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Tarifas de ISR 2021 y tablas del subsidio para el empleo 2021
Anexo 8 de la Resolución Miscelánea Fiscal para 2021
| B. | Tarifas aplicables a retenciones |
| | 1. | Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2021, 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 2021. |
| | | 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 2021. |
| | | 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 2021. |
| | | 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 2021 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 2021, calculada en días.
|
| 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 |
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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 | 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 | 87.29 | 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 |
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días, correspondiente a 2021.
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| 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 |
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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 | 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 | 1,433.33 | 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 |
|
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 10 días, correspondiente a 2021.
|
| 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 |
|
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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 | 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 |
|
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- Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días, correspondiente a 2021.
|
| 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 |
| 160,2852.36 | En adelante | 50,268.15 | 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 | 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 | 53,428,36 | 160,285.35 | 13,936.80 | 34.00 | 0.00 |
| 160,285.36 | 160,285.36 | En adelante | 50,268.15 | 35.00 | 0.00 |
|
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- Tarifa aplicable durante 2021 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 | 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 |
|
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 | 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 |
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