Tablas ISR 2021 nómina

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.

Calculadora de nomina

Tablas ISR 2021: retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el
excedente del límite inferior
$$$%
0.0121.200.001.92
21.21179.960.416.40
179.97316.2710.5710.88
316.28367.6525.4016.00
367.66440.1833.6217.92
440.19887.7846.6221.36
887.791,399.26142.2223.52
1,399.272,671.42262.5230.00
2,671.433,561.90644.1732.00
3,561.9110,685.69929.1234.00
10,685.70En adelante3,351.2135.00

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 deHasta Ingresos deCantidad de subsidio para el empleo diario
$$$
0.0158.1913.39
58.2087.2813.38
87.29114.2413.38
114.25116.3812.92
116.39146.2512.58
146.26155.1711.65
155.18175.5110.69
175.52204.769.69
204.77234.018.34
234.02242.847.16
242.85En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo diario
$$$$%$
0.010.0121.200.001.9213.39
21.2121.2158.190.416.4013.39
21.2158.2087.280.416.4013.38
21.2187.28114.240.416.4013.38
21.21114.25116.380.416.4012.92
21.21116.39146.250.416.4012.58
21.21146.26155.170.416.4011.65
21.21155.18175.510.416.4010.69
21.21175.52179.960.416.409.69
179.97179.97204.7610.5710.889.69
179.97204.77234.0110.5710.888.34
179.97234.02242.8410.5710.887.16
179.97242.85316.2710.5710.880.00
316.28316.28367.6525.4016.000.00
367.66367.66440.1833.6217.920.00
440.19440.19887.7846.6221.360.00
887.79887.791,399.26142.2223.520.00
1,399.271,399.272,671.42262.5230.000.00
2,671.432,671.433,561.90644.1732.000.00
3,561.913,561.9110,685.69929.1234.000.00
10,685.7010,685.70En adelante3,351.2135.000.00

Tablas ISR 2021: retenciones semanales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01148.400.001.92
148.411,259.722.876.40
1,259.732,213.8973.9910.88
2,213.902,573.55177.8016.00
2,573.563,081.26235.3417.92
3,081.276,214.46326.3421.36
6,214.479,794.82995.5423.52
9,794.8318,699.941,837.6430.00
18,699.9524,933.304,509.1932.00
24,933.3174,799.836,503.8434.00
74,799.84En adelante23,458.4735.00

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 deHasta Ingresos deCantidad de subsidio para el empleo semanal
$$$
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitesemanal
inferior 1
$$$$%$
0.010.01148.400.001.9293.73
148.41148.41407.332.876.4093.73
148.41407.34610.962.876.4093.66
148.41610.97799.682.876.4093.66
148.41799.69814.662.876.4090.44
148.41814.671,023.752.876.4088.06
148.411,023.761,086.192.876.4081.55
148.411,086.201,228.572.876.4074.83
148.411,228.581,259.722.876.4067.83
1,259.731,259.731,433.3273.9910.8867.83
1,259.731,433.321,638.0773.9910.8858.38
1,259.731,638.081,699.8873.9910.8850.12
1,259.731,699.892,213.8973.9910.880.00
2,213.902,213.902,573.55177.8016.000.00
2,573.562,573.563,081.26235.3417.920.00
3,081.273,081.276,214.46326.3421.360.00
6,214.476,214.479,794.82995.5423.520.00
9,794.839,794.8318,699.941,837.6430.000.00
18,699.9518,699.9524,933.304,509.1932.000.00
24,933.3124,933.3174,799.836,503.8434.000.00
74,799.8474,799.84en adelante23,458.4735.000.00

