Tarifas ISR para 2026
Tablas ISR 2026 Anual
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| 0.01 | 10,135.11 | 0.00 | 1.92% |
| 10,135.12 | 86,022.11 | 194.59 | 6.40% |
| 86,022.12 | 151,176.19 | 5,051.37 | 10.88% |
| 151,176.20 | 175,735.66 | 12,140.13 | 16.00% |
| 175,735.67 | 210,403.69 | 16,069.64 | 17.92% |
| 210,403.70 | 424,353.97 | 22,282.14 | 21.36% |
| 424,353.98 | 668,840.14 | 67,981.92 | 23.52% |
| 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00% |
| 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00% |
| 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00% |
| 5,107,703.93 | En adelante | 1,601,862.46 | 35.00% |
Tabla ISR 2026: Retención Diaria
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 27.78 | 0.00 | 1.92% |
| 27.79 | 235.81 | 0.53 | 6.40% |
| 235.82 | 414.41 | 13.85 | 10.88% |
| 414.42 | 481.73 | 33.28 | 16.00% |
| 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 | 30.00% |
| 3,500.36 | 4,667.13 | 844.05 | 32.00% |
| 4,667.14 | 14,001.38 | 1,217.42 | 34.00% |
| 14,001.39 | En adelante | 4,391.07 | 35.00% |
Tabla ISR 2026: Retención Semanal
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 194.46 | 0.00 | 1.92% |
| 194.47 | 1,650.67 | 3.71 | 6.40% |
| 1,650.68 | 2,900.87 | 96.95 | 10.88% |
| 2,900.88 | 3,372.11 | 232.96 | 16.00% |
| 3,372.12 | 4,037.32 | 308.35 | 17.92% |
| 4,037.33 | 8,142.75 | 427.56 | 21.36% |
| 8,142.76 | 12,834.08 | 1,304.45 | 23.52% |
| 12,834.09 | 24,502.45 | 2,407.86 | 30.00% |
| 24,502.46 | 32,669.91 | 5,908.35 | 32.00% |
| 32,669.92 | 98,009.66 | 8,521.94 | 34.00% |
| 98,009.67 | En adelante | 30,737.49 | 35.00% |
Tabla ISR 2026: Retención Decenal
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 277.80 | 0.00 | 1.92% |
| 277.81 | 2,358.10 | 5.30 | 6.40% |
| 2,358.11 | 4,144.10 | 138.50 | 10.88% |
| 4,144.11 | 4,817.30 | 332.80 | 16.00% |
| 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 | 30.00% |
| 35,003.51 | 46,671.30 | 8,440.50 | 32.00% |
| 46,671.31 | 140,013.80 | 12,174.20 | 34.00% |
| 140,013.81 | En adelante | 43,910.70 | 35.00% |
Tabla ISR 2026: Pagos Quincenales
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 416.70 | 0.00 | 1.92% |
| 416.71 | 3,537.15 | 7.95 | 6.40% |
| 3,537.16 | 6,216.15 | 207.75 | 10.88% |
| 6,216.16 | 7,225.95 | 499.20 | 16.00% |
| 7,225.96 | 8,651.40 | 660.75 | 17.92% |
| 8,651.41 | 17,448.75 | 916.20 | 21.36% |
| 17,448.76 | 27,501.60 | 2,795.25 | 23.52% |
| 27,501.61 | 52,505.25 | 5,159.70 | 30.00% |
| 52,505.26 | 70,006.95 | 12,660.75 | 32.00% |
| 70,006.96 | 210,020.70 | 18,261.30 | 34.00% |
| 210,020.71 | En adelante | 65,866.05 | 35.00% |
Tabla ISR 2026: Pagos Mensuales
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % 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 | 17,533.64 | 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 | 30.00% |
| 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% |
Tarifas Mensuales de Pagos Provisionales
Estas son las Tablas de ISR que estarán vigentes en 2026 de pagos provisionales de ISR para personas físicas con actividad empresarial.
