Tablas de ISR y subsidio
Las tarifas del Artículo 96 con las que se retiene el ISR de un sueldo, y los montos del subsidio al empleo, todos vigentes.
Las tarifas del Artículo 96 de la Ley del ISR, con las que se calcula la retención de un sueldo. Se busca el renglón donde cae el ingreso gravable, se resta el límite inferior, se aplica el porcentaje al excedente y se suma la cuota fija.
Tarifa mensual
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $844.59 | $0.00 | 1.92% |
| $844.60 | $7,168.51 | $16.22 | 6.4% |
| $7,168.52 | $12,598.02 | $420.95 | 10.88% |
| $12,598.03 | $14,644.64 | $1,011.68 | 16.0% |
| $14,644.65 | $17,533.64 | $1,339.14 | 17.92% |
| $17,533.65 | $35,362.83 | $1,856.84 | 21.36% |
| $35,362.84 | $55,736.68 | $5,665.16 | 23.52% |
| $55,736.69 | $106,410.50 | $10,457.09 | 30.0% |
| $106,410.51 | $141,880.66 | $25,659.23 | 32.0% |
| $141,880.67 | $425,641.99 | $37,009.69 | 34.0% |
| $425,642.00 | En adelante | $133,488.54 | 35.0% |
Tarifa quincenal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $416.70 | $0.00 | 1.92% |
| $416.71 | $3,537.15 | $7.95 | 6.4% |
| $3,537.16 | $6,216.15 | $207.75 | 10.88% |
| $6,216.16 | $7,225.95 | $499.20 | 16.0% |
| $7,225.96 | $8,651.40 | $660.75 | 17.92% |
| $8,651.41 | $17,448.75 | $916.20 | 21.36% |
| $17,448.76 | $27,501.60 | $2,795.25 | 23.52% |
| $27,501.61 | $52,505.25 | $5,159.70 | 30.0% |
| $52,505.26 | $70,006.95 | $12,660.75 | 32.0% |
| $70,006.96 | $210,020.70 | $18,261.30 | 34.0% |
| $210,020.71 | En adelante | $65,866.05 | 35.0% |
Tarifa semanal
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $194.46 | $0.00 | 1.92% |
| $194.47 | $1,650.67 | $3.71 | 6.4% |
| $1,650.68 | $2,900.87 | $96.95 | 10.88% |
| $2,900.88 | $3,372.11 | $232.96 | 16.0% |
| $3,372.12 | $4,037.32 | $308.35 | 17.92% |
| $4,037.33 | $8,142.75 | $427.56 | 21.36% |
| $8,142.76 | $12,834.08 | $1,304.45 | 23.52% |
| $12,834.09 | $24,502.45 | $2,407.86 | 30.0% |
| $24,502.46 | $32,669.91 | $5,908.35 | 32.0% |
| $32,669.92 | $98,009.66 | $8,521.94 | 34.0% |
| $98,009.67 | En adelante | $30,737.49 | 35.0% |
Tarifa anual
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $0.01 | $10,135.11 | $0.00 | 1.92% |
| $10,135.12 | $86,022.11 | $194.59 | 6.4% |
| $86,022.12 | $151,176.19 | $5,051.37 | 10.88% |
| $151,176.20 | $175,735.66 | $12,140.13 | 16.0% |
| $175,735.67 | $210,403.69 | $16,069.64 | 17.92% |
| $210,403.70 | $424,353.97 | $22,282.14 | 21.36% |
| $424,353.98 | $668,840.14 | $67,981.92 | 23.52% |
| $668,840.15 | $1,276,925.98 | $125,485.07 | 30.0% |
| $1,276,925.99 | $1,702,567.97 | $307,910.81 | 32.0% |
| $1,702,567.98 | $5,107,703.92 | $444,116.23 | 34.0% |
| $5,107,703.93 | En adelante | $1,601,862.46 | 35.0% |
Subsidio al empleo
Desde 2026 el subsidio es un monto fijo que se resta del ISR causado, no una tabla por rangos. Se calcula como un porcentaje de la UMA mensual.
| Periodo | Monto |
|---|---|
| Diario | $17.62 |
| Semanal | $123.34 |
| Decenal | $176.20 |
| Quincenal | $264.30 |
| Mensual | $535.65 |
Equivale al 15.02% de la UMA mensual ($3,566.22).
Fundamento: Decreto de subsidio al empleo, DOF 31/12/2025
Tarifas: Art. 96 LISR; Anexo 8 RMF 2026 (tarifa mensual)
¿Lo usas en cálculos?
Aplicar la tarifa del periodo equivocado, o el subsidio del año pasado, da un número que parece correcto. NexFiscal Skills usa la que corresponde y muestra cuál usó.
Estos valores se publican tal como los emiten las fuentes oficiales. Antes de usarlos en un cálculo con consecuencia fiscal, confirma la vigencia que corresponde a tu caso.