3.- Tablas ISR 2021: retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01212.000.001.92
212.011,799.604.106.40
1,799.613,162.70105.7010.88
3,162.713,676.50254.0016.00
3,676.514,401.80336.2017.92
4,401.818,877.80466.2021.36
8,877.8113,992.601,422.2023.52
13,992.6126,714.202,625.2030.00
26,714.2135,619.006,441.7032.00
35,619.01106,856.909,291.2034.00
106,856.91En adelante33,512.1035.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo decenal
$$$
0.01581.90133.90
581.91872.80133.80
872.811,142.40133.80
1,142.411,163.80129.20
1,163.811,462.50125.80
1,462.511,551.70116.50
1,551.711,755.10106.90
1,755.112,047.6096.90
2,047.612,340.1083.40
2,340.112,428.4071.60
2,428.41En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitesemanal
inferior 1
$$$$%$
0.010.01212.000.001.92133.90
212.01212.01581.904.106.40133.90
212.01581.91872.804.106.40133.80
212.01872.811,142.404.106.40133.80
212.011,142.411,163.804.106.40129.20
212.011,163.811,462.504.106.40125.80
212.011,462.511,551.704.106.40116.50
212.011,551.711,755.104.106.40106.90
212.011,755.111,799.604.106.4096.90
1,799.611,799.612,047.60105.7010.8896.90
1,799.612,047.612,340.10105.7010.8883.40
1,799.612,340.112,428.40105.7010.8871.60
1,799.612,428.413,162.70105.7010.880.00
3,162.713,162.713,676.50254.0016.000.00
3,676.513,676.514,401.80336.2017.920.00
4,401.814,401.818,877,80466.2021.360.00
8,877,818,877,8113,992.601,422.2023.520.00
13,992.6113,992.6126,714.202,625.2030.000.00
26,714.2126,714.2135,619.006,441.7032.000.00
35,619.0135,619.01106,856.909,291.2034.000.00
106,856.91106,856.91en adelante33,512.1035.000.00
Calculadora de nomina

Tablas ISR 2021: pagos quincenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre
el excedente del límite inferior
$$$%
0.01318.000.001.92
318.012,699.406.156.40
2,699.414,744.05158.5510.88
4,744.065,514.75341.0016.00
5,514.766,602.70504.3017.92
6,602.7113,316.70699.3021.36
13,316.7120,988.902,133.3023.52
20,988.9140,071.303,937.8030.00
40,071.3153,428.509,662.5532.00
53,428.51160,285.3513,936.8034.00
160,285.36En adelante50,268.1535.00

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 deHasta Ingresos deCantidad de subsidio para el empleo quincenal
$$$
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitequincenal
inferior 1
$$$$%$
0.010.01318.000.001.92200.85
318.01318.01872.856.156.40200.85
318.01872.861,309.206.156.40200.70
318.011,309.211,713.606.156.40200.70
318.011,713.611,745.706.156.40193.80
318.011,745.712,193.756.156.40188.70
318.012,193.762,327.556.156.40174.75
318.012,327.562,632.656.156.40160.35
318.012,632.662,699.406.156.40145.35
2,699.412,699.413,071.40158.5510.88145.35
2,699.413,071.413,510.15158.5510.88125.10
2,699.413,510.163,642.60158.5510.88107.40
2,699.413,642.614,744.05158.5510.880.00
4,744.064,744.065,514.75381.0016.000.00
5,514.765,514.766,602.70504.3017.920.00
6,602.716,602.7113,316.70699.3021.360.00
13,316.7113,316.7120,988.902,133.3023.520.00
20,988.9120,988.9140,071.303,937.8030.000.00
40,071.3140,071.3153,428.509,662.5532.000.00
53,428.5153,428.51160,285.3513,936.8034.000.00
160,285.36160,285.35En adelante50,268.1535.000.00

Tablas ISR 2021: pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

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 deHasta Ingresos deCantidad de subsidio para el empleo mensual
$$$
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento paraSubsidio para
aplicarse sobre elel empleo
excedente del límitemensual
inferior 1
$$$$%$
0.010.01644.580.001.92407.02
644.59644.591,768.9612.386.40407.02
644.591,768.972,653.3812.386.40406.83
644.592,653.393,472.8412.386.40406.62
644.593,472.853,537.8712.386.40392.77
644.593,537.884,446.1512.386.40382.46
644.594,446.164,717.1812.386.40354.23
644.594,717.195,335.4212.386.40324.87
644.595,335.435,470.9212.386.40294.63
5,470.935,470.936,224.67321.2610.88294.63
5,470.936,224.687,113.90321.2610.88253.54
5,470.937,113.917,382.33321.2610.88217.61
5,470.937,382.349,614.66321.2610.880.00
9,614.679,614.6711,176.62772.1016.000.00
11,176.6311,176.6313,381.471,022.0117.920.00
13,381.4813,381.4826,988.501,417.1221.360.00
26,988.5126,988.5142,537.584,323.5823.520.00
42,537.5942,537.5981,211.257,980.7330.000.00
81,211.2681,211.26108,281.6719,582.8332.000.00
108,281.68108,281.68324,845.0128,245.3634.000.00
324,845.02324,845.02En adelante101,876.9035.000.00

Tablas ISR 2021: anual

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

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