0.00
509.47 509.47 1,027.52 53.95 21.36 0.00
1,027.53 1,027.53 1,619.51 164.61 23.52 0.00
1,619.52 1,619.52 3,091.90 303.85 30.00 0.00
3,091.91 3,091.91 4,122.54 745.56 32.00 0.00
4,122.55 4,122.55 12,367.621,075.37 34.00 0.00
12,367.63 12,367.63 En3,878.69 35.00 0.00
adelante

2.- Tablas ISR 2023: retenciones semanales

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 171.78 0.00 1.92
171.79 1,458.03 3.29 6.40
1,458.04 2,562.35 85.61 10.88
2,562.36 2,978.64 205.80 16.00
2,978.65 3,566.22 272.37 17.92
3,566.23 7,192.64 377.65 21.36
7,192.65 11,336.57 1,152.27 23.52
11,336.58 21,643.30 2,126.95 30.00
21,643.31 28,857.78 5,218.92 32.00
28,857.79 86,573.34 7,527.59 34.00
86,573.35 En adelante 27,150.83 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

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 2/14
2/1/23 17:36 Tablas ISR 2023

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 0.01 171.78 0.00 1.92 93.73
171.79 171.79 407.33 3.29 6.40 93.73
171.79 407.34 610.96 3.29 6.40 93.66
171.79 610.97 799.68 3.29 6.40 93.66
171.79 799.69 814.66 3.29 6.40 90.44
171.79 814.67 1,023.75 3.29 6.40 88.06
171.79 1,023.76 1,086.19 3.29 6.40 81.55
171.79 1,086.20 1,228.57 3.29 6.40 74.83
171.79 1,228.58 1,433.32 3.29 6.40 67.83
171.79 1,433.33 1,458.03 3.29 10.88 67.83
1,458.04 1,458.04 1,638.07 85.61 10.88 58.38
1,458.04 1,638.08 1,699.88 85.61 10.88 50.12
1,458.04 1,699.89 2,562.35 85.61 10.88 0.00
2,562.36 2,562.36 2,978.64 205.80 16.00 0.00
2,978.65 2,978.65 3,566.22 272.37 17.92 0.00
3,566.23 3,566.23 7,192.64 377.65 21.36 0.00
7,192.65 7,192.65 11,336.57 1,152.27 23.52 0.00
11,336.58 11,336.58 21,643.30 2,126.95 30.00 0.00
21,643.31 21,643.31 28,857.78 5,218.92 32.00 0.00
28,857.79 28,857.79 86,573.34 7,527.59 34.00 0.00
86,573.35 86,573.35 en adelante 27,150.83 35.00 0.00

3.- Tablas ISR 2023: retenciones decenales

 

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 245.40 0.00 1.92
245.41 2,082.90 4.70 6.40
2,082.91 3,660.50 122.30 10.88
3,660.51 4,255.20 294.00 16.00
4,255.21 5,094.60 389.10 17.92
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 3/14
2/1/23 17:36 Tablas ISR 2023

5,094.61 10,275.20 539.50 21.36

10,275.21 16,195.10 1,646.10 23.52
16,195.11 30,919.00 3,038.50 30.00
30,919.01 41,225.40 7,455.60 32.00
41,225.41 123,676.20 10,753.70 34.00
123,676.21 En adelante 38,786.90 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 0.01 245.40 0.00 1.92 133.90
245.41 245.41 581.90 4.70 6.40 133.90
245.41 581.91 872.80 4.70 6.40 133.80
245.41 872.81 1,142.40 4.70 6.40 133.80
245.41 1,142.41 1,163.80 4.70 6.40 129.20
245.41 1,163.81 1,462.50 4.70 6.40 125.80
245.41 1,462.51 1,551.70 4.70 6.40 116.50
245.41 1,551.71 1,755.10 4.70 6.40 106.90
245.41 1,755.11 2,047.60 4.70 6.40 96.90
245.41 2,047.61 2,082.90 4.70 10.88 83.40
2,082.91 2,082.91 2,340.10 122.30 10.88 83.40
2,082.91 2,340.11 2,428.40 122.30 10.88 71.60
2,082.91 2,428.41 3,660.50 122.30 10.88 0.00
3,660.51 3,660.51 4,255.20 294.00 16.00 0.00
4,255.21 4,255.21 5,094.60 389.10 17.92 0.00
5,094.61 5,094.61 10,275.20 539.50 21.36 0.00
10,275.21 10,275.21 16,195.10 1,646.10 23.52 0.00
16,195.11 16,195.11 30,919.00 3,038.50 30.00 0.00
30,919.01 30,919.01 41,225.40 7,455.60 32.00 0.00
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 4/14
2/1/23 17:36 Tablas ISR 2023

