El Servicio de Administración Tributaria (SAT) ha publicado las nuevas tarifas del Impuesto Sobre la Renta (ISR) aplicables para el ejercicio fiscal 2025. Estos cambios están diseñados para ajustar la carga tributaria a las condiciones económicas actuales, asegurando mayor equidad fiscal y fomentando un cumplimiento más eficiente por parte de los contribuyentes.
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2025 Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 8,952.49 0.00 1.92 8,952.50 75,984.55 171.88 6.40 75,984.56 133,536.07 4,461.94 10.88 133,536.08 155,229.80 10,723.55 16.00 155,229.81 185,852.57 14,194.54 17.92 185,852.58 374,837.88 19,682.13 21.36 374,837.89 590,795.99 60,049.40 23.52 590,796.00 1,127,926.84 110,842.74 30.00 1,127,926.85 1,503,902.46 271,981.99 32.00 1,503,902.47 4,511,707.37 392,294.17 34.00 4,511,707.38 En adelante 1,414,947.85 35.00
I.- Retenciones periódicas de ISR:
1.- Tarifas ISR 2025: retención diaria Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior $ $ $ % 0.01 24.54 0.00 1.92 24.54 208.29 0.47 6.40 208.30 366.05 12.23 10.88 366.06 425.52 29.40 16.00 425.53 509.46 38.91 17.92 509.47 1,027.52 53.95 21.36 1,027.53 1,619.51 164.61 23.52 1,619.52 3,091.90 303.85 30.00 3,091.91 4,122.54 745.56 32.00 4,122.55 12,367.62 1,075.37 34.00 12,367.63 En adelante 3,878.69 35.00
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 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
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
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 24.54 0.00 1.92 13.39 24.55 24.55 58.19 0.47 6.40 13.39 24.55 58.20 87.28 0.47 6.40 13.38 24.55 87.29 114.24 0.47 6.40 13.38 24.55 114.25 116.38 0.47 6.40 12.92 24.55 116.39 146.25 0.47 6.40 12.58 24.55 146.26 155.17 0.47 6.40 11.65 24.55 155.18 175.51 0.47 6.40 10.69 24.55 175.52 204.76 0.47 6.40 9.69 24.55 204.77 208.29 0.47 10.88 8.34 208.30 208.30 234.01 12.23 10.88 8.34 208.30 234.02 242.84 12.23 10.88 7.16 208.30 242.85 366.05 12.23 10.88 0.00 366.06 366.06 425.52 29.40 16.00 0.00 425.53 425.53 509.46 38.91 17.92 0.00 509.47 509.47 1,027.52 53.95 21.36 0.00 1,027.53 1,027.53 1,619.51 164.61 23.52 0.00 1,619.52 1,619.52 3,091.90 303.85 30.00 0.00 3,091.91 3,091.91 4,122.54 745.56 32.00 0.00 4,122.55 4,122.55 12,367.62 1,075.37 34.00 0.00 12,367.63 12,367.63 En adelante 3,878.69 35.00 0.00
2.- Tarifas ISR 2025: retenciones semanales Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior $ $ $ % 0.01 171.78 0.00 1.92 171.79 1,458.03 3.29 6.40 1,458.04 2,562.35 85.61 10.88 2,562.36 2,978.64 205.80 16.00 2,978.65 3,566.22 272.37 17.92 3,566.23 7,192.64 377.65 21.36 7,192.65 11,336.57 1,152.27 23.52 11,336.58 21,643.30 2,126.95 30.00 21,643.31 28,857.78 5,218.92 32.00 28,857.79 86,573.34 7,527.59 34.00 86,573.35 En adelante 27,150.83 35.00
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 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
Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.
Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para aplicarse sobre el el empleo excedente del límite semanal inferior 1 $ $ $ $ % $ 0.01 0.01 171.78 0.00 1.92 93.73 171.79 171.79 407.33 3.29 6.40 93.73 171.79 407.34 610.96 3.29 6.40 93.66 171.79 610.97 799.68 3.29 6.40 93.66 171.79 799.69 814.66 3.29 6.40 90.44 171.79 814.67 1,023.75 3.29 6.40 88.06 171.79 1,023.76 1,086.19 3.29 6.40 81.55 171.79 1,086.20 1,228.57 3.29 6.40 74.83 171.79 1,228.58 1,433.32 3.29 6.40 67.83 171.79 1,433.33 1,458.03 3.29 10.88 67.83 1,458.04 1,458.04 1,638.07 85.61 10.88 58.38 1,458.04 1,638.08 1,699.88 85.61 10.88 50.12 1,458.04 1,699.89 2,562.35 85.61 10.88 0.00 2,562.36 2,562.36 2,978.64 205.80 16.00 0.00 2,978.65 2,978.65 3,566.22 272.37 17.92 0.00 3,566.23 3,566.23 7,192.64 377.65 21.36 0.00 7,192.65 7,192.65 11,336.57 1,152.27 23.52 0.00 11,336.58 11,336.58 21,643.30 2,126.95 30.00 0.00 21,643.31 21,643.31 28,857.78 5,218.92 32.00 0.00 28,857.79 28,857.79 86,573.34 7,527.59 34.00 0.00 86,573.35 86,573.35 en adelante 27,150.83 35.00 0.00
3.- Tarifas ISR 2025: retenciones decenales Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior $ $ $ % 0.01 245.40 0.00 1.92 245.41 2,082.90 4.70 6.40 2,082.91 3,660.50 122.30 10.88 3,660.51 4,255.20 294.00 16.00 4,255.21 5,094.60 389.10 17.92 5,094.61 10,275.20 539.50 21.36 10,275.21 16,195.10 1,646.10 23.52 16,195.11 30,919.00 3,038.50 30.00 30,919.01 41,225.40 7,455.60 32.00 41,225.41 123,676.20 10,753.70 34.00 123,676.21 En adelante 38,786.90 35.00
Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.
Monto de ingresos que sirven de base para 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
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.
Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para aplicarse sobre el el empleo excedente del límite semanal inferior 1 $ $ $ $ % $ 0.01 0.01 245.40 0.00 1.92 133.90 245.41 245.41 581.90 4.70 6.40 133.90 245.41 581.91 872.80 4.70 6.40 133.80 245.41 872.81 1,142.40 4.70 6.40 133.80 245.41 1,142.41 1,163.80 4.70 6.40 129.20 245.41 1,163.81 1,462.50 4.70 6.40 125.80 245.41 1,462.51 1,551.70 4.70 6.40 116.50 245.41 1,551.71 1,755.10 4.70 6.40 106.90 245.41 1,755.11 2,047.60 4.70 6.40 96.90 245.41 2,047.61 2,082.90 4.70 10.88 83.40 2,082.91 2,082.91 2,340.10 122.30 10.88 83.40 2,082.91 2,340.11 2,428.40 122.30 10.88 71.60 2,082.91 2,428.41 3,660.50 122.30 10.88 0.00 3,660.51 3,660.51 4,255.20 294.00 16.00 0.00 4,255.21 4,255.21 5,094.60 389.10 17.92 0.00 5,094.61 5,094.61 10,275.20 539.50 21.36 0.00 10,275.21 10,275.21 16,195.10 1,646.10 23.52 0.00 16,195.11 16,195.11 30,919.00 3,038.50 30.00 0.00 30,919.01 30,919.01 41,225.40 7,455.60 32.00 0.00 41,225.41 41,225.41 123,676.20 10,753.70 34.00 0.00 123,676.21 123,676.21 en adelante 38,786.90 35.00 0.00
4.- Tarifas ISR 2025: pagos quincenales Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior $ $ $ % 0.01 368.10 0.00 1.92 368.11 3,124.35 7.05 6.40 3,124.36 5,490.75 183.45 10.88 5,490.76 6,382.80 441.00 16.00 6,382.81 7,641.90 583.65 17.92 7,641.91 15,412.80 809.25 21.36 15,412.81 24,292.65 2,469.15 23.52 24,292.66 46,378.50 4,557.75 30.00 46,378.51 61,838.10 11,183.40 32.00 61,838.11 185,514.30 16,130.55 34.00 185,514.31 En adelante 58,180.35 35.00
