Tablas de la L.I.S.R.

(vlidas para periodo: anual - 2013)

Impuesto - Artculo 113

Subsidio - Artculo 114

% Exce% s/
Lmite
Lmite
Cuota
Lmite Lmite Cuota
dente del
impuesto
inferior
superior
fija
inferior superior fija
lm. inferior
marginal
$0.01 $5,952.84
$0.00
1.92%
$5,952.85 $50,524.92
$114.24
6.40%
$50,524.93 $88,793.04 $2,966.76
10.88%
$88,793.05 $103,218.00 $7,130.88
16.00%
$103,218.01 $123,580.20 $9,438.60
17.92%
$123,580.21 $249,243.48 $13,087.44
21.36%
$249,243.49 $392,841.96 $39,929.04
23.52%
$392,841.97 ... y ms $73,703.40
30.00%

Crdito al salario - Artculo 115

Con ingreso Hasta
Crdito
desde
(ingreso) al salario
$0.01 $21,227.52 $4,884.24
$21,227.53 $31,840.56 $4,881.96
$31,840.57 $41,674.08 $4,879.44
$41,674.09 $42,454.44 $4,713.24
$42,454.45 $53,353.80 $4,589.52
$53,353.81 $56,606.16 $4,250.76
$56,606.17 $64,025.04 $3,898.44
$64,025.05 $74,696.04 $3,535.56
$74,696.05 $85,366.80 $3,042.48
$85,366.81 $88,587.96 $2,611.32
$88,587.97 ... y ms
$0.00

Tablas de la L.I.S.R. (vlidas para periodo: quincenal - agosto de

2013)
Impuesto - Artculo 113
Subsidio - Artculo 114
Crdito al salario - Artculo 115
% Exce% s/
Lmite
Lmite
Cuota
Lmite Lmite Cuota
Con ingreso Hasta
Crdito
dente del
impuesto
inferior
superior
fija
inferior superior fija
desde
(ingreso) al salario
lm. inferior
marginal
$0.01 $244.80
$0.00
1.92%
$0.01 $872.85 $200.85
$244.81 $2,077.50
$4.65
6.40%
$872.86 $1,309.20 $200.70
$2,077.51 $3,651.00 $121.95
10.88%
$1,309.21 $1,713.60 $200.70
$3,651.01 $4,244.10 $293.25
16.00%
$1,713.61 $1,745.70 $193.80
$4,244.11 $5,081.40 $388.05
17.92%
$1,745.71 $2,193.75 $188.70
$5,081.41 $10,248.45 $538.20
21.36%
$2,193.76 $2,327.55 $174.75
$10,248.46 $16,153.05 $1,641.75
23.52%
$2,327.56 $2,632.65 $160.35
$16,153.06 ... y ms $3,030.60
30.00%
$2,632.66 $3,071.40 $145.35
$3,071.41 $3,510.15 $125.10
$3,510.16 $3,642.60 $107.40
$0.00
$3,642.61 ... y ms

Tablas de la L.I.S.R. (vlidas para periodo: semanal - agosto de 2013)

Impuesto - Artculo 113
Subsidio - Artculo 114
Crdito al salario - Artculo 115
% Exce% s/
Lmite
Lmite
Cuota
Lmite Lmite Cuota
Con ingreso Hasta
Crdito
dente del
impuesto
inferior superior
fija
inferior superior fija
desde
(ingreso) al salario
lm. inferior
marginal
$0.01 $114.24
$0.00
1.92%
$0.01 $407.33 $93.73
$114.25 $969.50
$2.17
6.40%
$407.34 $610.96 $93.66
$969.51 $1,703.80 $56.91
10.88%
$610.97 $799.68 $93.66
$1,703.81 $1,980.58 $136.85
16.00%
$799.69 $814.66 $90.44
$1,980.59 $2,371.32 $181.09
17.92%
$814.67 $1,023.75 $88.06
$2,371.33 $4,782.61 $251.16
21.36%
$1,023.76 $1,086.19 $81.55
$4,782.62 $7,538.09 $766.15
23.52%
$1,086.20 $1,228.57 $74.83
$7,538.10 ... y ms $1,414.28
30.00%
$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 ... y ms
$0.00

Tablas de la L.I.S.R. (vlidas para periodo: diario - agosto de 2013)

Impuesto - Artculo 113
Subsidio - Artculo 114
Crdito al salario - Artculo 115
% Exce% s/
Lmite
Lmite Cuota
Lmite Lmite Cuota
Con ingreso Hasta
Crdito
dente del
impuesto
inferior superior
fija
inferior superior fija
desde
(ingreso) al salario
lm. inferior
marginal
$0.01 $16.32 $0.00
1.92%
$0.01 $58.19 $13.39
$16.33 $138.50 $0.31
6.40%
$58.20 $87.28 $13.38
$138.51 $243.40 $8.13
10.88%
$87.29 $114.24 $13.38
$243.41 $282.94 $19.55
16.00%
$114.25 $116.38 $12.92
$282.95 $338.76 $25.87
17.92%
$116.39 $146.25 $12.58
$338.77 $683.23 $35.88
21.36%
$146.26 $155.17 $11.65
$683.24 $1,076.87 $109.45
23.52%
$155.18 $175.51 $10.69
$1,076.88 ... y ms $202.04
30.00%
$175.52 $204.76
$9.69
$204.77 $234.01
$8.34
$234.02 $242.84
$7.16
$242.85 ... y ms
$0.00

Tablas de la L.I.S.R. (vlidas para periodo: acumulado mensual - agosto de 2013)

Impuesto - Artculo 113

Subsidio - Artculo 114

% Exce% s/
Lmite
Lmite
Cuota
Lmite Lmite Cuota
dente del
impuesto
inferior
superior
fija
inferior superior fija
lm. inferior
marginal
$0.01 $3,968.56
$0.00
1.92%
$3,968.57 $33,683.28
$76.16
6.40%
$33,683.29 $59,195.36 $1,977.84
10.88%
$59,195.37 $68,812.00 $4,753.92
16.00%
$68,812.01 $82,386.80 $6,292.40
17.92%
$82,386.81 $166,162.32 $8,724.96
21.36%
$166,162.33 $261,894.64 $26,619.36
23.52%
$261,894.65 ... y ms $49,135.60
30.00%