41,225.41 41,225.41 123,676.20 10,753.70 34.00 0.00

123,676.21 123,676.21 en adelante 38,786.90 35.00 0.00

4.- Tablas ISR 2023: pagos quincenales

 

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre
el excedente del límite inferior
$ $ $ %
0.01 368.10 0.00 1.92
368.11 3,124.35 7.05 6.40
3,124.36 5,490.75 183.45 10.88
5,490.76 6,382.80 441.00 16.00
6,382.81 7,641.90 583.65 17.92
7,641.91 15,412.80 809.25 21.36
15,412.81 24,292.65 2,469.15 23.52
24,292.66 46,378.50 4,557.75 30.00
46,378.51 61,838.10 11,183.40 32.00
61,838.11 185,514.30 16,130.55 34.00
185,514.31 En adelante 58,180.35 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 0.01 368.10 0.00 1.92 200.85
318.01 368.11 872.85 7.05 6.40 200.85

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 5/14
2/1/23 17:36 Tablas ISR 2023

368.11 872.86 1,309.20 7.05 6.40 200.70

368.11 1,309.21 1,713.60 7.05 6.40 200.70
368.11 1,713.61 1,745.70 7.05 6.40 193.80
368.11 1,745.71 2,193.75 7.05 6.40 188.70
368.11 2,193.76 2,327.55 7.05 6.40 174.75
368.11 2,327.56 2,632.65 7.05 6.40 160.35
368.11 2,632.66 3,071.40 7.05 6.40 145.35
368.11 3,071.41 3,124.35 7.05 6.40 125.10
3,124.36 3,124.36 3,510.15 183.45 10.88 125.10
3,124.36 3,510.16 3,642.60 183.45 10.88 107.40
3,124.36 3,642.61 5,490.75 183.45 10.88 0.00
5,490.76 5,490.76 6,382.80 441.00 16.00 0.00
6,382.81 6,382.81 7,641.90 583.65 17.92 0.00
7,641.91 7,641.91 15,412.80 809.25 21.36 0.00
15,412.81 15,412.81 24,292.65 2,469.15 23.52 0.00
24,292.66 24,292.66 46,378.50 4,557.75 30.00 0.00
46,378.51 46,378.51 61,838.10 11,183.40 32.00 0.00
61,838.11 61,838.11 185,514.30 16,130.55 34.00 0.00
185,514.31 185,514.31 En adelante 58,180.35 35.00 0.00

5.- Tablas ISR 2023 pagos mensuales

Tarifa del Impuesto Sobre la Renta

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior

0.01 746.04 0.00 1.92

746.05 6,332.05 14.32 6.40
6,332.06 11,128.01 371.83 10.88
11,128.02 12,935.82 893.63 16.00
12,935.83 15,487.71 1,182.88 17.92
15,487.72 31,236.49 1,640.18 21.36
31,236.50 49,233.00 5,004.12 23.52
49,233.01 93,993.90 9,236.89 30.00
93,993.91 125,325.20 22,665.17 32.00
125,325.21 375,975.61 32,691.18 34.00
375,975.62 En adelante 117,912.32 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

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 6/14
2/1/23 17:36 Tablas ISR 2023

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 0.01 746.04 0.00 1.92 407.02
746.05 746.05 1,768.96 14.32 6.40 407.02
746.05 1,768.97 2,653.38 14.32 6.40 406.83
746.05 2,653.39 3,472.84 14.32 6.40 406.62
746.05 3,472.85 3,537.87 14.32 6.40 392.77
746.05 3,537.88 4,446.15 14.32 6.40 382.46
746.05 4,446.16 4,717.18 14.32 6.40 354.23
746.05 4,717.19 5,335.42 14.32 6.40 324.87
746.05 5,335.43 6,224.67 14.32 6.40 294.63
746.05 6,224.68 6,332.05 14.32 6.40 253.54
6,332.06 6,332.06 7,113.90 371.83 10.88 253.54
6,332.06 7,113.91 7,382.33 371.83 10.88 217.61
6,332.06 7,382.34 11,128.01 371.83 10.88 0.00
11,128.02 11,128.02 12,935.82 893.63 16.00 0.00
12,935.83 12,935.83 15,487.71 1,182.88 17.92 0.00
15,487.72 15,487.72 31,236.49 1,640.18 21.36 0.00
31,236.50 31,236.50 49,233.00 5,004.12 23.52 0.00
49,233.01 49,233.01 93,993.90 9,236.89 30.00 0.00
93,993.91 93,993.91 125,325.20 22,665.17 32.00 0.00
125,325.21 125,325.21 375,975.61 32,691.18 34.00 0.00
375,975.62 375,975.62 En adelante 117,912.32 35.00 0.00