ISR 2026: Enero
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 844.59 | 0.00 | 1.92% |
| 844.60 | 7,168.51 | 16.22 | 6.40% |
| 7,168.52 | 12,598.02 | 420.95 | 10.88% |
| 12,598.03 | 14,644.64 | 1,011.68 | 16.00% |
| 14,644.65 | 17,533.64 | 1,339.14 | 17.92% |
| 17,533.65 | 35,362.83 | 1,856.84 | 21.36% |
| 35,362.84 | 55,736.68 | 5,665.16 | 23.52% |
| 55,736.69 | 106,410.50 | 10,457.09 | 30.00% |
| 106,410.51 | 141,880.66 | 25,659.23 | 32.00% |
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00% |
| 425,642.00 | En adelante | 133,488.54 | 35.00% |
ISR 2026: Febrero
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 1,689.18 | 0.00 | 1.92% |
| 1,689.19 | 14,337.02 | 32.44 | 6.40% |
| 14,337.03 | 25,196.04 | 841.90 | 10.88% |
| 25,196.05 | 29,289.28 | 2,023.36 | 16.00% |
| 29,289.29 | 35,067.28 | 2,678.28 | 17.92% |
| 35,067.29 | 70,725.66 | 3,713.68 | 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 | 283,761.32 | 51,318.46 | 32.00% |
| 283,761.33 | 851,283.98 | 74,019.38 | 34.00% |
| 851,283.99 | En adelante | 266,977.08 | 35.00% |
ISR 2026: Marzo
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 2,533.77 | 0.00 | 1.92% |
| 2,533.78 | 21,505.53 | 48.66 | 6.40% |
| 21,505.54 | 37,794.06 | 1,262.85 | 10.88% |
| 37,794.07 | 43,933.92 | 3,035.04 | 16.00% |
| 43,933.93 | 52,600.92 | 4,017.42 | 17.92% |
| 52,600.93 | 106,088.49 | 5,570.52 | 21.36% |
| 106,088.50 | 167,210.04 | 16,995.48 | 23.52% |
| 167,210.05 | 319,231.50 | 31,371.27 | 30.00% |
| 319,231.51 | 425,641.98 | 76,977.69 | 32.00% |
| 425,641.99 | 1,276,925.97 | 111,029.07 | 34.00% |
| 1,276,925.98 | En adelante | 400,465.62 | 35.00% |
ISR 2026: Abril
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 3,378.36 | 0.00 | 1.92% |
| 3,378.37 | 28,674.04 | 64.88 | 6.40% |
| 28,674.05 | 50,392.08 | 1,683.80 | 10.88% |
| 50,392.09 | 58,578.56 | 4,046.72 | 16.00% |
| 58,578.57 | 70,134.56 | 5,356.56 | 17.92% |
| 70,134.57 | 141,451.32 | 7,427.36 | 21.36% |
| 141,451.33 | 222,946.72 | 22,660.64 | 23.52% |
| 222,946.73 | 425,642.00 | 41,828.36 | 30.00% |
| 425,642.01 | 567,522.64 | 102,636.92 | 32.00% |
| 567,522.65 | 1,702,567.96 | 148,038.76 | 34.00% |
| 1,702,567.97 | En adelante | 533,954.16 | 35.00% |
ISR 2026: Mayo
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 4,222.95 | 0.00 | 1.92% |
| 4,222.96 | 35,842.55 | 81.10 | 6.40% |
| 35,842.56 | 62,990.10 | 2,104.75 | 10.88% |
| 62,990.11 | 73,223.20 | 5,058.40 | 16.00% |
| 73,223.21 | 87,668.20 | 6,695.70 | 17.92% |
| 87,668.21 | 176,814.15 | 9,284.20 | 21.36% |
| 176,814.16 | 278,683.40 | 28,325.80 | 23.52% |
| 278,683.41 | 532,052.50 | 52,285.45 | 30.00% |
| 532,052.51 | 709,403.30 | 128,296.15 | 32.00% |
| 709,403.31 | 2,128,209.95 | 185,048.45 | 34.00% |
| 2,128,209.96 | En adelante | 667,442.70 | 35.00% |
ISR 2026: Junio
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 5,067.54 | 0.00 | 1.92% |
| 5,067.55 | 43,011.06 | 97.32 | 6.40% |
| 43,011.07 | 75,588.12 | 2,525.70 | 10.88% |
| 75,588.13 | 87,867.84 | 6,070.08 | 16.00% |
| 87,867.85 | 105,201.84 | 8,034.84 | 17.92% |
| 105,201.85 | 212,176.98 | 11,141.04 | 21.36% |
| 212,176.99 | 334,420.08 | 33,990.96 | 23.52% |
| 334,420.09 | 638,463.00 | 62,742.54 | 30.00% |
| 638,463.01 | 851,283.96 | 153,955.38 | 32.00% |