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 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
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para aplicarse sobre el el empleo excedente del límite quincenal inferior 1 $ $ $ $ % $ 0.01 0.01 368.10 0.00 1.92 200.85 318.01 368.11 872.85 7.05 6.40 200.85 368.11 872.86 1,309.20 7.05 6.40 200.70 368.11 1,309.21 1,713.60 7.05 6.40 200.70 368.11 1,713.61 1,745.70 7.05 6.40 193.80 368.11 1,745.71 2,193.75 7.05 6.40 188.70 368.11 2,193.76 2,327.55 7.05 6.40 174.75 368.11 2,327.56 2,632.65 7.05 6.40 160.35 368.11 2,632.66 3,071.40 7.05 6.40 145.35 368.11 3,071.41 3,124.35 7.05 6.40 125.10 3,124.36 3,124.36 3,510.15 183.45 10.88 125.10 3,124.36 3,510.16 3,642.60 183.45 10.88 107.40 3,124.36 3,642.61 5,490.75 183.45 10.88 0.00 5,490.76 5,490.76 6,382.80 441.00 16.00 0.00 6,382.81 6,382.81 7,641.90 583.65 17.92 0.00 7,641.91 7,641.91 15,412.80 809.25 21.36 0.00 15,412.81 15,412.81 24,292.65 2,469.15 23.52 0.00 24,292.66 24,292.66 46,378.50 4,557.75 30.00 0.00 46,378.51 46,378.51 61,838.10 11,183.40 32.00 0.00 61,838.11 61,838.11 185,514.30 16,130.55 34.00 0.00 185,514.31 185,514.31 En adelante 58,180.35 35.00 0.00
5.- Tarifas ISR 2025 pagos mensuales Tarifa del Impuesto Sobre la Renta Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 746.04 0.00 1.92 746.05 6,332.05 14.32 6.40 6,332.06 11,128.01 371.83 10.88 11,128.02 12,935.82 893.63 16.00 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 30.00 93,993.91 125,325.20 22,665.17 32.00 125,325.21 375,975.61 32,691.18 34.00 375,975.62 En adelante 117,912.32 35.00
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 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
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para aplicarse sobre el el empleo excedente del límite mensual inferior 1 $ $ $ $ % $ 0.01 0.01 746.04 0.00 1.92 407.02 746.05 746.05 1,768.96 14.32 6.40 407.02 746.05 1,768.97 2,653.38 14.32 6.40 406.83 746.05 2,653.39 3,472.84 14.32 6.40 406.62 746.05 3,472.85 3,537.87 14.32 6.40 392.77 746.05 3,537.88 4,446.15 14.32 6.40 382.46 746.05 4,446.16 4,717.18 14.32 6.40 354.23 746.05 4,717.19 5,335.42 14.32 6.40 324.87 746.05 5,335.43 6,224.67 14.32 6.40 294.63 746.05 6,224.68 6,332.05 14.32 6.40 253.54 6,332.06 6,332.06 7,113.90 371.83 10.88 253.54 6,332.06 7,113.91 7,382.33 371.83 10.88 217.61 6,332.06 7,382.34 11,128.01 371.83 10.88 0.00 11,128.02 11,128.02 12,935.82 893.63 16.00 0.00 12,935.83 12,935.83 15,487.71 1,182.88 17.92 0.00 15,487.72 15,487.72 31,236.49 1,640.18 21.36 0.00 31,236.50 31,236.50 49,233.00 5,004.12 23.52 0.00 49,233.01 49,233.01 93,993.90 9,236.89 30.00 0.00 93,993.91 93,993.91 125,325.20 22,665.17 32.00 0.00 125,325.21 125,325.21 375,975.61 32,691.18 34.00 0.00 375,975.62 375,975.62 En adelante 117,912.32 35.00 0.00
6.- Tarifas ISR 2025: anual Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 2,238.12 0.00 1.92 8,952.50 75,984.55 171.88 6.40 75,984.56 133,536.07 4,461.94 10.88 133,536.08 155,229.80 10,723.55 16.00 155,229.81 185,852.57 14,194.54 17.92 185,852.58 374,837.88 19,682.13 21.36 374,837.89 590,795.99 60,049.40 23.52 590,796.00 1,127,926.84 110,842.74 30.00 1,127,926.85 1,503,902.46 271,981.99 32.00 1,503,902.47 4,511,707.37 392,294.17 34.00 4,511,707.38 En adelante 1,414,947.85 35.00
