TABLAS ISR 2026

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Tarifa para el cálculo del impuesto correspondiente al ejercicio 2026

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse
sobre el excedente del límite
inferior
$$$%
0.0110,135.1101.92
10,135.1286,022.11194.596.40
86,022.12151,176.195,051.3710.88
151,176.20175,735.6612,140.1316.00
175,735.67210,403.6916,069.6417.92
210,403.70424,353.9722,282.1421.36
424,353.98668,840.1467,981.9223.52
668,840.151,276,925.98125,485.0730.00
1,276,925.991,702,567.97307,910.8132.00
1,702,567.985,107,703.92444,116.2334.00
5,107,703.93En adelante1,601,862.4635.00

I.- Retenciones periódicas de ISR

1.- Tarifas ISR 2026: retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.0127.780.001.92
27.79235.810.536.40
235.82414.4113.8510.88
414.42481.7333.2816.00
481.74576.7644.0517.92
576.771,163.2561.0821.36
1,163.261,833.44186.3523.52
1,833.453,500.35343.9830.00
3,500.364,667.13844.0532.00
4,667.1414,001.381,217.4234.00
14,001.39En adelante4,391.0735.00

2.- Tarifas ISR 2026: retenciones semanales

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.01194.460.001.92
194.471,650.673.716.40
1,650.682,900.8796.9510.88
2,900.883,372.11232.9616.00
3,372.124,037.32308.3517.92
4,037.338,142.75427.5621.36
8,142.7612,834.081,304.4523.52
12,834.0924,502.452,407.8630.00
24,502.4632,669.915,908.3532.00
32,669.9298,009.668,521.9434.00
98,009.67En adelante30,737.4935.00

3.- Tarifas ISR 2026: retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.01277.800.001.92
277.812,358.105.306.40
2,358.114,144.10138.5010.88
4,144.114,817.30332.8016.00
4,817.315,767.60440.5017.92
5,767.6111,632.50610.8021.36
11,632.5118,334.401,863.5023.52
18,334.4135,003.503,439.8030.00
35,003.5146,671.308,440.5032.00
46,671.31140,013.8012,174.2034.00
140,013.81En adelante43,910.7035.00

4.- Tarifas ISR 2026: pagos quincenales

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.01416.700.001.92
416.713,537.157.956.40
3,537.166,216.15207.7510.88
6,216.167,225.95499.2016.00
7,225.968,651.40660.7517.92
8,651.4117,448.75916.2021.36
17,448.7627,501.602,795.2523.52
27,501.6152,505.255,159.7030.00
52,505.2670,006.9512,660.7532.00
70,006.96210,020.7018,261.3034.00
210,020.71En adelante65,866.0535.00

5.- Tarifas ISR 2026: pagos mensuales

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.01844.590.001.92
844.607,168.5116.226.40
7,168.5212,598.02420.9510.88
12,598.0314,644.641,011.6816.00
14,644.6517,533.641,339.1417.92
17,533.6535,362.831,856.8421.36
35,362.8455,736.685,665.1623.52
55,736.69106,410.5010,457.0930.00
106,410.51141,880.6625,659.2332.00
141,880.67425,641.9937,009.6934.00
425,642.00En adelante133,488.5435.00

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial

1.- Tarifas ISR 2026: enero

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.00844.590.001.92
844.597,168.5116.226.40
7,168.5112,598.02420.9510.88
12,598.0214,644.641,011.6816.00
14,644.6417,533.641,339.1417.92
17,533.6435,362.831,856.8521.36
35,362.8355,736.685,665.1623.52
55,736.68106,410.5010,457.0930.00
106,410.50141,880.6625,659.2332.00
141,880.67425,641.9937,009.6934.00
425,641.99En adelante133,488.5435.00

2.- Tarifas ISR 2026: febrero

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.001,689.190.001.92
1,689.1914,337.0232.436.40
14,337.0225,196.03841.9010.88
25,196.0329,289.282,023.3516.00
29,289.2835,067.282,678.2717.92
35,067.2870,725.663,713.6921.36
70,725.66111,473.3611,330.3223.52
111,473.36212,821.0020,914.1830.00
212,821.00283,761.3351,318.4732.00
283,761.33851,283.9974,019.3734.00
851,283.99En adelante266,977.0835.00

