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Tarifas de ISR 2020 y tablas del subsidio para el empleo 2020
Anexo 8 de la Resolución Miscelánea Fiscal para 2020
| B. | Tarifas aplicables a retenciones |
| | 1. | Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2020, calculada en días. |
| | | Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B. |
| | | Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B. |
| | 2. | Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2020. |
| | | Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B. |
| | | Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B. |
| | 3. | Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2020. |
| | | Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B. |
| | | Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B. |
| | 4. | Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2020. |
| | | Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B. |
| | | Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B. |
| | 5. | Tarifa aplicable durante 2020 para el cálculo de los pagos provisionales mensuales |
| | | Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B |
| | | Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B. |
- Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2020, calculada en días.
|
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 19.03 | 0.00 | 1.92 |
| 19.04 | 161.52 | 0.37 | 6.40 |
| 161.53 | 283.86 | 9.48 | 10.88 |
| 283.87 | 329.97 | 22.79 | 16.00 |
| 329.98 | 395.06 | 30.17 | 17.92 |
| 395.07 | 796.79 | 41.84 | 21.36 |
| 796.80 | 1,255.85 | 127.65 | 23.52 |
| 1,255.86 | 2,397.62 | 235.62 | 30.00 |
| 2,397.63 | 3,196.82 | 578.15 | 32.00 |
| 3,196.83 | 9,590.46 | 833.89 | 34.00 |
| 9,590.47 | En adelante | 3,007.73 | 35.00 |
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| Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B. |
| 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 |
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| Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 1 del rubro B. |
| 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 | 19.03 | 0.00 | 1.92 | 13.39 |
| 19.04 | 19.04 | 58.19 | 0.37 | 6.40 | 13.39 |
| 19.04 | 58.20 | 87.28 | 0.37 | 6.40 | 13.38 |
| 19.04 | 87.29 | 114.24 | 0.37 | 6.40 | 13.38 |
| 19.04 | 114.25 | 116.38 | 0.37 | 6.40 | 12.92 |
| 19.04 | 116.39 | 146.25 | 0.37 | 6.40 | 12.58 |
| 19.04 | 146.26 | 155.17 | 0.37 | 6.40 | 11.65 |
| 19.04 | 155.18 | 161.52 | 0.37 | 6.40 | 10.69 |
| 161.53 | 161.53 | 175.51 | 9.48 | 10.88 | 10.69 |
| 161.53 | 175.52 | 204.76 | 9.48 | 10.88 | 9.69 |
| 161.53 | 204.77 | 234.01 | 9.48 | 10.88 | 8.34 |
| 161.53 | 234.02 | 242.84 | 9.48 | 10.88 | 7.16 |
| 161.53 | 242.85 | 283.86 | 9.48 | 10.88 | 0.00 |
| 283.87 | 283.87 | 329.97 | 22.79 | 16.00 | 0.00 |
| 329.98 | 329.98 | 395.06 | 30.17 | 17.92 | 0.00 |
| 395.07 | 395.07 | 796.79 | 41.84 | 21.36 | 0.00 |
| 796.80 | 796.80 | 1,255.85 | 127.65 | 23.52 | 0.00 |
| 1,255.86 | 1,255.86 | 2,397.62 | 235.62 | 30.00 | 0.00 |
| 2,397.63 | 2,397.63 | 3,196.82 | 578.15 | 32.00 | 0.00 |
| 3,196.83 | 3,196,83 | 9,590.46 | 833.89 | 34.00 | 0.00 |
| 9,590.47 | 9,590.47 | En adelante | 3,007.73 | 35.00 | 0.00 |
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2020.