6.- Tablas ISR 2023: anual

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 2,238.12 0.00 1.92

8,952.50 75,984.55 171.88 6.40
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16.00
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30.00
1,127,926.85 1,503,902.46 271,981.99 32.00
1,503,902.47 4,511,707.37 392,294.17 34.00
4,511,707.38 En adelante 1,414,947.85 35.00

II.- Tarifas mensuales de pagos provisionales de ISR para personas

físicas con actividad empresarial:
1.- Tablas ISR 2023: enero
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 7/14
2/1/23 17:36 Tablas ISR 2023

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior
0.01 746.04 0.00 1.92
746.05 6,332.05 14.32 6.40
6,332.06 11,128.01 371.83 10.88
11,128.02 12,935.82 893.63 16.00
12,935.83 15,487.71 1,182.88 17.92
15,487.72 31,236.49 1,640.18 21.36
31,236.50 49,233.00 5,004.12 23.52
49,233.01 93,993.90 9,236.89 30.00
93,993.91 125,325.20 22,665.17 32.00
125,325.21 375,975.61 32,691.18 34.00
375,975.62 En adelante 117,912.32 35.00

2.- Tablas ISR 2023: febrero

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 1,492.08 0.00 1.92

1,492.09 12,664.10 28.64 6.40
12,664.11 22,256.02 743.66 10.88
22,256.03 25,871.64 1,787.26 16.00
25,871.65 30,975.42 2,365.76 17.92
30,975.43 62,472.98 3,280.36 21.36
62,472.99 98,466.00 10,008.24 23.52
98,466.01 187,987.80 18,473.78 30.00
187,987.81 250,650.40 45,330.34 32.00
250,650.41 751,951.22 65,382.36 34.00
751,951.23 En adelante 235,824.64 35.00

3.- Tablas ISR 2023: marzo

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 2,238.12 0.00 1.92

2,238.13 18,996.15 42.96 6.40
18,996.16 33,384.03 1,115.49 10.88
33,384.04 38,807.46 2,680.89 16.00
38,807.47 46,463.13 3,548.64 17.92
46,463.14 93,709.47 4,920.54 21.36
93,709.48 147,699.00 15,012.36 23.52
147,699.01 281,981.70 27,710.67 30.00
281,981.71 375,975.60 67,995.51 32.00
375,975.61 1,127,926.83 98,073.54 34.00
1,127,926.84 En adelante 353,736.96 35.00

4.- Tablas ISR 2023: abril

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 2,984.16 0.00 1.92

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 8/14
2/1/23 17:36 Tablas ISR 2023

2,984.17 25,328.20 57.28 6.40

25,328.21 44,512.04 1,487.32 10.88
44,512.05 51,743.28 3,574.52 16.00
51,743.29 61,950.84 4,731.52 17.92
61,950.85 124,945.96 6,560.72 21.36
124,945.97 196,932.00 20,016.48 23.52
196,932.01 375,975.60 36,947.56 30.00
375,975.61 501,300.80 90,660.68 32.00
501,300.81 1,503,902.44 130,764.72 34.00
1,503,902.45 En adelante 471,649.28 35.00

5.- Tablas ISR 2023: mayo

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 3,730.20 0.00 1.92

3,730.21 31,660.25 71.60 6.40
31,660.26 55,640.05 1,859.15 10.88
55,640.06 64,679.10 4,468.15 16.00
64,679.11 77,438.55 5,914.40 17.92
77,438.56 156,182.45 8,200.90 21.36
156,182.46 246,165.00 25,020.60 23.52
246,165.01 469,969.50 46,184.45 30.00
469,969.51 626,626.00 113,325.85 32.00
626,626.01 1,879,878.05 163,455.90 34.00
1,879,878.06 En adelante 589,561.60 35.00