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tarifas ISR 2025: enero Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 746.04 0.00 1.92 746.05 6,332.05 14.32 6.40 6,332.06 11,128.01 371.83 10.88 11,128.02 12,935.82 893.63 16.00 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 30.00 93,993.91 125,325.20 22,665.17 32.00 125,325.21 375,975.61 32,691.18 34.00 375,975.62 En adelante 117,912.32 35.00
2.- Tarifas ISR 2025: febrero Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 1,492.08 0.00 1.92 1,492.09 12,664.10 28.64 6.40 12,664.11 22,256.02 743.66 10.88 22,256.03 25,871.64 1,787.26 16.00 25,871.65 30,975.42 2,365.76 17.92 30,975.43 62,472.98 3,280.36 21.36 62,472.99 98,466.00 10,008.24 23.52 98,466.01 187,987.80 18,473.78 30.00 187,987.81 250,650.40 45,330.34 32.00 250,650.41 751,951.22 65,382.36 34.00 751,951.23 En adelante 235,824.64 35.00
3.- Tarifas ISR 2025: marzo Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 2,238.12 0.00 1.92 2,238.13 18,996.15 42.96 6.40 18,996.16 33,384.03 1,115.49 10.88 33,384.04 38,807.46 2,680.89 16.00 38,807.47 46,463.13 3,548.64 17.92 46,463.14 93,709.47 4,920.54 21.36 93,709.48 147,699.00 15,012.36 23.52 147,699.01 281,981.70 27,710.67 30.00 281,981.71 375,975.60 67,995.51 32.00 375,975.61 1,127,926.83 98,073.54 34.00 1,127,926.84 En adelante 353,736.96 35.00
4.- Tarifas ISR 2025: abril Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 2,984.16 0.00 1.92 2,984.17 25,328.20 57.28 6.40 25,328.21 44,512.04 1,487.32 10.88 44,512.05 51,743.28 3,574.52 16.00 51,743.29 61,950.84 4,731.52 17.92 61,950.85 124,945.96 6,560.72 21.36 124,945.97 196,932.00 20,016.48 23.52 196,932.01 375,975.60 36,947.56 30.00 375,975.61 501,300.80 90,660.68 32.00 501,300.81 1,503,902.44 130,764.72 34.00 1,503,902.45 En adelante 471,649.28 35.00
5.- Tarifas ISR 2025: mayo Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 3,730.20 0.00 1.92 3,730.21 31,660.25 71.60 6.40 31,660.26 55,640.05 1,859.15 10.88 55,640.06 64,679.10 4,468.15 16.00 64,679.11 77,438.55 5,914.40 17.92 77,438.56 156,182.45 8,200.90 21.36 156,182.46 246,165.00 25,020.60 23.52 246,165.01 469,969.50 46,184.45 30.00 469,969.51 626,626.00 113,325.85 32.00 626,626.01 1,879,878.05 163,455.90 34.00 1,879,878.06 En adelante 589,561.60 35.00
6.- Tarifas ISR 2025: junio Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 4,476.24 0.00 1.92 4,476.25 37,992.30 85.92 6.40 37,992.31 66,768.06 2,230.98 10.88 66,768.07 77,614.92 5,361.78 16.00 77,614.93 92,926.26 7,097.28 17.92 92,926.27 187,418.94 9,841.08 21.36 187,418.95 295,398.00 30,024.72 23.52 295,398.01 563,963.40 55,421.34 30.00 563,963.41 751,951.20 135,991.02 32.00 751,951.21 2,255,853.66 196,147.08 34.00 2,255,853.67 En adelante 707,473.92 35.00