|
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 133.21 | 0.00 | 1.92 |
| 133.22 | 1,130.64 | 2.59 | 6.40 |
| 1,130.65 | 1,987.02 | 66.36 | 10.88 |
| 1,987.03 | 2,309.79 | 159.53 | 16.00 |
| 2,309.80 | 2,765.42 | 211.19 | 17.92 |
| 2,765.43 | 5,577.53 | 292.88 | 21.36 |
| 5,577.54 | 8,790.95 | 893.55 | 23.52 |
| 8,790.96 | 16,783.34 | 1,649.34 | 30.00 |
| 16,783.35 | 22,377.74 | 4,047.05 | 32.00 |
| 22,377.75 | 67,133.22 | 5,837.23 | 34.00 |
| 67,133.23 | En adelante | 21,054.11 | 35.00 |
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| Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B. |
| 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 |
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| Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 2 del rubro B. |
| 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 semanal |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 133.21 | 0.00 | 1.92 | 93.73 |
| 133.22 | 133.22 | 407.33 | 2.59 | 6.40 | 93.73 |
| 133.22 | 407.34 | 610.96 | 2.59 | 6.40 | 93.66 |
| 133.22 | 610.97 | 799.68 | 2.59 | 6.40 | 93.66 |
| 133.22 | 799.69 | 814.66 | 2.59 | 6.40 | 90.44 |
| 133.22 | 814.67 | 1,023.75 | 2.59 | 6.40 | 88.06 |
| 133.22 | 1,023.76 | 1,086.19 | 2.59 | 6.40 | 81.55 |
| 133.22 | 1,086.20 | 1,130.64 | 2.59 | 6.40 | 74.83 |
| 1,130.65 | 1,130.65 | 1,228.57 | 66.36 | 10.88 | 74.83 |
| 1,130.65 | 1,228.58 | 1,433.32 | 66.36 | 10.88 | 67.83 |
| 1,130.65 | 1,433.33 | 1,638.07 | 66.36 | 10.88 | 58.38 |
| 1,130.65 | 1,638.08 | 1,699.88 | 66.36 | 10.88 | 50.12 |
| 1,130.65 | 1,699.89 | 1,987.02 | 66.36 | 10.88 | 0.00 |
| 1,987.03 | 1,987.03 | 2,309.79 | 159.53 | 16.00 | 0.00 |
| 2,309.80 | 2,309.80 | 2,765.42 | 211.19 | 17.92 | 0.00 |
| 2,765.43 | 2,765.43 | 5,577.53 | 292.88 | 21.36 | 0.00 |
| 5,577.54 | 5,577.54 | 8,790.95 | 893.55 | 23.52 | 0.00 |
| 8,790.96 | 8,790.96 | 16,783.34 | 1,649.34 | 30.00 | 0.00 |
| 16,783.35 | 16,783.35 | 22,377.74 | 4,047.05 | 32.00 | 0.00 |
| 22,377.75 | 22,377.75 | 67,133.22 | 5,837.23 | 34.00 | 0.00 |
| 67,133.23 | 67,133.23 | En adelante | 21,054.11 | 35.00 | 0.00 |
|
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2020.
|
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 190.30 | 0.00 | 1.92 |
| 190.31 | 1,615.20 | 3.70 | 6.40 |
| 1,615.21 | 2,838.60 | 94.80 | 10.88 |
| 2,838.61 | 3,299.70 | 227.90 | 16.00 |
| 3,299.71 | 3,950.60 | 301.70 | 17.92 |
| 3,950.61 | 7,967.90 | 418.40 | 21.36 |
| 7,967.91 | 12,558.50 | 1,276.50 | 23.52 |
| 12,558.51 | 23,976.20 | 2,356.20 | 30.00 |
| 23,976.21 | 31,968.20 | 5,781.50 | 32.00 |
| 31,968.21 | 95,904.60 | 8,338.90 | 34.00 |
| 95,904.61 | En adelante | 30,077.30 | 35.00 |
|
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| Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B. |
| Monto de ingresos que sirven de base para calcular el impuesto |
| 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 |
|
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| Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 3 del rubro B. |
| 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 decenal |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 190.30 | 0.00 | 1.92 | 133.90 |
| 190.31 | 190.31 | 581.90 | 3.70 | 6.40 | 133.90 |
| 190.31 | 581.91 | 872.80 | 3.70 | 6.40 | 133.80 |
| 190.31 | 872.81 | 1,142.40 | 3.70 | 6.40 | 133.80 |
| 190.31 | 1,142.41 | 1,163.80 | 3.70 | 6.40 | 129.20 |