6.- Tablas ISR 2023: junio

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 4,476.24 0.00 1.92

4,476.25 37,992.30 85.92 6.40
37,992.31 66,768.06 2,230.98 10.88
66,768.07 77,614.92 5,361.78 16.00
77,614.93 92,926.26 7,097.28 17.92
92,926.27 187,418.94 9,841.08 21.36
187,418.95 295,398.00 30,024.72 23.52
295,398.01 563,963.40 55,421.34 30.00
563,963.41 751,951.20 135,991.02 32.00
751,951.21 2,255,853.66 196,147.08 34.00
2,255,853.67 En adelante 707,473.92 35.00

7.- Tabla ISR 2023 julio

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 5,222.28 0.00 1.92

5,222.29 44,324.35 100.24 6.40
44,324.36 77,896.07 2,602.81 10.88
77,896.08 90,550.74 6,255.41 16.00
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 9/14
2/1/23 17:36 Tablas ISR 2023

90,550.75 108,413.97 8,280.16 17.92

108,413.98 218,655.43 11,481.26 21.36
218,655.44 344,631.00 35,028.84 23.52
344,631.01 657,957.30 64,658.23 30.00
657,957.31 877,276.40 158,656.19 32.00
877,276.41 2,631,829.27 228,838.26 34.00
2,631,829.28 En adelante 825,386.24 35.00

8.- Tablas ISR 2023: agosto

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 5,968.32 0.00 1.92

5,968.33 50,656.40 114.56 6.40
50,656.41 89,024.08 2,974.64 10.88
89,024.09 103,486.56 7,149.04 16.00
103,486.57 123,901.68 9,463.04 17.92
123,901.69 249,891.92 13,121.44 21.36
249,891.93 393,864.00 40,032.96 23.52
393,864.01 751,951.20 73,895.12 30.00
751,951.21 1,002,601.60 181,321.36 32.00
1,002,601.61 3,007,804.88 261,529.44 34.00
3,007,804.89 En adelante 943,298.56 35.00

9.- Tablas ISR 2023: septiembre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 6,714.36 0.00 1.92

6,714.37 56,988.45 128.88 6.40
56,988.46 100,152.09 3,346.47 10.88
100,152.10 116,422.38 8,042.67 16.00
116,422.39 139,389.39 10,645.92 17.92
139,389.40 281,128.41 14,761.62 21.36
281,128.42 443,097.00 45,037.08 23.52
443,097.01 845,945.10 83,132.01 30.00
845,945.11 1,127,926.80 203,986.53 32.00
1,127,926.81 3,383,780.49 294,220.62 34.00
3,383,780.50 En adelante 1,061,210.88 35.00

10.- Tablas ISR 2023: octubre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 7,460.40 0.00 1.92

7,460.41 63,320.50 143.20 6.40
63,320.51 111,280.10 3,718.30 10.88
111,280.11 129,358.20 8,936.30 16.00
129,358.21 154,877.10 11,828.80 17.92
154,877.11 312,364.90 16,401.80 21.36
312,364.91 492,330.00 50,041.20 23.52
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 10/14
2/1/23 17:36 Tablas ISR 2023

492,330.01 939,939.00 92,368.90 30.00

939,939.01 1,253,252.00 226,651.70 32.00
1,253,252.01 3,759,756.10 326,911.80 34.00
3,759,756.11 En adelante 1,179,123.20 35.00

11.- Tablas ISR 2023: noviembre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 8,206.44 0.00 1.92

8,206.45 69,652.55 157.52 6.40
69,652.56 122,408.11 4,090.13 10.88
122,408.12 142,294.02 9,829.93 16.00
142,294.03 170,364.81 13,011.68 17.92
170,364.82 343,601.39 18,041.98 21.36
343,601.40 541,563.00 55,045.32 23.52
541,563.01 1,033,932.90 101,605.79 30.00
1,033,932.91 1,378,577.20 249,316.87 32.00
1,378,577.21 4,135,731.71 359,602.98 34.00
4,135,731.72 En adelante 1,297,035.52 35.00

12.- Tablas ISR 2023: diciembre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 8,952.49 0.00 1.92

8,952.50 75,984.55 171.88 6.40
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16.00
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30.00
1,127,926.85 1,503,902.46 271,981.99 32.00
1,503,902.47 4,511,707.37 392,294.17 34.00
4,511,707.38 En adelante 1,414,947.85 35.00

