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ENERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite |
|
|
|
|
inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
746.04 |
0.00 |
1.92 |
|
746.05 |
6,332.05 |
14.32 |
6.40 |
|
6,332.06 |
11,128.01 |
371.83 |
10.88 |
|
11,128.02 |
12,935.82 |
893.63 |
16.00 |
|
12,935.83 |
15,487.71 |
1,182.88 |
17.92 |
|
15,487.72 |
31,236.49 |
1,640.18 |
21.36 |
|
31,236.50 |
49,233.00 |
5,004.12 |
23.52 |
|
49,233.01 |
93,993.90 |
9,236.89 |
30.00 |
|
93,993.91 |
125,325.20 |
22,665.17 |
32.00 |
|
125,325.21 |
375,975.61 |
32,691.18 |
34.00 |
|
375,975.62 |
En adelante |
117,912.32 |
35.00 |
FEBRERO
|
Límite inferior
$ |
Límite superior
$ |
Cuota fija
$ |
aplicarse sobre el excedente del límite inferior % |
|
0.01 |
1,492.08 |
0.00 |
1.92 |
|
1,492.09 |
12,664.10 |
28.64 |
6.40 |
|
12,664.11 |
22,256.02 |
743.66 |
10.88 |
|
22,256.03 |
25,871.64 |
1,787.26 |
16.00 |
|
25,871.65 |
30,975.42 |
2,365.76 |
17.92 |
|
30,975.43 |
62,472.98 |
3,280.36 |
21.36 |
|
62,472.99 |
98,466.00 |
10,008.24 |
23.52 |
|
98,466.01 |
187,987.80 |
18,473.78 |
30.00 |
|
187,987.81 |
250,650.40 |
45,330.34 |
32.00 |
|
250,650.41 |
751,951.22 |
65,382.36 |
34.00 |
|
751,951.23 |
En adelante |
235,824.64 |
35.00 |
MARZO 2025
|
Límite inferior
$ |
Límite superior
$ |
Cuota fija
$ |
aplicarse sobre el excedente del límite inferior % |
|
0.01 |
2,238.12 |
0.00 |
1.92 |
|
2,238.13 |
18,996.15 |
42.96 |
6.40 |
|
18,996.16 |
33,384.03 |
1,115.49 |
10.88 |
|
33,384.04 |
38,807.46 |
2,680.89 |
16.00 |
|
38,807.47 |
46,463.13 |
3,548.64 |
17.92 |
|
46,463.14 |
93,709.47 |
4,920.54 |
21.36 |
|
93,709.48 |
147,699.00 |
15,012.36 |
23.52 |
|
147,699.01 |
281,981.70 |
27,710.67 |
30.00 |
|
281,981.71 |
375,975.60 |
67,995.51 |
32.00 |
|
375,975.61 |
1,127,926.83 |
98,073.54 |
34.00 |
|
1,127,926.84 |
En adelante |
353,736.96 |
35.00 |
ABRIL 2025
|
Límite inferior
$ |
Límite superior
$ |
Cuota fija
$ |
aplicarse sobre el excedente del límite inferior % |
|
0.01 |
2,984.16 |
0.00 |
1.92 |
|
2,984.17 |
25,328.20 |
57.28 |
6.40 |
|
25,328.21 |
44,512.04 |
1,487.32 |
10.88 |
|
44,512.05 |
51,743.28 |
3,574.52 |
16.00 |
|
51,743.29 |
61,950.84 |
4,731.52 |
17.92 |
|
61,950.85 |
124,945.96 |
6,560.72 |
21.36 |
|
124,945.97 |
196,932.00 |
20,016.48 |
23.52 |
|
196,932.01 |
375,975.60 |
36,947.56 |
30.00 |
|
375,975.61 |
501,300.80 |
90,660.68 |
32.00 |
|
501,300.81 |
1,503,902.44 |
130,764.72 |
34.00 |
|
1,503,902.45 |
En adelante |
471,649.28 |
35.00 |
MAYO 2025
|
Límite inferior
$ |
Límite superior
$ |
Cuota fija
$ |
aplicarse sobre el excedente del límite inferior % |
|
0.01 |
3,730.20 |
0.00 |
1.92 |
|
3,730.21 |
31,660.25 |
71.60 |
6.40 |
|
31,660.26 |
55,640.05 |
1,859.15 |
10.88 |
|
55,640.06 |
64,679.10 |
4,468.15 |
16.00 |
|
64,679.11 |
77,438.55 |
5,914.40 |
17.92 |
|
77,438.56 |
156,182.45 |
8,200.90 |
21.36 |
|
156,182.46 |
246,165.00 |
25,020.60 |
23.52 |
|
246,165.01 |
469,969.50 |
46,184.45 |
30.00 |
|
469,969.51 |
626,626.00 |
113,325.85 |
32.00 |
|
626,626.01 |
1,879,878.05 |
163,455.90 |
34.00 |
|
1,879,878.06 |
En adelante |
589,561.60 |
35.00 |
JUNIO 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 4,476.24 | 0.00 | 1.92 |
4,476.25 | 37,992.30 | 85.92 | 6.40 |
37,992.31 | 66,768.06 | 2,230.98 | 10.88 |