| 190.31 | 1,163.81 | 1,462.50 | 3.70 | 6.40 | 125.80 |
| 190.31 | 1,462.51 | 1,551.70 | 3.70 | 6.40 | 116.50 |
| 190.31 | 1,551.71 | 1,615.20 | 3.70 | 6.40 | 106.90 |
| 1,615.21 | 1,615.21 | 1,755.10 | 94.80 | 10.88 | 106.90 |
| 1,615.21 | 1,755.11 | 2,047.60 | 94.80 | 10.88 | 96.90 |
| 1,615.21 | 2,047.61 | 2,340.10 | 94.80 | 10.88 | 83.40 |
| 1,615.21 | 2,340.11 | 2,428.40 | 94.80 | 10.88 | 71.60 |
| 1,615.21 | 2,428.41 | 2,838.60 | 94.80 | 10.88 | 0.00 |
| 2,838.61 | 2,838.61 | 3,299.70 | 227.90 | 16.00 | 0.00 |
| 3,299.71 | 3,299.71 | 3,950.60 | 301.70 | 17.92 | 0.00 |
| 3,950.61 | 3,950.61 | 7,967.90 | 418.40 | 21.36 | 0.00 |
| 7,967.91 | 7,967.91 | 12,558.50 | 1,276.50 | 23.52 | 0.00 |
| 12,558.51 | 12,558.51 | 23,976.20 | 2,356.20 | 30.00 | 0.00 |
| 23,976.21 | 23,976.21 | 31,968.20 | 5,781.50 | 32.00 | 0.00 |
| 31,968.21 | 31,968.21 | 95,904.60 | 8,338.90 | 34.00 | 0.00 |
| 95,904.61 | 95,904.61 | En adelante | 30,077.30 | 35.00 | 0.00 |
|
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2020.
|
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 285.45 | 0.00 | 1.92 |
| 285.46 | 2,422.80 | 5.55 | 6.40 |
| 2,422.81 | 4,257.90 | 142.20 | 10.88 |
| 4,257.91 | 4,949.55 | 341.85 | 16.00 |
| 4,949.56 | 5,925.90 | 452.55 | 17.92 |
| 5,925.91 | 11,951.85 | 627.60 | 21.36 |
| 11,951.86 | 18,837.75 | 1,914.75 | 23.52 |
| 18,837.76 | 35,964.30 | 3,534.30 | 30.00 |
| 35,964.31 | 47,952.30 | 8,672.25 | 32.00 |
| 47,952.31 | 143,856.90 | 12,508.35 | 34.00 |
| 143,856.91 | En adelante | 45,115.95 | 35.00 |
|
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| Tabla del subsidio para el empleo aplicable a la tarifa del numeral 4 del rubro B |
| 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 |
|
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| Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 4 del rubro B. |
| 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 quincenal |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 285.45 | 0.00 | 1.92 | 200.85 |
| 285.46 | 285.46 | 872.85 | 5.55 | 6.40 | 200.85 |
| 285.46 | 872.86 | 1,309.20 | 5.55 | 6.40 | 200.70 |
| 285.46 | 1,309.21 | 1,713.60 | 5.55 | 6.40 | 200.70 |
| 285.46 | 1,713.61 | 1,745.70 | 5.55 | 6.40 | 193.80 |
| 285.46 | 1,745.71 | 2,193.75 | 5.55 | 6.40 | 188.70 |
| 285.46 | 2,193.76 | 2,327.55 | 5.55 | 6.40 | 174.75 |
| 285.46 | 2,327.56 | 2,422.80 | 5.55 | 6.40 | 160.35 |
| 2,422.81 | 2,422.81 | 2,632.65 | 142.20 | 10.88 | 160.35 |
| 2,422.81 | 2,632.66 | 3,071.40 | 142.20 | 10.88 | 145.35 |
| 2,422.81 | 3,071.41 | 3,510.15 | 142.20 | 10.88 | 125.10 |
| 2,422.81 | 3,510.16 | 3,642.60 | 142.20 | 10.88 | 107.40 |
| 2,422.81 | 3,642.61 | 4,257.90 | 142.20 | 10.88 | 0.00 |
| 4,257.91 | 4,257.91 | 4,949.55 | 341.85 | 16.00 | 0.00 |
| 4,949.56 | 4,949.56 | 5,925.90 | 452.55 | 17.92 | 0.00 |
| 5,925.91 | 5,925.91 | 11,951.85 | 627.60 | 21.36 | 0.00 |
| 11,951.86 | 11,951.86 | 18,837.75 | 1,914.75 | 23.52 | 0.00 |
| 18,837.76 | 18,837.76 | 35,964.30 | 3,534.30 | 30.00 | 0.00 |
| 35,964.31 | 35,964.31 | 47,952.30 | 8,672.25 | 32.00 | 0.00 |
| 47,952.31 | 47,952,31 | 143,856.90 | 12,508.35 | 34.00 | 0.00 |
| 143,856.91 | 143,856.91 | En adelante | 45,115.95 | 35.00 | 0.00 |
|
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- Tarifa aplicable durante 2020 para el cálculo de los pagos provisionales mensuales.