| 851,283.97 | 2,553,851.94 | 222,058.14 | 34.00% |
| 2,553,851.95 | En adelante | 800,931.24 | 35.00% |
ISR 2026: Julio
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 5,912.13 | 0.00 | 1.92% |
| 5,912.14 | 50,179.57 | 113.54 | 6.40% |
| 50,179.58 | 88,186.14 | 2,946.65 | 10.88% |
| 88,186.15 | 102,512.48 | 7,081.76 | 16.00% |
| 102,512.49 | 122,735.48 | 9,373.98 | 17.92% |
| 122,735.49 | 247,539.81 | 12,997.88 | 21.36% |
| 247,539.82 | 390,156.76 | 39,656.12 | 23.52% |
| 390,156.77 | 744,873.50 | 73,199.63 | 30.00% |
| 744,873.51 | 993,164.62 | 179,614.61 | 32.00% |
| 993,164.63 | 2,979,493.93 | 259,067.83 | 34.00% |
| 2,979,493.94 | En adelante | 934,419.78 | 35.00% |
ISR 2026: Agosto
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 6,756.72 | 0.00 | 1.92% |
| 6,756.73 | 57,348.08 | 129.76 | 6.40% |
| 57,348.09 | 100,784.16 | 3,367.60 | 10.88% |
| 100,784.17 | 117,157.12 | 8,093.44 | 16.00% |
| 117,157.13 | 140,269.12 | 10,713.12 | 17.92% |
| 140,269.13 | 282,902.64 | 14,854.72 | 21.36% |
| 282,902.65 | 445,893.44 | 45,321.28 | 23.52% |
| 445,893.45 | 851,284.00 | 83,656.72 | 30.00% |
| 851,284.01 | 1,135,045.28 | 205,273.84 | 32.00% |
| 1,135,045.29 | 3,405,135.92 | 296,077.52 | 34.00% |
| 3,405,135.93 | En adelante | 1,067,908.32 | 35.00% |
ISR 2026: Septiembre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 7,601.31 | 0.00 | 1.92% |
| 7,601.32 | 64,516.59 | 145.98 | 6.40% |
| 64,516.60 | 113,382.18 | 3,788.55 | 10.88% |
| 113,382.19 | 131,801.76 | 9,105.12 | 16.00% |
| 131,801.77 | 157,802.76 | 12,052.26 | 17.92% |
| 157,802.77 | 318,265.47 | 16,711.56 | 21.36% |
| 318,265.48 | 501,630.12 | 50,986.44 | 23.52% |
| 501,630.13 | 957,694.50 | 94,113.81 | 30.00% |
| 957,694.51 | 1,276,925.94 | 230,933.07 | 32.00% |
| 1,276,925.95 | 3,830,777.91 | 333,087.21 | 34.00% |
| 3,830,777.92 | En adelante | 1,201,396.86 | 35.00% |
ISR 2026: Octubre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 8,445.90 | 0.00 | 1.92% |
| 8,445.91 | 71,685.10 | 162.20 | 6.40% |
| 71,685.11 | 125,980.20 | 4,209.50 | 10.88% |
| 125,980.21 | 146,446.40 | 10,116.80 | 16.00% |
| 146,446.41 | 175,336.40 | 13,391.40 | 17.92% |
| 175,336.41 | 353,628.30 | 18,568.40 | 21.36% |
| 353,628.31 | 557,366.80 | 56,651.60 | 23.52% |
| 557,366.81 | 1,064,105.00 | 104,570.90 | 30.00% |
| 1,064,105.01 | 1,418,806.60 | 256,592.30 | 32.00% |
| 1,418,806.61 | 4,256,419.90 | 370,096.90 | 34.00% |
| 4,256,419.91 | En adelante | 1,334,885.40 | 35.00% |
ISR 2026: Noviembre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 9,290.49 | 0.00 | 1.92% |
| 9,290.50 | 78,853.61 | 178.42 | 6.40% |
| 78,853.62 | 138,578.22 | 4,630.45 | 10.88% |
| 138,578.23 | 161,091.04 | 11,128.48 | 16.00% |
| 161,091.05 | 192,870.04 | 14,730.54 | 17.92% |
| 192,870.05 | 388,991.13 | 20,425.24 | 21.36% |
| 388,991.14 | 613,103.48 | 62,316.76 | 23.52% |
| 613,103.49 | 1,170,515.50 | 115,027.99 | 30.00% |
| 1,170,515.51 | 1,560,687.26 | 282,251.53 | 32.00% |
| 1,560,687.27 | 4,682,061.89 | 407,106.59 | 34.00% |
| 4,682,061.90 | En adelante | 1,468,373.94 | 35.00% |
ISR 2026: Diciembre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % 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% |
ISR Pagos Bimestrales Definitivos (RIF)
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 1,689.18 | 0.00 | 1.92% |
