Tablas ISR 2023 nómina

Contenido

En este artículo podrás conocer las tarifas ISR aplicables en el año 2023 ahora que la inflación acumulada superó el 10% por lo que se generaron cambios con respecto a las tablas del año anterior.

Si quieres validar tus cálculos de nómina con estas tablas de forma automática, visita nuestra Calculadora de nómina 2023. De igual manera te invitamos a conocer nuestra calculadora finiquito y liquidación 2023 para pagar correctamente las indemnizaciones a tus trabajadores.

TABLAS ISR 2023: RETENCIONES DIARIAS

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el
excedente del límite inferior
$$$%
0.0124.540.001.92
21.24208.290.476.40
208.30366.0512.2310.88
366.06425.5229.4016.00
425.53509.4638.9117.92
509.471,027.5253.9521.36
1,027.531,619.51164.6123.52
1,619.523,091.90303.8530.00
3,091.914,122.54745.5632.00
4,122.5512,367.621075.3734.00
12,367.63En adelante3,878.6935.00

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
$$$$%$
0.010.0124.540.001.9213.39
24.5524.5558.190.476.4013.39
24.5558.2087.280.476.4013.38
24.5587.29114.240.476.4013.38
24.55114.25116.380.476.4012.92
24.55116.39146.250.476.4012.58
24.55146.26155.170.476.4011.65
24.55155.18175.510.476.4010.69
24.55175.52204.760.476.409.69
24.55204.77208.290.4710.888.34
208.30208.30234.0112.2310.888.34
208.30234.02242.8412.2310.887.16
208.30242.85366.0512.2310.880.00
366.06366.06425.5229.4016.000.00
425.53425.53509.4638.9117.920.00
509.47509.471,027.5253.9521.360.00
1,027.531,027.531,619.51164.6123.520.00
1,619.521,619.523,091.90303.8530.000.00
3,091.913,091.914,122.54745.5632.000.00
4,122.554,122.5512,367.621,075.3734.000.00
12,367.6312,367.63En adelante3,878.6935.000.00

TABLAS ISR 2023: RETENCIONES SEMANALES

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01171.780.001.92
171.791,458.033.296.40
1,458.042,562.3585.6110.88
2,562.362,978.64205.8016.00
2,978.653,566.22272.3717.92
3,566.237,192.64377.6521.36
7,192.6511,336.571,152.2723.52
11,336.5821,643.302,126.9530.00
21,643.3128,857.785,218.9232.00
28,857.7986,573.347,527.5934.00
86,573.35En adelante27,150.8335.00

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 para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01171.780.001.9293.73
171.79171.79407.333.296.4093.73
171.79407.34610.963.296.4093.66
171.79610.97799.683.296.4093.66
171.79799.69814.663.296.4090.44
171.79814.671,023.753.296.4088.06
171.791,023.761,086.193.296.4081.55
171.791,086.201,228.573.296.4074.83
171.791,228.581,433.323.296.4067.83
171.791,433.331,458.033.2910.8867.83
1,458.041,458.041,638.0785.6110.8858.38
1,458.041,638.081,699.8885.6110.8850.12
1,458.041,699.892,562.3585.6110.880.00
2,562.362,562.362,978.64205.8016.000.00
2,978.652,978.653,566.22272.3717.920.00
3,566.233,566.237,192.64377.6521.360.00
7,192.657,192.6511,336.571,152.2723.520.00
11,336.5811,336.5821,643.302,126.9530.000.00
21,643.3121,643.3128,857.785,218.9232.000.00
28,857.7928,857.7986,573.347,527.5934.000.00
86,573.3586,573.35en adelante27,150.8335.000.00

TABLAS ISR 2023: RETENCIONES DECENALES

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01245.400.001.92
245.412,082.904.106.40
2,082.913,660.50122.3010.88
3,660.514,255.20294.0016.00
4,255.215,094.60389.1017.92
5,094.6110,275.20539.5021.36
10,275.2116,195.101,646.1023.52
16,195.1130,919.003,038.5030.00
30,919.0141,225.407,455.6032.00
41,225.41123,676.2010,753.7034.00
123,676.21En adelante38,786.9035.00