|
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 578.52 | 0.00 | 1.92 |
| 578.53 | 4,910.18 | 11.11 | 6.40 |
| 4,910.19 | 8,629.20 | 288.33 | 10.88 |
| 8,629.21 | 10,031.07 | 692.96 | 16.00 |
| 10,031.08 | 12,009.94 | 917.26 | 17.92 |
| 12,009.95 | 24,222.31 | 1,271.87 | 21.36 |
| 24,222.32 | 38,177.69 | 3,880.44 | 23.52 |
| 38,177.70 | 72,887.50 | 7,162.74 | 30.00 |
| 72,887.51 | 97,183.33 | 17,575.69 | 32.00 |
| 97,183.34 | 291,550.00 | 25,350.35 | 34.00 |
| 291,550.01 | En adelante | 91,435.02 | 35.00 |
|
Volver al Indice
| Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B. |
| 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 |
|
Volver al Indice
| Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa del numeral 5 del rubro B. |
| 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 mensual |
| $ | $ | $ | $ | % | $ |
| 0.01 | 0.01 | 578.52 | 0.00 | 1.92 | 407.02 |
| 578.53 | 578.53 | 1,768.96 | 11.11 | 6.40 | 407.02 |
| 578.53 | 1,768.97 | 2,653.38 | 11.11 | 6.40 | 406.83 |
| 578.53 | 2,653.39 | 3,472.84 | 11.11 | 6.40 | 406.62 |
| 578.53 | 3,472.85 | 3,537.87 | 11.11 | 6.40 | 392.77 |
| 578.53 | 3,537.88 | 4,446.15 | 11.11 | 6.40 | 382.46 |
| 578.53 | 4,446.16 | 4,717.18 | 11.11 | 6.40 | 354.23 |
| 578.53 | 4,717.19 | 4,910.18 | 11.11 | 6.40 | 324.87 |
| 4,910.19 | 4,910.19 | 5,335.42 | 288.33 | 10.88 | 324.87 |
| 4,910.19 | 5,335.43 | 6,224.67 | 288.33 | 10.88 | 294.63 |
| 4,910.19 | 6,224.68 | 7,113.90 | 288.33 | 10.88 | 253.54 |
| 4,910.19 | 7,113.91 | 7,382.33 | 288.33 | 10.88 | 217.61 |
| 4,910.19 | 7,382.34 | 8,629.20 | 288.33 | 10.88 | 0.00 |
| 8,629.21 | 8,629.21 | 10,031.07 | 692.96 | 16.00 | 0.00 |
| 10,031.08 | 10,031.08 | 12,009.94 | 917.26 | 17.92 | 0.00 |
| 12,009.95 | 12,009.95 | 24,222.31 | 1,271.87 | 21.36 | 0.00 |
| 24,222.32 | 24,222.32 | 38,177.69 | 3,880.44 | 23.52 | 0.00 |
| 38,177.70 | 38,177.70 | 72,887.50 | 7,162.74 | 30.00 | 0.00 |
| 72,887.51 | 72,887.51 | 97,183.33 | 17,575.69 | 32.00 | 0.00 |
| 97,183.34 | 97,183,34 | 291,550.00 | 25,350.35 | 34.00 | 0.00 |
| 291,550.01 | 291,550.01 | En adelante | 91,435.02 | 35.00 | 0.00 |
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