| 1,689.19 | 14,337.02 | 32.44 | 6.40% |
| 14,337.03 | 25,196.04 | 841.90 | 10.88% |
| 25,196.05 | 29,289.28 | 2,023.36 | 16.00% |
| 29,289.29 | 35,067.28 | 2,678.28 | 17.92% |
| 35,067.29 | 70,725.66 | 3,713.68 | 21.36% |
| 70,725.67 | 111,473.36 | 11,330.32 | 23.52% |
| 111,473.37 | 212,821.00 | 20,914.18 | 30.00% |
| 212,821.01 | 283,761.32 | 51,318.46 | 32.00% |
| 283,761.33 | 851,283.98 | 74,019.38 | 34.00% |
| 851,283.99 | En adelante | 266,977.08 | 35.00% |
ISR Enero-Febrero
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 1,689.18 | 0.00 | 1.92% |
| 1,689.19 | 14,337.02 | 32.44 | 6.40% |
| 14,337.03 | 25,196.04 | 841.90 | 10.88% |
| 25,196.05 | 29,289.28 | 2,023.36 | 16.00% |
| 29,289.29 | 35,067.28 | 2,678.28 | 17.92% |
| 35,067.29 | 70,725.66 | 3,713.68 | 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 | 283,761.32 | 51,318.46 | 32.00% |
| 283,761.33 | 851,283.98 | 74,019.38 | 34.00% |
| 851,283.99 | En adelante | 266,977.08 | 35.00% |
ISR Marzo-Abril
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 3,378.36 | 0.00 | 1.92% |
| 3,378.37 | 28,674.04 | 64.88 | 6.40% |
| 28,674.05 | 50,392.08 | 1,683.80 | 10.88% |
| 50,392.09 | 58,578.56 | 4,046.72 | 16.00% |
| 58,578.57 | 70,134.56 | 5,356.56 | 17.92% |
| 70,134.57 | 141,451.32 | 7,427.36 | 21.36% |
| 141,451.33 | 222,946.72 | 22,660.64 | 23.52% |
| 222,946.73 | 425,642.00 | 41,828.36 | 30.00% |
| 425,642.01 | 567,522.64 | 102,636.92 | 32.00% |
| 567,522.65 | 1,702,567.96 | 148,038.76 | 34.00% |
| 1,702,567.97 | En adelante | 533,954.16 | 35.00% |
ISR Mayo-Junio
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 5,067.54 | 0.00 | 1.92% |
| 5,067.55 | 43,011.06 | 97.32 | 6.40% |
| 43,011.07 | 75,588.12 | 2,525.70 | 10.88% |
| 75,588.13 | 87,867.84 | 6,070.08 | 16.00% |
| 87,867.85 | 105,201.84 | 8,034.84 | 17.92% |
| 105,201.85 | 212,176.98 | 11,141.04 | 21.36% |
| 212,176.99 | 334,420.08 | 33,990.96 | 23.52% |
| 334,420.09 | 638,463.00 | 62,742.54 | 30.00% |
| 638,463.01 | 851,283.96 | 153,955.38 | 32.00% |
| 851,283.97 | 2,553,851.94 | 222,058.14 | 34.00% |
| 2,553,851.95 | En adelante | 800,931.24 | 35.00% |
ISR Julio-Agosto
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 6,756.72 | 0.00 | 1.92% |
| 6,756.73 | 57,348.08 | 129.76 | 6.40% |
| 57,348.09 | 100,784.16 | 3,367.60 | 10.88% |
| 100,784.17 | 117,157.12 | 8,093.44 | 16.00% |
| 117,157.13 | 140,269.12 | 10,713.12 | 17.92% |
| 140,269.13 | 282,902.64 | 14,854.72 | 21.36% |
| 282,902.65 | 445,893.44 | 45,321.28 | 23.52% |
| 445,893.45 | 851,284.00 | 83,656.72 | 30.00% |
| 851,284.01 | 1,135,045.28 | 205,273.84 | 32.00% |
| 1,135,045.29 | 3,405,135.92 | 296,077.52 | 34.00% |
| 3,405,135.93 | En adelante | 1,067,908.32 | 35.00% |
ISR Septiembre-Octubre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 8,445.90 | 0.00 | 1.92% |
| 8,445.91 | 71,685.10 | 162.20 | 6.40% |
| 71,685.11 | 125,980.20 | 4,209.50 | 10.88% |
| 125,980.21 | 146,446.40 | 10,116.80 | 16.00% |
| 146,446.41 | 175,336.40 | 13,391.40 | 17.92% |
| 175,336.41 | 353,628.30 | 18,568.40 | 21.36% |
| 353,628.31 | 557,366.80 | 56,651.60 | 23.52% |
| 557,366.81 | 1,064,105.00 | 104,570.90 | 30.00% |
| 1,064,105.01 | 1,418,806.60 | 256,592.30 | 32.00% |
| 1,418,806.61 | 4,256,419.90 | 370,096.90 | 34.00% |
