Tarifa ISR mensual 2025
Tabla del Art. 96 LISR aplicable a la retención mensual de ISR sobre sueldos.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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 | $999,999,999.99 | $117,912.32 | 35.00% |
Fundamento: Art. 96 LISR. Se actualiza vía Resolución Miscelánea Fiscal y publicación en el DOF.