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

Monto de ingresos que sirven de base 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 para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo decenal
$$$$%$
0.010.01245.400.001.92133.90
245.41245.41581.904.706.40133.90
245.41581.91872.804.706.40133.80
245.41872.811,142.404.706.40133.80
245.411,142.411,163.804.706.40129.20
245.411,163.811,462.504.706.40125.80
245.411,462.511,551.704.706.40116.50
245.411,551.711,755.104.706.40106.90
245.411,755.112,047.604.706.4096.90
245.412,047.612,082.904.7010.8883.40
2,082.912,082.912,340.10122.3010.8883.40
2,082.912,340.112,428.40122.3010.8871.60
2,082.912,428.413,660.50122.3010.880.00
3,660.513,660.514,255.20294.0016.000.00
4,255.214,255.215,094.60389.1017.920.00
5,094.615,094.6110,275.20539.5021.360.00
10,275.2110,275.2116,195.101,646.1023.520.00
16,195.1116,195.1130,919.003,038.5030.000.00
30,919.0130,919.0141,225.407,455.6032.000.00
41,225.4141,225.41123,676.2010,753.7034.000.00
123,676.21123,676.21en adelante38,786.9035.000.00

Da de alta tu cuenta BUSINESS y comenzarás a calcular tu nómina en 40 segundos.

TABLAS ISR 2023: PAGOS QUINCENALES

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01368.100.001.92
368.113,124.357.056.40
3,124.365,490.75183.4510.88
5,490.766,382.80441.0016.00
6,382.817,641.90583.6517.92
7,641.9115,412.80809.2521.36
15,412.8124,292.652,469.1523.52
24,292.6646,378.504,557.7530.00
46,378.5161,838.1011,183.4032.00
61,838.11185,514.3116,130.5534.00
185,514.31En adelante58,180.3535.00

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 para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo quincenal
$$$$%$
0.010.01368.100.001.92200.85
368.11368.11872.857.056.40200.85
368.11872.861,309.207.056.40200.70
368.111,309.211,713.607.056.40200.70
368.111,713.611,745.707.056.40193.80
368.111,745.712,193.757.056.40188.70
368.112,193.762,327.557.056.40174.75
368.112,327.562,632.657.056.40160.35
368.112,632.663,071.407.056.40145.35
368.113,071.413,124.357.0510.88125.10
3,124.363,124.363,510.15183.4510.88125.10
3,124.363,510.163,642.60183.4510.88107.40
3,124.363,642.615,490.75183.4510.880.00
5,490.765,490.766,382.80441.0016.000.00
6,382.816,382.817,641.90583.6517.920.00
7,641.917,641.9115,412.80809.2521.360.00
15,412.8115,412.8124,292.652,469.1523.520.00
24,292.6624,292.6646,378.504,557.7530.000.00
46,378.5146,378.5161,838.1011,183.4032.000.00
61,838.1161,838.11185,514.3016,130.5534.000.00
185,514.31185,514.31En adelante58,180.3535.000.00

TABLAS ISR 2023: PAGOS MENSUALES

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01746.040.001.92
746.056,332.0514.326.40
6,332.0611,128.01371.8310.88
11,128.0212,935.82893.6316.00
12,935.8315,487.711,182.8817.92
15,487.7231,236.491,640.1821.36
31,236.5049,233.005,004.1223.52
49,233.0193,993.909,236.8930.00
93,993.91125,325.2022,665.1732.00
125,325.21375,975.6132,691.1834.00
375,975.62En adelante117,912.3235.00

Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.

Tablas ISR
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 para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo mensual
$$$$%$
0.010.01746.040.001.92407.02
746.05746.051,768.9614.326.40407.02
746.051,768.972,653.3814.326.40406.83
746.052,653.393,472.8414.326.40406.62
746.053,472.853,537.8714.326.40392.77
746.053,537.884,446.1514.326.40382.46
746.054,446.164,717.1814.326.40354.23
746.054,717.195,335.4214.326.40324.87
746.055,335.436,224.6714.326.40294.63
746.056,224.686,332.0514.3210.88253.54
6,332.066,332.067,113.90371.8310.88253.54
6,332.067,113.917,382.33371.8310.88217.61
6,332.067,382.3411,128.01371.8310.880.00
11,128.0211,128.0212,935.82893.6316.000.00
12,935.8312,935.8315,487.711,182.8817.920.00
15,487.7215,487.7231,236.491,640.1821.360.00
31,236.5031,236.5049,233.005,004.1223.520.00
49,233.0149,233.0193,993.909,236.8930.000.00
93,993.9193,993.91125,325.2122,665.1732.000.00
125,325.21125,325.21375,975.6232,691.1834.000.00
375,975.62375,975.62En adelante117,912.3235.000.00

TABLAS ISR 2023: ANUAL

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,238.120.001.92
8,952.5075,984.55171.886.40
75,984.56133,536.074,461.9410.88
133,536.08155,229.8010,723.5516.00
155,229.81185,852.5714,194.5417.92
185,852.58374,837.8819,682.1321.36
374,837.89590,795.9960,049.4023.52
590,796.001,127,926.84110,842.7430.00
1,127,926.851,503,902.46271,981.9932.00
1,503,902.474,511,707.38392,294.1734.00
4,511,707.38En adelante1,414,947.8535.00

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