66,768.07 | 77,614.92 | 5,361.78 | 16.00 |
77,614.93 | 92,926.26 | 7,097.28 | 17.92 |
92,926.27 | 187,418.94 | 9,841.08 | 21.36 |
187,418.95 | 295,398.00 | 30,024.72 | 23.52 |
295,398.01 | 563,963.40 | 55,421.34 | 30.00 |
563,963.41 | 751,951.20 | 135,991.02 | 32.00 |
751,951.21 | 2,255,853.66 | 196,147.08 | 34.00 |
2,255,853.67 | En adelante | 707,473.92 | 35.00 |
JULIO 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 5,222.28 | 0.00 | 1.92 |
5,222.29 | 44,324.35 | 100.24 | 6.40 |
44,324.36 | 77,896.07 | 2,602.81 | 10.88 |
77,896.08 | 90,550.74 | 6,255.41 | 16.00 |
90,550.75 | 108,413.97 | 8,280.16 | 17.92 |
108,413.98 | 218,655.43 | 11,481.26 | 21.36 |
218,655.44 | 344,631.00 | 35,028.84 | 23.52 |
344,631.01 | 657,957.30 | 64,658.23 | 30.00 |
657,957.31 | 877,276.40 | 158,656.19 | 32.00 |
877,276.41 | 2,631,829.27 | 228,838.26 | 34.00 |
2,631,829.28 | En adelante | 825,386.24 | 35.00 |
AGOSTO 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 5,968.32 | 0.00 | 1.92 |
5,968.33 | 50,656.40 | 114.56 | 6.40 |
50,656.41 | 89,024.08 | 2,974.64 | 10.88 |
89,024.09 | 103,486.56 | 7,149.04 | 16.00 |
103,486.57 | 123,901.68 | 9,463.04 | 17.92 |
123,901.69 | 249,891.92 | 13,121.44 | 21.36 |
249,891.93 | 393,864.00 | 40,032.96 | 23.52 |
393,864.01 | 751,951.20 | 73,895.12 | 30.00 |
751,951.21 | 1,002,601.60 | 181,321.36 | 32.00 |
1,002,601.61 | 3,007,804.88 | 261,529.44 | 34.00 |
3,007,804.89 | En adelante | 943,298.56 | 35.00 |
SEPTIEMBRE 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 6,714.36 | 0.00 | 1.92 |
6,714.37 | 56,988.45 | 128.88 | 6.40 |
56,988.46 | 100,152.09 | 3,346.47 | 10.88 |
100,152.10 | 116,422.38 | 8,042.67 | 16.00 |
116,422.39 | 139,389.39 | 10,645.92 | 17.92 |
139,389.40 | 281,128.41 | 14,761.62 | 21.36 |
281,128.42 | 443,097.00 | 45,037.08 | 23.52 |
443,097.01 | 845,945.10 | 83,132.01 | 30.00 |
845,945.11 | 1,127,926.80 | 203,986.53 | 32.00 |
1,127,926.81 | 3,383,780.49 | 294,220.62 | 34.00 |
3,383,780.50 | En adelante | 1,061,210.88 | 35.00 |
OCTUBRE 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 7,460.40 | 0.00 | 1.92 |
7,460.41 | 63,320.50 | 143.20 | 6.40 |
63,320.51 | 111,280.10 | 3,718.30 | 10.88 |
111,280.11 | 129,358.20 | 8,936.30 | 16.00 |
129,358.21 | 154,877.10 | 11,828.80 | 17.92 |
154,877.11 | 312,364.90 | 16,401.80 | 21.36 |
312,364.91 | 492,330.00 | 50,041.20 | 23.52 |
492,330.01 | 939,939.00 | 92,368.90 | 30.00 |
939,939.01 | 1,253,252.00 | 226,651.70 | 32.00 |
1,253,252.01 | 3,759,756.10 | 326,911.80 | 34.00 |
3,759,756.11 | En adelante | 1,179,123.20 | 35.00 |
NOVIEMBRE 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el excedente del límite inferior % |
0.01 | 8,206.44 | 0.00 | 1.92 |
8,206.45 | 69,652.55 | 157.52 | 6.40 |
69,652.56 | 122,408.11 | 4,090.13 | 10.88 |
122,408.12 | 142,294.02 | 9,829.93 | 16.00 |
142,294.03 | 170,364.81 | 13,011.68 | 17.92 |
170,364.82 | 343,601.39 | 18,041.98 | 21.36 |
343,601.40 | 541,563.00 | 55,045.32 | 23.52 |
541,563.01 | 1,033,932.90 | 101,605.79 | 30.00 |
1,033,932.91 | 1,378,577.20 | 249,316.87 | 32.00 |
1,378,577.21 | 4,135,731.71 | 359,602.98 | 34.00 |
4,135,731.72 | En adelante | 1,297,035.52 | 35.00 |
DICIEMBRE 2025
Límite inferior
$ | Límite superior
$ | Cuota fija
$ | aplicarse sobre el 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 |
