ISR PF — Tarifa mensual (Art. 96 LISR — Sueldos y Salarios) — 2026

Límite inferior Límite superior Cuota fija % sobre excedente
0.01 746.04 0.00 1.92%
746.05 6,332.05 14.32 6.4%
6,332.06 11,128.01 371.83 10.88%
11,128.02 12,935.82 893.63 16%
12,935.83 15,487.71 1,182.88 17.92%
15,487.72 31,236.49 1,640.18 21.36%
31,236.50 49,233.00 5,004.12 23.52%
49,233.01 93,993.90 9,236.89 30%
93,993.91 125,325.20 22,665.17 32%
125,325.21 375,975.61 32,691.18 34%
375,975.62 En adelante 117,912.32 35%

Fuente: DOF / SAT — Verificar vigencia en sat.gob.mx

ISR PF — Tarifa mensual (Art. 96 LISR — Sueldos y Salarios) — 2026

Límite inferior Límite superior Cuota fija % sobre excedente
0.01 746.04 0.00 1.92%
746.05 6,332.05 14.32 6.4%
6,332.06 11,128.01 371.83 10.88%
11,128.02 12,935.82 893.63 16%
12,935.83 15,487.71 1,182.88 17.92%
15,487.72 31,236.49 1,640.18 21.36%
31,236.50 49,233.00 5,004.12 23.52%
49,233.01 93,993.90 9,236.89 30%
93,993.91 125,325.20 22,665.17 32%
125,325.21 375,975.61 32,691.18 34%
375,975.62 En adelante 117,912.32 35%

Fuente: DOF / SAT — Verificar vigencia en sat.gob.mx

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