Hoy 11 de enero se publicaron en el Diario Oficial de la Federación las Tablas ISR 2021 para conocer las tarifas que deberán estar vigentes a partir del 1 de enero, las cuales deben contemplar la inflación. La ley del Impuesto sobre la Renta, en el artículo 152, indica que las tarifas deben ser actualizadas cuando la inflación supere el 10%. Ello trae una carga tributaria menor para las personas físicas que lleva a un incremento en los ingresos netos que perciben.
Este año se encuentran diversos cambios con respecto al año anterior. Si quieres validar tus cálculos de nómina con estas tablas de forma automática, visita nuestra Calculadora de nómina 2021 GRATIS. De igual manera te invitamos a conocer nuestra calculadora finiquito y liquidación 2021 para pagar correctamente las indemnizaciones a tus trabajadores.
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 |
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 |
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 |
Tablas ISR 2021: pagos quincenales
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| 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 | 381.00 | 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 |
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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 |
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 |
