Tabla fiscal oficial
Tablas ISR de pagos provisionales 2026
Selecciona el mes del pago. Los importes son acumulados desde enero y corresponden al artículo 106 de la LISR y al Anexo 8 de la RMF 2026.
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $844.59 | $0.00 | 1.92% |
| $844.60 | $7,168.51 | $16.22 | 6.40% |
| $7,168.52 | $12,598.02 | $420.95 | 10.88% |
| $12,598.03 | $14,644.64 | $1,011.68 | 16.00% |
| $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 | 30.00% |
| $106,410.51 | $141,880.66 | $25,659.23 | 32.00% |
| $141,880.67 | $425,641.99 | $37,009.69 | 34.00% |
| $425,642.00 | En adelante | $133,488.54 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $1,689.18 | $0.00 | 1.92% |
| $1,689.19 | $14,337.02 | $32.44 | 6.40% |
| $14,337.03 | $25,196.04 | $841.90 | 10.88% |
| $25,196.05 | $29,289.28 | $2,023.36 | 16.00% |
| $29,289.29 | $35,067.28 | $2,678.28 | 17.92% |
| $35,067.29 | $70,725.66 | $3,713.68 | 21.36% |
| $70,725.67 | $111,473.36 | $11,330.32 | 23.52% |
| $111,473.37 | $212,821.00 | $20,914.18 | 30.00% |
| $212,821.01 | $283,761.32 | $51,318.46 | 32.00% |
| $283,761.33 | $851,283.98 | $74,019.38 | 34.00% |
| $851,283.99 | En adelante | $266,977.08 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $2,533.77 | $0.00 | 1.92% |
| $2,533.78 | $21,505.53 | $48.66 | 6.40% |
| $21,505.54 | $37,794.06 | $1,262.85 | 10.88% |
| $37,794.07 | $43,933.92 | $3,035.04 | 16.00% |
| $43,933.93 | $52,600.92 | $4,017.42 | 17.92% |
| $52,600.93 | $106,088.49 | $5,570.52 | 21.36% |
| $106,088.50 | $167,210.04 | $16,995.48 | 23.52% |
| $167,210.05 | $319,231.50 | $31,371.27 | 30.00% |
| $319,231.51 | $425,641.98 | $76,977.69 | 32.00% |
| $425,641.99 | $1,276,925.97 | $111,029.07 | 34.00% |
| $1,276,925.98 | En adelante | $400,465.62 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $3,378.36 | $0.00 | 1.92% |
| $3,378.37 | $28,674.04 | $64.88 | 6.40% |
| $28,674.05 | $50,392.08 | $1,683.80 | 10.88% |
| $50,392.09 | $58,578.56 | $4,046.72 | 16.00% |
| $58,578.57 | $70,134.56 | $5,356.56 | 17.92% |
| $70,134.57 | $141,451.32 | $7,427.36 | 21.36% |
| $141,451.33 | $222,946.72 | $22,660.64 | 23.52% |
| $222,946.73 | $425,642.00 | $41,828.36 | 30.00% |
| $425,642.01 | $567,522.64 | $102,636.92 | 32.00% |
| $567,522.65 | $1,702,567.96 | $148,038.76 | 34.00% |
| $1,702,567.97 | En adelante | $533,954.16 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $4,222.95 | $0.00 | 1.92% |
| $4,222.96 | $35,842.55 | $81.10 | 6.40% |
| $35,842.56 | $62,990.10 | $2,104.75 | 10.88% |
| $62,990.11 | $73,223.20 | $5,058.40 | 16.00% |
| $73,223.21 | $87,668.20 | $6,695.70 | 17.92% |
| $87,668.21 | $176,814.15 | $9,284.20 | 21.36% |
| $176,814.16 | $278,683.40 | $28,325.80 | 23.52% |
| $278,683.41 | $532,052.50 | $52,285.45 | 30.00% |
| $532,052.51 | $709,403.30 | $128,296.15 | 32.00% |
| $709,403.31 | $2,128,209.95 | $185,048.45 | 34.00% |
| $2,128,209.96 | En adelante | $667,442.70 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $5,067.54 | $0.00 | 1.92% |
| $5,067.55 | $43,011.06 | $97.32 | 6.40% |
| $43,011.07 | $75,588.12 | $2,525.70 | 10.88% |
| $75,588.13 | $87,867.84 | $6,070.08 | 16.00% |
| $87,867.85 | $105,201.84 | $8,034.84 | 17.92% |
| $105,201.85 | $212,176.98 | $11,141.04 | 21.36% |
| $212,176.99 | $334,420.08 | $33,990.96 | 23.52% |
| $334,420.09 | $638,463.00 | $62,742.54 | 30.00% |
| $638,463.01 | $851,283.96 | $153,955.38 | 32.00% |
| $851,283.97 | $2,553,851.94 | $222,058.14 | 34.00% |
| $2,553,851.95 | En adelante | $800,931.24 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $5,912.13 | $0.00 | 1.92% |
