Para poder llevar a cabo el cálculo del ISR, sabemos que no es tan sencillo como cuando se liquida el IETU o del IVA, y aquí debemos tener en cuenta la tasa que varía dependiendo del límite inferior en que se ubique la base imponible (los ingresos anuales), asimismo, se utilizan las tablas ISR 2013 para poder saber cuánto debemos pagar.
Es decir que, la tasa puede variar desde el 1.92% al 30% para personas físicas y, se sitúa en el 30% para todas las personas morales.
El objeto del Impuesto Sobre Renta en México es el “obtener un ingreso” por cualquiera de las siguientes causas:
- Intereses
- Premios
- Dividendos y ganancias repartidas
- Enajenación Bienes
- Servicio subordinado
- Actividades profesionales
- Arrendamiento
Tablas ISR 2013 para el Cálculo de Pagos Provisionales
Para poder calcular el ISR 2013, debemos utilizar las siguientes tablas:
Tabla ISR 2013 para el cálculo de los pagos provisionales mensuales
| Límite inferior | Límite superior | Cuota fija | Porcentaje aplicable sobre excedente límite inferior |
| $0.01 | $496.07 | $0.00 | 1.92% |
| $496.08 | $4,210.41 | $9.52 | 6.40% |
| $4,210.42 | $7,399.42 | $247.23 | 10.88% |
| $7,399.43 | $8,601.50 | $594.24 | 16.00% |
| $8,601.51 | $10,298.35 | $786.55 | 17.92% |
| $10,298.36 | $20,770.29 | $1,090.62 | 21.36% |
| $20,770.30 | $32,736.83 | $3,327.42 | 23.52% |
| $32,736.84 | En adelante | $6,141.95 | 30.00% |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 5 del rubro B.
| 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 del numeral 5 del rubro B.
| 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 mensual |
| $0.01 | $0.01 | $496.07 | $0.00 | 1.92% | $407.02 |
| $496.08 | $496.08 | $1,768.96 | $9.52 | 6.40% | $407.02 |
| $496.08 | $1,768.97 | $2,653.38 | $9.52 | 6.40% | $406.83 |
| $496.08 | $2,653.39 | $3,472.84 | $9.52 | 6.40% | $406.62 |
| $496.08 | $3,472.85 | $3,537.87 | $9.52 | 6.40% | $392.77 |
| $496.08 | $3,537.88 | $4,210.41 | $9.52 | 6.40% | $382.46 |
| $4,210.42 | $4,210.42 | $4,446.15 | $247.23 | 10.88% | $382.46 |
| $4,210.42 | $4,446.16 | $4,717.18 | $247.23 | 10.88% | $354.23 |
| $4,210.42 | $4,717.19 | $5,335.42 | $247.23 | 10.88% | $324.87 |
| $4,210.42 | $5,335.43 | $6,224.67 | $247.23 | 10.88% | $294.63 |
| $4,210.42 | $6,224.68 | $7,113.90 | $247.23 | 10.88% | $253.54 |
| $4,210.42 | $7,113.91 | $7,382.33 | $247.23 | 10.88% | $217.61 |
| $4,210.42 | $7,382.34 | $7,399.42 | $247.23 | 10.88% | $0.00 |
| $7,399.43 | $7,399.43 | $8,601.50 | $594.24 | 16.00% | $0.00 |
| $8,601.51 | $8,601.51 | $10,298.35 | $786.55 | 17.92% | $0.00 |
| $10,298.36 | $10,298.36 | $20,770.29 | $1,090.62 | 21.36% | $0.00 |
| $20,770.30 | $20,770.30 | $32,736.83 | $3,327.42 | 23.52% | $0.00 |
| $32,736.84 | $32,736.84 | En adelante | $6,141.95 | 30.00% | $0.00 |
Tabla ISR 2013 para el cálculo de los pagos provisionales diarios
| Límite inferior | Límite superior | Cuota fija | Porcentaje aplicable sobre excedente límite inferior |
| $0.01 | $16.32 | $0.00 | 1.92% |
| $16.33 | $138.50 | $0.31 | 6.40% |
| $138.51 | $243.40 | $8.13 | 10.88% |
| $243.41 | $282.94 | $19.55 | 16.00% |
| $282.95 | $338.76 | $25.87 | 17.92% |
| $338.77 | $683.23 | $35.88 | 21.36% |
| $683.24 | $1,076.87 | $109.45 | 23.52% |
| $1,076.88 | En adelante | $202.04 | 30.00% |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 1 del rubro B.
| 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 del numeral 1 del rubro B.
