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2024 ISR Withholding Rates, Cheat Sheet of Development Economics

Central CollegeDevelopment Economics

Detailed information on the 2024 income tax withholding rates (isr) in mexico. It includes tables for daily, weekly, biweekly, and monthly withholding rates, as well as the corresponding employment subsidy amounts. The tables cover various income ranges and specify the fixed fee, the percentage to be applied to the excess of the lower limit, and the daily, weekly, biweekly, or monthly employment subsidy amount. This comprehensive guide is valuable for employers, payroll professionals, and individuals who need to understand the applicable isr withholding rates and calculations for the upcoming year.

Typology: Cheat Sheet

2023/2024

Uploaded on 08/08/2024

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Estas son las nuevastarifas ISR 2024y las de los subsidios aplicables para saber cuánto ISR pagar durante 2024.
El Servicio de Administración Tributaria (SAT) ha anunciado las nuevas tarifas del Impuesto Sobre la Renta (ISR)que
serán aplicables en el año 2024. Es parte de las medidas fiscales anuales que busca adaptar la carga tributaria a las
condiciones económicas actuales y mantener la equidad fiscal.
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2024
Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
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 2024: retención diaria
Límite inferiorLímite superiorCuota 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
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Estas son las nuevas tarifas ISR 2024 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2024. El Servicio de Administración Tributaria (SAT) ha anunciado las nuevas tarifas del Impuesto Sobre la Renta (ISR) que serán aplicables en el año 2024. Es parte de las medidas fiscales anuales que busca adaptar la carga tributaria a las condiciones económicas actuales y mantener la equidad fiscal. Tarifa para el cálculo del impuesto correspondiente al ejercicio 2024 Límite inferior Límite superior Cuota fija % Sobre excedente del límite inferior 0.01 8,952.49 0.00 1. 8,952.50 75,984.55 171.88 6. 75,984.56 133,536.07 4,461.94 10. 133,536.08 155,229.80 10,723.55 16. 155,229.81 185,852.57 14,194.54 17. 185,852.58 374,837.88 19,682.13 21. 374,837.89 590,795.99 60,049.40 23. 590,796.00 1,127,926.84 110,842.74 30. 1,127,926.85 1,503,902.46 271,981.99 32. 1,503,902.47 4,511,707.37 392,294.17 34. 4,511,707.38 En adelante 1,414,947.85 35. I.- Retenciones periódicas de ISR: 1.- Tarifas ISR 2024: retención diaria Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior $ $ $ % 0.01 24.54 0.00 1. 24.54 208.29 0.47 6. 208.30 366.05 12.23 10. 366.06 425.52 29.40 16. 425.53 509.46 38.91 17. 509.47 1,027.52 53.95 21. 1,027.53 1,619.51 164.61 23. 1,619.52 3,091.90 303.85 30. 3,091.91 4,122.54 745.56 32. 4,122.55 12,367.62 1,075.37 34. 12,367.63 En adelante 3,878.69 35. 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. 58.20 87.28 13. 87.29 114.24 13. 114.25 116.38 12. 116.39 146.25 12. 146.26 155.17 11. 155.18 175.51 10. 175.52 204.76 9. 204.77 234.01 8. 234.02 242.84 7. 242.85 En adelante 0.

