Marco legal por paísMexico
📊 ISR rentas del trabajo
ISR progresivo. Tramos del 1.92% al 35% sobre ingreso mensual.
Base legal
Ley del Impuesto sobre la Renta (LISR), Titulo IV, Arts. 94-98.
Tramos imponibles (mensuales, MXN)
| Desde | Hasta | Tasa |
|---|---|---|
| 0.01 | 10,135.11 | 1.92% |
| 10,135.12 | 86,022.11 | 6.40% |
| 86,022.12 | 151,176.19 | 10.88% |
| 151,176.20 | 175,735.66 | 16.00% |
| 175,735.67 | 210,403.69 | 17.92% |
| 210,403.70 | 424,353.97 | 21.36% |
| 424,353.98 | 668,840.14 | 23.52% |
| 668,840.15 | 1,276,925.98 | 30.00% |
| 1,276,925.99 | 1,702,567.97 | 32.00% |
| 1,702,567.98 | 5,107,703.92 | 34.00% |
| 5,107,703.93 | + | 35.00% |
Formula
isr_mensual = sum(ingreso_en_tramo_i x tasa_i)Vigencia
LISR. Corpus: mx-v0.2.0