| $5,912.14 | $50,179.57 | $113.54 | 6.40% |
| $50,179.58 | $88,186.14 | $2,946.65 | 10.88% |
| $88,186.15 | $102,512.48 | $7,081.76 | 16.00% |
| $102,512.49 | $122,735.48 | $9,373.98 | 17.92% |
| $122,735.49 | $247,539.81 | $12,997.88 | 21.36% |
| $247,539.82 | $390,156.76 | $39,656.12 | 23.52% |
| $390,156.77 | $744,873.50 | $73,199.63 | 30.00% |
| $744,873.51 | $993,164.62 | $179,614.61 | 32.00% |
| $993,164.63 | $2,979,493.93 | $259,067.83 | 34.00% |
| $2,979,493.94 | En adelante | $934,419.78 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $6,756.72 | $0.00 | 1.92% |
| $6,756.73 | $57,348.08 | $129.76 | 6.40% |
| $57,348.09 | $100,784.16 | $3,367.60 | 10.88% |
| $100,784.17 | $117,157.12 | $8,093.44 | 16.00% |
| $117,157.13 | $140,269.12 | $10,713.12 | 17.92% |
| $140,269.13 | $282,902.64 | $14,854.72 | 21.36% |
| $282,902.65 | $445,893.44 | $45,321.28 | 23.52% |
| $445,893.45 | $851,284.00 | $83,656.72 | 30.00% |
| $851,284.01 | $1,135,045.28 | $205,273.84 | 32.00% |
| $1,135,045.29 | $3,405,135.92 | $296,077.52 | 34.00% |
| $3,405,135.93 | En adelante | $1,067,908.32 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $7,601.31 | $0.00 | 1.92% |
| $7,601.32 | $64,516.59 | $145.98 | 6.40% |
| $64,516.60 | $113,382.18 | $3,788.55 | 10.88% |
| $113,382.19 | $131,801.76 | $9,105.12 | 16.00% |
| $131,801.77 | $157,802.76 | $12,052.26 | 17.92% |
| $157,802.77 | $318,265.47 | $16,711.56 | 21.36% |
| $318,265.48 | $501,630.12 | $50,986.44 | 23.52% |
| $501,630.13 | $957,694.50 | $94,113.81 | 30.00% |
| $957,694.51 | $1,276,925.94 | $230,933.07 | 32.00% |
| $1,276,925.95 | $3,830,777.91 | $333,087.21 | 34.00% |
| $3,830,777.92 | En adelante | $1,201,396.86 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $8,445.90 | $0.00 | 1.92% |
| $8,445.91 | $71,685.10 | $162.20 | 6.40% |
| $71,685.11 | $125,980.20 | $4,209.50 | 10.88% |
| $125,980.21 | $146,446.40 | $10,116.80 | 16.00% |
| $146,446.41 | $175,336.40 | $13,391.40 | 17.92% |
| $175,336.41 | $353,628.30 | $18,568.40 | 21.36% |
| $353,628.31 | $557,366.80 | $56,651.60 | 23.52% |
| $557,366.81 | $1,064,105.00 | $104,570.90 | 30.00% |
| $1,064,105.01 | $1,418,806.60 | $256,592.30 | 32.00% |
| $1,418,806.61 | $4,256,419.90 | $370,096.90 | 34.00% |
| $4,256,419.91 | En adelante | $1,334,885.40 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $9,290.49 | $0.00 | 1.92% |
| $9,290.50 | $78,853.61 | $178.42 | 6.40% |
| $78,853.62 | $138,578.22 | $4,630.45 | 10.88% |
| $138,578.23 | $161,091.04 | $11,128.48 | 16.00% |
| $161,091.05 | $192,870.04 | $14,730.54 | 17.92% |
| $192,870.05 | $388,991.13 | $20,425.24 | 21.36% |
| $388,991.14 | $613,103.48 | $62,316.76 | 23.52% |
| $613,103.49 | $1,170,515.50 | $115,027.99 | 30.00% |
| $1,170,515.51 | $1,560,687.26 | $282,251.53 | 32.00% |
| $1,560,687.27 | $4,682,061.89 | $407,106.59 | 34.00% |
| $4,682,061.90 | En adelante | $1,468,373.94 | 35.00% |
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|---|---|---|
| $0.01 | $10,135.11 | $0.00 | 1.92% |
| $10,135.12 | $86,022.11 | $194.59 | 6.40% |
| $86,022.12 | $151,176.19 | $5,051.37 | 10.88% |
| $151,176.20 | $175,735.66 | $12,140.13 | 16.00% |
| $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 | 30.00% |
| $1,276,925.99 | $1,702,567.97 | $307,910.81 | 32.00% |
| $1,702,567.98 | $5,107,703.92 | $444,116.23 | 34.00% |
| $5,107,703.93 | En adelante | $1,601,862.46 | 35.00% |
Cómo se usa
Ubica la base gravable acumulada dentro de un renglón. Al excedente sobre el límite inferior aplícale la tasa y suma la cuota fija. Después acredita pagos provisionales anteriores y retenciones aplicables.