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. 24.55 24.55 58.19 0.47 6.40 13. 24.55 58.20 87.28 0.47 6.40 13. 24.55 87.29 114.24 0.47 6.40 13. 24.55 114.25 116.38 0.47 6.40 12. 24.55 116.39 146.25 0.47 6.40 12. 24.55 146.26 155.17 0.47 6.40 11. 24.55 155.18 175.51 0.47 6.40 10. 24.55 175.52 204.76 0.47 6.40 9. 24.55 204.77 208.29 0.47 10.88 8. 208.30 208.30 234.01 12.23 10.88 8. 208.30 234.02 242.84 12.23 10.88 7. 208.30 242.85 366.05 12.23 10.88 0. 366.06 366.06 425.52 29.40 16.00 0. 425.53 425.53 509.46 38.91 17.92 0. 509.47 509.47 1,027.52 53.95 21.36 0. 1,027.53 1,027.53 1,619.51 164.61 23.52 0. 1,619.52 1,619.52 3,091.90 303.85 30.00 0. 3,091.91 3,091.91 4,122.54 745.56 32.00 0. 4,122.55 4,122.55 12,367.62 1,075.37 34.00 0. 12,367.63 12,367.63 En adelante 3,878.69 35.00 0. 2.- Tarifas ISR 2024: 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. 171.79 1,458.03 3.29 6. 1,458.04 2,562.35 85.61 10. 2,562.36 2,978.64 205.80 16. 2,978.65 3,566.22 272.37 17. 3,566.23 7,192.64 377.65 21. 7,192.65 11,336.57 1,152.27 23. 11,336.58 21,643.30 2,126.95 30. 21,643.31 28,857.78 5,218.92 32. 28,857.79 86,573.34 7,527.59 34. 86,573.35 En adelante 27,150.83 35.

3.- Tarifas ISR 2024: retenciones decenales Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior 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

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

185,514.31 185,514.31 En adelante 58,180.35 35.00 0. 5.- Tarifas ISR 2024 pagos mensuales Tarifa del Impuesto Sobre la Renta Límite inferior Límite superior Cuota fija % Sobre excedente del límite inferior 0.01 746.04 0.00 1. 746.05 6,332.05 14.32 6. 6,332.06 11,128.01 371.83 10. 11,128.02 12,935.82 893.63 16. 12,935.83 15,487.71 1,182.88 17. 15,487.72 31,236.49 1,640.18 21. 31,236.50 49,233.00 5,004.12 23. 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. 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. 1,768.97 2,653.38 406. 2,653.39 3,472.84 406. 3,472.85 3,537.87 392. 3,537.88 4,446.15 382. 4,446.16 4,717.18 354. 4,717.19 5,335.42 324. 5,335.43 6,224.67 294. 6,224.68 7,113.90 253. 7,113.91 7,382.33 217. 7,382.34 En adelante 0. 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. 746.05 746.05 1,768.96 14.32 6.40 407. 746.05 1,768.97 2,653.38 14.32 6.40 406. 746.05 2,653.39 3,472.84 14.32 6.40 406. 746.05 3,472.85 3,537.87 14.32 6.40 392. 746.05 3,537.88 4,446.15 14.32 6.40 382.