3.- Tarifas ISR 2026: marzo

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.002,533.780.001.92
2,533.7821,505.5348.656.40
21,505.5337,794.051,262.8410.88
37,794.0543,933.923,035.0316.00
43,933.9252,600.924,017.4117.92
52,600.93106,088.495,570.5421.36
106,088.50167,210.0416,995.4823.52
167,210.04319,231.5031,371.2730.00
319,231.50425,641.9976,977.7032.00
425,641.991,276,925.98111,029.0634.00
1,276,925.98En adelante400,465.6235.00

4.- Tarifas ISR 2026: abril

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.003,378.370.001.92
3,378.3728,674.0464.866.40
28,674.0450,392.061,683.7910.88
50,392.0758,578.554,046.7116.00
58,578.5670,134.565,356.5517.92
70,134.57141,451.327,427.3821.36
141,451.33222,946.7122,660.6423.52
222,946.72425,641.9941,828.3630.00
425,642.00567,522.66102,636.9432.00
567,522.661,702,567.97148,038.7434.00
1,702,567.98En adelante533,954.1535.00

5.- Tarifas ISR 2026: mayo

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.004,222.960.001.92
4,222.9735,842.5581.086.40
35,842.5562,990.082,104.7410.88
62,990.0873,223.195,058.3916.00
73,223.2087,668.206,695.6817.92
87,668.21176,814.159,284.2321.36
176,814.16278,683.3928,325.8023.52
278,683.40532,052.4952,285.4530.00
532,052.50709,403.32128,296.1732.00
709,403.332,128,209.97185,048.4334.00
2,128,209.97En adelante667,442.6935.00

6.- Tarifas ISR 2026: junio

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.015,067.560.001.92
5,067.5643,011.0697.306.40
43,011.0675,588.102,525.6910.88
75,588.1087,867.836,070.0716.00
87,867.84105,201.858,034.8217.92
105,201.85212,176.9911,141.0721.36
212,176.99334,420.0733,990.9623.52
334,420.08638,462.9962,742.5430.00
638,463.00851,283.99153,955.4132.00
851,283.992,553,851.96222,058.1234.00
2,553,851.97En adelante800,931.2335.00

7.- Tarifas ISR 2026: julio

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.015,912.150.001.92
5,912.1550,179.56113.516.40
50,179.5788,186.112,946.6310.88
88,186.12102,512.477,081.7416.00
102,512.47122,735.499,373.9617.92
122,735.49247,539.8212,997.9121.36
247,539.82390,156.7539,656.1223.52
390,156.75744,873.4973,199.6230.00
744,873.49993,164.65179,614.6432.00
993,164.652,979,493.95259,067.8034.00
2,979,493.96En adelante934,419.7735.00

8.- Tarifas ISR 2026: agosto

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.016,756.740.001.92
6,756.7557,348.07129.736.40
57,348.08100,784.133,367.5810.88
100,784.13117,157.118,093.4216.00
117,157.11140,269.1310,713.0917.92
140,269.13282,902.6514,854.7621.36
282,902.65445,893.4345,321.2823.52
445,893.43851,283.9983,656.7130.00
851,283.991,135,045.31205,273.8732.00
1,135,045.323,405,135.95296,077.4934.00
3,405,135.95En adelante1,067,908.3135.00

9.- Tarifas ISR 2026: septiembre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.017,601.330.001.92
7,601.3464,516.58145.946.40
64,516.59113,382.143,788.5310.88
113,382.15131,801.759,105.1016.00
131,801.75157,802.7712,052.2317.92
157,802.78318,265.4816,711.6121.36
318,265.49501,630.1150,986.4423.52
501,630.11957,694.4994,113.8030.00
957,694.491,276,925.98230,933.1132.00
1,276,925.993,830,777.94333,087.1734.00
3,830,777.95En adelante1,201,396.8535.00

10.- Tarifas ISR 2026: octubre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.018,445.930.001.92
8,445.9371,685.09162.166.40
71,685.10125,980.164,209.4710.88
125,980.17146,446.3810,116.7816.00
146,446.39175,336.4113,391.3717.92
175,336.42353,628.3118,568.4521.36
353,628.32557,366.7856,651.6023.52
557,366.791,064,104.98104,570.8930.00
1,064,104.991,418,806.64256,592.3432.00
1,418,806.654,256,419.93370,096.8634.00
4,256,419.94En adelante1,334,885.3835.00