7.- Tabla ISR 2025 julio Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 5,222.28 0.00 1.92 5,222.29 44,324.35 100.24 6.40 44,324.36 77,896.07 2,602.81 10.88 77,896.08 90,550.74 6,255.41 16.00 90,550.75 108,413.97 8,280.16 17.92 108,413.98 218,655.43 11,481.26 21.36 218,655.44 344,631.00 35,028.84 23.52 344,631.01 657,957.30 64,658.23 30.00 657,957.31 877,276.40 158,656.19 32.00 877,276.41 2,631,829.27 228,838.26 34.00 2,631,829.28 En adelante 825,386.24 35.00
8.- Tarifas ISR 2025: agosto Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 5,968.32 0.00 1.92 5,968.33 50,656.40 114.56 6.40 50,656.41 89,024.08 2,974.64 10.88 89,024.09 103,486.56 7,149.04 16.00 103,486.57 123,901.68 9,463.04 17.92 123,901.69 249,891.92 13,121.44 21.36 249,891.93 393,864.00 40,032.96 23.52 393,864.01 751,951.20 73,895.12 30.00 751,951.21 1,002,601.60 181,321.36 32.00 1,002,601.61 3,007,804.88 261,529.44 34.00 3,007,804.89 En adelante 943,298.56 35.00
9.- Tarifas ISR 2025: septiembre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 6,714.36 0.00 1.92 6,714.37 56,988.45 128.88 6.40 56,988.46 100,152.09 3,346.47 10.88 100,152.10 116,422.38 8,042.67 16.00 116,422.39 139,389.39 10,645.92 17.92 139,389.40 281,128.41 14,761.62 21.36 281,128.42 443,097.00 45,037.08 23.52 443,097.01 845,945.10 83,132.01 30.00 845,945.11 1,127,926.80 203,986.53 32.00 1,127,926.81 3,383,780.49 294,220.62 34.00 3,383,780.50 En adelante 1,061,210.88 35.00
10.- Tarifas ISR 2025: octubre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 7,460.40 0.00 1.92 7,460.41 63,320.50 143.20 6.40 63,320.51 111,280.10 3,718.30 10.88 111,280.11 129,358.20 8,936.30 16.00 129,358.21 154,877.10 11,828.80 17.92 154,877.11 312,364.90 16,401.80 21.36 312,364.91 492,330.00 50,041.20 23.52 492,330.01 939,939.00 92,368.90 30.00 939,939.01 1,253,252.00 226,651.70 32.00 1,253,252.01 3,759,756.10 326,911.80 34.00 3,759,756.11 En adelante 1,179,123.20 35.00
11.- Tarifas ISR 2025: noviembre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 8,206.44 0.00 1.92 8,206.45 69,652.55 157.52 6.40 69,652.56 122,408.11 4,090.13 10.88 122,408.12 142,294.02 9,829.93 16.00 142,294.03 170,364.81 13,011.68 17.92 170,364.82 343,601.39 18,041.98 21.36 343,601.40 541,563.00 55,045.32 23.52 541,563.01 1,033,932.90 101,605.79 30.00 1,033,932.91 1,378,577.20 249,316.87 32.00 1,378,577.21 4,135,731.71 359,602.98 34.00 4,135,731.72 En adelante 1,297,035.52 35.00
12.- Tarifas ISR 2025: diciembre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 8,952.49 0.00 1.92 8,952.50 75,984.55 171.88 6.40 75,984.56 133,536.07 4,461.94 10.88 133,536.08 155,229.80 10,723.55 16.00 155,229.81 185,852.57 14,194.54 17.92 185,852.58 374,837.88 19,682.13 21.36 374,837.89 590,795.99 60,049.40 23.52 590,796.00 1,127,926.84 110,842.74 30.00 1,127,926.85 1,503,902.46 271,981.99 32.00 1,503,902.47 4,511,707.37 392,294.17 34.00 4,511,707.38 En adelante 1,414,947.85 35.00
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2025 – Primer bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 1,492.08 0.00 1.92 1,492.09 12,664.10 28.64 6.40 12,664.11 22,256.02 743.66 10.88 22,256.03 25,871.64 1,787.26 16.00 25,871.65 30,975.42 2,365.76 17.92 30,975.43 62,472.98 3,280.36 21.36 62,472.99 98,466.00 10,008.24 23.52 98,466.01 187,987.80 18,473.78 30.00 187,987.81 250,650.40 45,330.34 32.00 250,650.41 751,951.22 65,382.36 34.00 751,951.23 En adelante 235,824.64 35.00