| 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 | $16.32 | $0.00 | 1.92% | $13.39 |
| $16.33 | $16.33 | $58.19 | $0.31 | 6.40% | $13.39 |
| $16.33 | $58.20 | $87.28 | $0.31 | 6.40% | $13.38 |
| $16.33 | $87.29 | $114.24 | $0.31 | 6.40% | $13.38 |
| $16.33 | $114.25 | $116.38 | $0.31 | 6.40% | $12.92 |
| $16.33 | $116.39 | $138.50 | $0.31 | 6.40% | $12.58 |
| $138.51 | $138.51 | $146.25 | $8.13 | 10.88% | $12.58 |
| $138.51 | $146.26 | $155.17 | $8.13 | 10.88% | $11.65 |
| $138.51 | $155.18 | $175.51 | $8.13 | 10.88% | $10.69 |
| $138.51 | $175.52 | $204.76 | $8.13 | 10.88% | $9.69 |
| $138.51 | $204.77 | $234.01 | $8.13 | 10.88% | $8.34 |
| $138.51 | $234.02 | $242.84 | $8.13 | 10.88% | $7.16 |
| $138.51 | $242.85 | $243.40 | $8.13 | 10.88% | $0.00 |
| $243.41 | $243.41 | $282.94 | $19.55 | 16.00% | $0.00 |
| $282.95 | $282.95 | $338.76 | $25.87 | 17.92% | $0.00 |
| $338.77 | $338.77 | $683.23 | $35.88 | 21.36% | $0.00 |
| $683.24 | $683.24 | $1,076.87 | $109.45 | 23.52% | $0.00 |
| $1,076.88 | $1,076.88 | En adelante | $202.04 | 30.00% | $0.00 |
Tabla ISR 2013 para el cálculo de los pagos provisionales semanales
| Límite inferior | Límite superior | Cuota fija | Porcentaje aplicable sobre excedente límite inferior |
| $0.01 | $114.24 | $0.00 | 1.92% |
| $114.25 | $969.50 | $2.17 | 6.40% |
| $969.51 | $1,703.80 | $56.91 | 10.88% |
| $1,703.81 | $1,980.58 | $136.85 | 16.00% |
| $1,980.59 | $2,371.32 | $181.09 | 17.92% |
| $2,371.33 | $4,782.61 | $251.16 | 21.36% |
| $4,782.62 | $7,538.09 | $766.15 | 23.52% |
| $7,538.10 | En adelante | $1,414.28 | 30.00% |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 2 del rubro B.
| 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, aplicable a la tarifa del numeral 2 del rubro B.
| 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 semanal |
| $0.01 | $0.01 | $114.24 | $0.00 | 1.92% | $93.73 |
| $114.25 | $114.25 | $407.33 | $2.17 | 6.40% | $93.73 |
| $114.25 | $407.34 | $610.96 | $2.17 | 6.40% | $93.66 |
| $114.25 | $610.97 | $799.68 | $2.17 | 6.40% | $93.66 |
| $114.25 | $799.69 | $814.66 | $2.17 | 6.40% | $90.44 |
| $114.25 | $814.67 | $969.50 | $2.17 | 6.40% | $88.06 |
| $969.51 | $969.51 | $1,023.75 | $56.91 | 10.88% | $88.06 |
| $969.51 | $1,023.76 | $1,086.19 | $56.91 | 10.88% | $81.55 |
| $969.51 | $1,086.20 | $1,228.57 | $56.91 | 10.88% | $74.83 |
| $969.51 | $1,228.58 | $1,433.32 | $56.91 | 10.88% | $67.83 |
| $969.51 | $1,433.33 | $1,638.07 | $56.91 | 10.88% | $58.38 |
| $969.51 | $1,638.08 | $1,699.88 | $56.91 | 10.88% | $50.12 |
| $969.51 | $1,699.89 | $1,703.80 | $56.91 | 10.88% | $0.00 |
| $1,703.81 | $1,703.81 | $1,980.58 | $136.85 | 16.00% | $0.00 |
| $1,980.59 | $1,980.59 | $2,371.32 | $181.09 | 17.92% | $0.00 |
| $2,371.33 | $2,371.33 | $4,782.61 | $251.16 | 21.36% | $0.00 |
| $4,782.62 | $4,782.62 | $7,538.09 | $766.15 | 23.52% | $0.00 |
| $7,538.10 | $7,538.10 | En adelante | $1,414.28 | 30.00% | $0.00 |
Tabla ISR 2013 para el cálculo de los pagos provisionales decenales
| Límite inferior | Límite superior | Cuota fija | Porcentaje aplicable sobre excedente límite inferior |
| $0.01 | $163.20 | $0.00 | 1.92% |
| $163.21 | $1,385.00 | $3.10 | 6.40% |
| $1,385.01 | $2,434.00 | $81.30 | 10.88% |
| $2,434.01 | $2,829.40 | $195.50 | 16.00% |
| $2,829.41 | $3,387.60 | $258.70 | 17.92% |
| $3,387.61 | $6,832.30 | $358.80 | 21.36% |
| $6,832.31 | $10,768.70 | $1,094.50 | 23.52% |
| $10,768.71 | En adelante | $2,020.40 | 30.00% |
Tabla del subsidio para el empleo aplicable a la tarifa del numeral 3 del rubro B.