11.- Tarifas ISR 2026: noviembre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.019,290.520.001.92
9,290.5378,853.60178.376.40
78,853.61138,578.174,630.4210.88
138,578.18161,091.0211,128.4516.00
161,091.03192,870.0514,730.5017.92
192,870.06388,991.1420,425.3021.36
388,991.15613,103.4662,316.7623.52
613,103.471,170,515.48115,027.9830.00
1,170,515.491,560,687.31282,251.5832.00
1,560,687.324,682,061.93407,106.5434.00
4,682,061.94En adelante1,468,373.9235.00

12.- Tarifas ISR 2026: diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del
límite inferior
$$$%
0.0110,135.110.001.92
10,135.1286,022.11194.596.40
86,022.12151,176.195,051.3710.88
151,176.20175,735.6612,140.1316.00
175,735.67210,403.6916,069.6417.92
210,403.70424,353.9722,282.1421.36
424,353.98668,840.1467,981.9223.52
668,840.151,276,925.98125,485.0730.00
1,276,925.991,702,567.97307,910.8132.00
1,702,567.985,107,703.92444,116.2334.00
5,107,703.93En adelante1,601,862.4635.00

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.011,689.180.001.92
1,689.1914,337.0232.446.40
14,337.0325,196.04841.9010.88
25,196.0529,289.282,023.3616.00
29,289.2935,067.282,678.2817.92
35,067.2970,725.663,713.6821.36
70,725.67111,473.3611,330.3223.52
111,473.37212,821.0020,914.1830.00
212,821.01283,761.3251,318.4632.00
283,761.33851,283.9874,019.3834.00
851,283.99En adelante266,977.0835.00

2.- Marzo-abril

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.013,378.360.001.92
3,378.3728,674.0464.886.40
28,674.0550,392.081,683.8010.88
50,392.0958,578.564,046.7216.00
58,578.5770,134.565,356.5617.92
70,134.57141,451.327,427.3621.36
141,451.33222,946.7222,660.6423.52
222,946.73425,642.0041,828.3630.00
425,642.01567,522.64102,636.9232.00
567,522.651,702,567.96148,038.7634.00
1,702,567.97En adelante533,954.1635.00

3.- Mayo-junio

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.015,067.540.001.92
5,067.5543,011.0697.326.40
43,011.0775,588.122,525.7010.88
75,588.1387,867.846,070.0816.00
87,867.85105,201.848,034.8417.92
105,201.85212,176.9811,141.0421.36
212,176.99334,420.0833,990.9623.52
334,420.09638,463.0062,742.5430.00
638,463.01851,283.96153,955.3832.00
851,283.972,553,851.94222,058.1434.00
2,553,851.95En adelante800,931.2435.00

4.- Julio-agosto

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.016,756.720.001.92
6,756.7357,348.08129.766.40
57,348.09100,784.163,367.6010.88
100,784.17117,157.128,093.4416.00
117,157.13140,269.1210,713.1217.92
140,269.13282,902.6414,854.7221.36
282,902.65445,893.4445,321.2823.52
445,893.45851,284.0083,656.7230.00
851,284.011,135,045.28205,273.8432.00
1,135,045.293,405,135.92296,077.5234.00
3,405,135.93En adelante1,067,908.3235.00

5.- Septiembre-octubre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.018,445.900.001.92
8,445.9171,685.10162.206.40
71,685.11125,980.204,209.5010.88
125,980.21146,446.4010,116.8016.00
146,446.41175,336.4013,391.4017.92
175,336.41353,628.3018,568.4021.36
353,628.31557,366.8056,651.6023.52
557,366.811,064,105.00104,570.9030.00
1,064,105.011,418,806.60256,592.3032.00
1,418,806.614,256,419.90370,096.9034.00
4,256,419.91En adelante1,334,885.4035.00

6.- Noviembre-diciembre

Límite inferiorLímite superiorCuota fijaPor ciento para
aplicarse sobre el
excedente del límite
inferior
$$$%
0.0110,135.110.001.92
10,135.1286,022.11194.596.40
86,022.12151,176.195,051.3710.88
151,176.20175,735.6612,140.1316.00
175,735.67210,403.6916,069.6417.92
210,403.70424,353.9722,282.1421.36
424,353.98668,840.1467,981.9223.52
668,840.151,276,925.98125,485.0730.00
1,276,925.991,702,567.97307,910.8132.00
1,702,567.985,107,703.92444,116.2334.00
5,107,703.93En adelante1,601,862.4635.00
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