| 4,256,419.91 | En adelante | 1,334,885.40 | 35.00% |
ISR Noviembre-Diciembre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % excedente |
|---|---|---|---|
| 0.01 | 10,135.11 | 0.00 | 1.92% |
| 10,135.12 | 86,022.11 | 194.59 | 6.40% |
| 86,022.12 | 151,176.19 | 5,051.37 | 10.88% |
| 151,176.20 | 175,735.66 | 12,140.13 | 16.00% |
| 175,735.67 | 210,403.69 | 16,069.64 | 17.92% |
| 210,403.70 | 424,353.97 | 22,282.14 | 21.36% |
| 424,353.98 | 668,840.14 | 67,981.92 | 23.52% |
| 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00% |
| 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00% |
| 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00% |
| 5,107,703.93 | En adelante | 1,601,862.46 | 35.00% |
Tabla ISR: Ingresos por Arrendamiento 2026
Tabla ISR 2026: Ingresos por Arrendamiento Mensual
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % 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 | 17,533.64 | 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 | 30.00% |
| 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% |
Tabla ISR 2026: Ingresos por Arrendamiento Trimestral
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % aplicable sobre excedente |
|---|---|---|---|
| 0.01 | 2,533.77 | 0.00 | 1.92% |
| 2,533.78 | 21,505.53 | 48.66 | 6.40% |
| 21,505.54 | 37,794.06 | 1,262.85 | 10.88% |
| 37,794.07 | 43,933.92 | 3,035.04 | 16.00% |
| 43,933.93 | 52,600.92 | 4,017.42 | 17.92% |
| 52,600.93 | 106,088.49 | 5,570.52 | 21.36% |
| 106,088.50 | 167,210.04 | 16,995.48 | 23.52% |
| 167,210.05 | 319,231.50 | 31,371.27 | 30.00% |
| 319,231.51 | 425,641.98 | 76,977.69 | 32.00% |
| 425,641.99 | 1,276,925.97 | 111,029.07 | 34.00% |
| 1,276,925.98 | En adelante | 400,465.62 | 35.00% |
Tabla ISR 2026: Ingresos por Arrendamiento Primer Semestre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % sobre excedente del límite inferior |
|---|---|---|---|
| 0.01 | 5,067.54 | 0.00 | 1.92% |
| 5,067.55 | 43,011.06 | 97.32 | 6.40% |
| 43,011.07 | 75,588.12 | 2,525.70 | 10.88% |
| 75,588.13 | 87,867.84 | 6,070.08 | 16.00% |
| 87,867.85 | 105,201.84 | 8,034.84 | 17.92% |
| 105,201.85 | 212,176.98 | 11,141.04 | 21.36% |
| 212,176.99 | 334,420.08 | 33,990.96 | 23.52% |
| 334,420.09 | 638,463.00 | 62,742.54 | 30.00% |
| 638,463.01 | 851,283.96 | 153,955.38 | 32.00% |
| 851,283.97 | 2,553,851.94 | 222,058.14 | 34.00% |
| 2,553,851.95 | En adelante | 800,931.24 | 35.00% |
Tabla ISR 2026: Ingresos por Arrendamiento Segundo Semestre
| Límite inferior ($) | Límite superior ($) | Cuota fija ($) | % sobre excedente del límite inferior |
|---|---|---|---|
| 0.01 | 10,135.08 | 0.00 | 1.92% |
| 10,135.09 | 86,022.12 | 194.64 | 6.40% |
| 86,022.13 | 151,176.24 | 5,051.40 | 10.88% |
| 151,176.25 | 175,735.68 | 12,140.16 | 16.00% |
| 175,735.69 | 210,403.68 | 16,069.68 | 17.92% |
| 210,403.69 | 424,353.96 | 22,282.08 | 21.36% |
| 424,353.97 | 668,840.16 | 67,981.92 | 23.52% |
| 668,840.17 | 1,276,926.00 | 125,485.08 | 30.00% |
| 1,276,926.01 | 1,702,567.92 | 307,910.76 | 32.00% |
| 1,702,567.93 | 5,107,703.88 | 444,116.28 | 34.00% |
| 5,107,703.89 | En adelante | 1,601,862.48 | 35.00% |
Enajenación de inmuebles – Art. 126 LISR
| Límite inferior ($) | 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% |