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2023 – Primer bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 1,492.08 0.00 1.92

1,492.09 12,664.10 28.64 6.40
12,664.11 22,256.02 743.66 10.88
22,256.03 25,871.64 1,787.26 16.00
25,871.65 30,975.42 2,365.76 17.92
30,975.43 62,472.98 3,280.36 21.36
62,472.99 98,466.00 10,008.24 23.52
98,466.01 187,987.80 18,473.78 30.00

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 11/14
2/1/23 17:36 Tablas ISR 2023

187,987.81 250,650.40 45,330.34 32.00

250,650.41 751,951.22 65,382.36 34.00
751,951.23 En adelante 235,824.64 35.00

2.- Marzo-abril 2023 – 2do bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 2,984.16 0.00 1.92

2,984.17 25,328.20 57.28 6.40
25,328.21 44,512.04 1,487.32 10.88
44,512.05 51,743.28 3,574.52 16.00
51,743.29 61,950.84 4,731.52 17.92
61,950.85 124,945.96 6,560.72 21.36
124,945.97 196,932.00 20,016.48 23.52
196,932.01 375,975.60 36,947.56 30.00
375,975.61 501,300.80 90,660.68 32.00
501,300.81 1,503,902.44 130,764.72 34.00
1,503,902.45 En adelante 471,649.28 35.00

3.- Mayo-junio 2023 – 3er Bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 4,476.24 0.00 1.92

4,476.25 37,992.30 85.92 6.40
37,992.31 66,768.06 2,230.98 10.88
66,768.07 77,614.92 5,361.78 16.00
77,614.93 92,926.26 7,097.28 17.92
92,926.27 187,418.94 9,841.08 21.36
187,418.95 295,398.00 30,024.72 23.52
295,398.01 563,963.40 55,421.34 30.00
563,963.41 751,951.20 135,991.02 32.00
751,951.21 2,255,853.66 196,147.08 34.00
2,255,853.67 En adelante 707,473.92 35.00

4.- Julio-agosto 2023 – 4to Bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 5,968.32 0.00 1.92

5,968.33 50,656.40 114.56 6.40
50,656.41 89,024.08 2,974.64 10.88
89,024.09 103,486.56 7,149.04 16.00
103,486.57 123,901.68 9,463.04 17.92
123,901.69 249,891.92 13,121.44 21.36
249,891.93 393,864.00 40,032.96 23.52
393,864.01 751,951.20 73,895.12 30.00
751,951.21 1,002,601.60 181,321.36 32.00
1,002,601.61 3,007,804.88 261,529.44 34.00
3,007,804.89 En adelante 943,298.56 35.00
https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 12/14
2/1/23 17:36 Tablas ISR 2023

5.- Septiembre-octubre 2023 – 5to Bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 7,460.40 0.00 1.92

7,460.41 63,320.50 143.20 6.40
63,320.51 111,280.10 3,718.30 10.88
111,280.11 129,358.20 8,936.30 16.00
129,358.21 154,877.10 11,828.80 17.92
154,877.11 312,364.90 16,401.80 21.36
312,364.91 492,330.00 50,041.20 23.52
492,330.01 939,939.00 92,368.90 30.00
939,939.01 1,253,252.00 226,651.70 32.00
1,253,252.01 3,759,756.10 326,911.80 34.00
3,759,756.11 En adelante 1,179,123.20 35.00

6.- Noviembre-diciembre 2023 – 6to Bimestre

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 8,952.49 0.00 1.92

8,952.50 75,984.55 171.88 6.40
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16.00
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30.00
1,127,926.85 1,503,902.46 271,981.99 32.00
1,503,902.47 4,511,707.37 392,294.17 34.00
4,511,707.38 En adelante 1,414,947.85 35.00

IV: Tarifa aplicable a pagos provisionales

Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2023, tratándose de la
enajenación de inmuebles
 

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior

0.01 8,952.49 0.00 1.92

8,952.50 75,984.55 171.88 6.40
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16.00
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30.00
1,127,926.85 1,503,902.46 271,981.99 32.00
1,503,902.47 4,511,707.37 392,294.17 34.00
4,511,707.38 En adelante 1,414,947.85 35.00

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 13/14
2/1/23 17:36 Tablas ISR 2023

https://www.elcontribuyente.mx/2022/12/tablas-isr-2023/#reteperiodicas1 14/14