 - 0.01 407.33 93. $ $ $ - 407.34 610.96 93. - 610.97 799.68 93. - 799.69 814.66 90. - 814.67 1,023.75 88. - 1,023.76 1,086.19 81. - 1,086.20 1,228.57 74. - 1,228.58 1,433.32 67. - 1,433.33 1,638.07 58. - 1,638.08 1,699.88 50. - 1,699.89 En adelante 0. - inferior excedente del límite semanal - 0.01 0.01 171.78 0.00 1.92 93. $ $ $ $ % $
  • 171.79 171.79 407.33 3.29 6.40 93.
  • 171.79 407.34 610.96 3.29 6.40 93.
  • 171.79 610.97 799.68 3.29 6.40 93.
  • 171.79 799.69 814.66 3.29 6.40 90.
  • 171.79 814.67 1,023.75 3.29 6.40 88.
  • 171.79 1,023.76 1,086.19 3.29 6.40 81.
  • 171.79 1,086.20 1,228.57 3.29 6.40 74.
  • 171.79 1,228.58 1,433.32 3.29 6.40 67.
  • 171.79 1,433.33 1,458.03 3.29 10.88 67.
  • 1,458.04 1,458.04 1,638.07 85.61 10.88 58.
  • 1,458.04 1,638.08 1,699.88 85.61 10.88 50.
  • 1,458.04 1,699.89 2,562.35 85.61 10.88 0.
  • 2,562.36 2,562.36 2,978.64 205.80 16.00 0.
  • 2,978.65 2,978.65 3,566.22 272.37 17.92 0.
  • 3,566.23 3,566.23 7,192.64 377.65 21.36 0.
    • 7,192.65 7,192.65 11,336.57 1,152.27 23.52 0.
  • 11,336.58 11,336.58 21,643.30 2,126.95 30.00 0.
  • 21,643.31 21,643.31 28,857.78 5,218.92 32.00 0.
  • 28,857.79 28,857.79 86,573.34 7,527.59 34.00 0.
  • 86,573.35 86,573.35 en adelante 27,150.83 35.00 0. - 0.01 245.40 0.00 1. $ $ $ % - 245.41 2,082.90 4.70 6. - 2,082.91 3,660.50 122.30 10. - 3,660.51 4,255.20 294.00 16. - 4,255.21 5,094.60 389.10 17. - 5,094.61 10,275.20 539.50 21. - 10,275.21 16,195.10 1,646.10 23. - 16,195.11 30,919.00 3,038.50 30. - 30,919.01 41,225.40 7,455.60 32. - 41,225.41 123,676.20 10,753.70 34. - 123,676.21 En adelante 38,786.90 35. - 0.01 581.90 133. $ $ $ - 581.91 872.80 133. - 872.81 1,142.40 133. - 1,142.41 1,163.80 129. - 1,163.81 1,462.50 125. - 1,462.51 1,551.70 116. - 1,551.71 1,755.10 106. - 1,755.11 2,047.60 96. - 2,047.61 2,340.10 83. - 2,340.11 2,428.40 71. - 2,428.41 En adelante 0. - inferior excedente del límite semanal - 0.01 0.01 245.40 0.00 1.92 133. $ $ $ $ % $ - 245.41 245.41 581.90 4.70 6.40 133. - 245.41 581.91 872.80 4.70 6.40 133. - 245.41 872.81 1,142.40 4.70 6.40 133. - 245.41 1,142.41 1,163.80 4.70 6.40 129. - 245.41 1,163.81 1,462.50 4.70 6.40 125. - 245.41 1,462.51 1,551.70 4.70 6.40 116. - 245.41 1,551.71 1,755.10 4.70 6.40 106. - 245.41 1,755.11 2,047.60 4.70 6.40 96. - 245.41 2,047.61 2,082.90 4.70 10.88 83. - 2,082.91 2,082.91 2,340.10 122.30 10.88 83. - 2,082.91 2,340.11 2,428.40 122.30 10.88 71. - 2,082.91 2,428.41 3,660.50 122.30 10.88 0. - 3,660.51 3,660.51 4,255.20 294.00 16.00 0. - 4,255.21 4,255.21 5,094.60 389.10 17.92 0. - 5,094.61 5,094.61 10,275.20 539.50 21.36 0.
    • 10,275.21 10,275.21 16,195.10 1,646.10 23.52 0.
    • 16,195.11 16,195.11 30,919.00 3,038.50 30.00 0.
    • 30,919.01 30,919.01 41,225.40 7,455.60 32.00 0.
    • 41,225.41 41,225.41 123,676.20 10,753.70 34.00 0.
  • 123,676.21 123,676.21 en adelante 38,786.90 35.00 0. - 746.05 4,446.16 4,717.18 14.32 6.40 354. - 746.05 4,717.19 5,335.42 14.32 6.40 324. - 746.05 5,335.43 6,224.67 14.32 6.40 294. - 746.05 6,224.68 6,332.05 14.32 6.40 253. - 6,332.06 6,332.06 7,113.90 371.83 10.88 253. - 6,332.06 7,113.91 7,382.33 371.83 10.88 217. - 6,332.06 7,382.34 11,128.01 371.83 10.88 0.
    • 11,128.02 11,128.02 12,935.82 893.63 16.00 0.
    • 12,935.83 12,935.83 15,487.71 1,182.88 17.92 0.
    • 15,487.72 15,487.72 31,236.49 1,640.18 21.36 0.
    • 31,236.50 31,236.50 49,233.00 5,004.12 23.52 0.
    • 49,233.01 49,233.01 93,993.90 9,236.89 30.00 0.
    • 93,993.91 93,993.91 125,325.20 22,665.17 32.00 0.
  • 125,325.21 125,325.21 375,975.61 32,691.18 34.00 0.
  • 375,975.62 375,975.62 En adelante 117,912.32 35.00 0.