2.- Marzo-abril 2025 – 2do bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 2,984.16 0.00 1.92 2,984.17 25,328.20 57.28 6.40 25,328.21 44,512.04 1,487.32 10.88 44,512.05 51,743.28 3,574.52 16.00 51,743.29 61,950.84 4,731.52 17.92 61,950.85 124,945.96 6,560.72 21.36 124,945.97 196,932.00 20,016.48 23.52 196,932.01 375,975.60 36,947.56 30.00 375,975.61 501,300.80 90,660.68 32.00 501,300.81 1,503,902.44 130,764.72 34.00 1,503,902.45 En adelante 471,649.28 35.00
3.- Mayo-junio 2025 – 3er Bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 4,476.24 0.00 1.92 4,476.25 37,992.30 85.92 6.40 37,992.31 66,768.06 2,230.98 10.88 66,768.07 77,614.92 5,361.78 16.00 77,614.93 92,926.26 7,097.28 17.92 92,926.27 187,418.94 9,841.08 21.36 187,418.95 295,398.00 30,024.72 23.52 295,398.01 563,963.40 55,421.34 30.00 563,963.41 751,951.20 135,991.02 32.00 751,951.21 2,255,853.66 196,147.08 34.00 2,255,853.67 En adelante 707,473.92 35.00
4.- Julio-agosto 2025 – 4to Bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 5,968.32 0.00 1.92 5,968.33 50,656.40 114.56 6.40 50,656.41 89,024.08 2,974.64 10.88 89,024.09 103,486.56 7,149.04 16.00 103,486.57 123,901.68 9,463.04 17.92 123,901.69 249,891.92 13,121.44 21.36 249,891.93 393,864.00 40,032.96 23.52 393,864.01 751,951.20 73,895.12 30.00 751,951.21 1,002,601.60 181,321.36 32.00 1,002,601.61 3,007,804.88 261,529.44 34.00 3,007,804.89 En adelante 943,298.56 35.00
5.- Septiembre-octubre 2025 – 5to Bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 7,460.40 0.00 1.92 7,460.41 63,320.50 143.20 6.40 63,320.51 111,280.10 3,718.30 10.88 111,280.11 129,358.20 8,936.30 16.00 129,358.21 154,877.10 11,828.80 17.92 154,877.11 312,364.90 16,401.80 21.36 312,364.91 492,330.00 50,041.20 23.52 492,330.01 939,939.00 92,368.90 30.00 939,939.01 1,253,252.00 226,651.70 32.00 1,253,252.01 3,759,756.10 326,911.80 34.00 3,759,756.11 En adelante 1,179,123.20 35.00
6.- Noviembre-diciembre 2025 – 6to Bimestre Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 8,952.49 0.00 1.92 8,952.50 75,984.55 171.88 6.40 75,984.56 133,536.07 4,461.94 10.88 133,536.08 155,229.80 10,723.55 16.00 155,229.81 185,852.57 14,194.54 17.92 185,852.58 374,837.88 19,682.13 21.36 374,837.89 590,795.99 60,049.40 23.52 590,796.00 1,127,926.84 110,842.74 30.00 1,127,926.85 1,503,902.46 271,981.99 32.00 1,503,902.47 4,511,707.37 392,294.17 34.00 4,511,707.38 En adelante 1,414,947.85 35.00
IV: Tarifa aplicable a pagos provisionales Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2025, tratándose de la enajenación de inmuebles
Límite inferior Límite superior Cuota fija % Sobre excedente 0.01 8,952.49 0.00 1.92 8,952.50 75,984.55 171.88 6.40 75,984.56 133,536.07 4,461.94 10.88 133,536.08 155,229.80 10,723.55 16.00 155,229.81 185,852.57 14,194.54 17.92 185,852.58 374,837.88 19,682.13 21.36 374,837.89 590,795.99 60,049.40 23.52 590,796.00 1,127,926.84 110,842.74 30.00 1,127,926.85 1,503,902.46 271,981.99 32.00 1,503,902.47 4,511,707.37 392,294.17 34.00 4,511,707.38 En adelante 1,414,947.85 35.00
Tarifas actualizadas del ISR para el ejercicio fiscal 2025, publicadas por el SAT.
