Professional Documents
Culture Documents
Estado
Aguascalientes
Baja California Norte
Sobretasa
2.00%
1.80%
$
$
63.77
67.29
0.63%
2.50%
2.00%
2.00%
3.00%
3.00%
2.00%
3.00%
2.00%
3.00%
2.00%
$
$
$
$
$
$
$
$
$
$
67.29
63.77
63.77
67.29
63.77
63.77
67.29
63.77
67.29
63.77
Guerrero
2.00%
67.29
Ver Tabla
tabladede
porcentajes $
porcentajes
2.00%
$
2.00%
$
2.00%
$
2.00%
$
3.00%
$
2.00%
$
3.00%
$
1.60%
$
3.00%
$
2.50%
$
2.50%
$
2.00%
$
3.00%
$
2.00%
$
2.00%
$
2.00%
$
2.50%
$
1.90%
$
63.77
67.29
63.77
63.77
63.77
67.29
63.77
63.77
63.77
63.77
63.77
63.77
67.29
63.77
67.29
63.77
63.77
63.77
63.77
Hidalgo
Jalisco
Michoacn
Morelos
Nayarit
Nuevo Len
Oaxaca
Puebla
Quertaro
Quintana Roo
San Luis Potos
Sinaloa
Sonora
Tabasco
Tamaulipas
Tlaxcala
Veracruz
Yucatn
Zacatecas
$
$
$
$
$
$
$
$
$
$
$
$
$
252,337.50
191,310.00
191,310.00
302,805.00
286,965.00
191,310.00
302,805.00
191,310.00
302,805.00
191,310.00
$
$
$
$
$
$
$
$
$
$
17,500.00
14,000.00
14,000.00
21,000.00
21,000.00
14,000.00
21,000.00
14,000.00
21,000.00
14,000.00
201,870.00
14,000.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
188,810.00
201,870.00
191,310.00
191,310.00
191,310.00
302,805.00
191,310.00
286,965.00
153,048.00
286,965.00
239,137.50
239,137.50
201,870.00
286,965.00
201,870.00
191,310.00
191,310.00
239,137.50
181,744.50
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
5,500.00
14,000.00
14,000.00
14,000.00
14,000.00
21,000.00
14,000.00
21,000.00
11,200.00
21,000.00
17,500.00
17,500.00
14,000.00
21,000.00
14,000.00
14,000.00
14,000.00
17,500.00
13,300.00
Fuente
http://www.aguascalientes.gob.mx/SEFI/catastro/leyes/LEY%20DE%20HACIENDA%20DEL%20ESTADO%2
http://www.bajacalifornia.gob.mx/bcfiscal/2012/transparencia_fiscal/marco_programatico/le
www.estrategiafiscal.net/wp-content/.../BAJA-CALIFORNIA-SUR.doc
http://www.finanzas.campeche.gob.mx
http://www.haciendachiapas.gob.mx
http://www.chihuahua.gob.mx
http://www.sfcoahuila.gob.mx
http://www.finanzas.col.gob.mx
http://www.finanzas.df.gob.mx
http://www.sfa-durango.gob.mx
http://www.edomexico.gob.mx
http://www.guanajuato.gob.mx
http://www.egbs1.com.mx
http://serviciosj2.e-hidalgo.gob.mx/portaltributario/htmlfrec2013/preguntasfrnominas.html
http://sefin.jalisco.gob.mx/
http://tesoreria.michoacan.gob.mx
https://www.ingresos.morelos.gob.mx/
http://www.hacienda-nayarit.gob.mx
http://www.nl.gob.mx
http://www.finanzasoaxaca.gob.mx
http://www.puebla.gob.mx
http://www.recaudanet.gob.mx
http://www.quintanaroo.gob.mx
http://www.slpfinanzas.gob.mx
http://laip.sinaloa.gob.mx/Portal
http://www.siiafhacienda.gob.mx
http://saf.tabasco.gob.mx
http://finanzas.tamaulipas.gob.mx
http://www.finanzastlax.gob.mx
http://portal.veracruz.gob.mx
http://www.yucatan.gob.mx
http://transparencia.zacatecas.gob.mx
IENDA%20DEL%20ESTADO%20DE%20AGUASCALIENTES.pdf
/marco_programatico/ley_ingresos/Ley%20de%20Ingresos%202014.pdf
reguntasfrnominas.html
4,210.42
1,789.58
10.88%
194.71
247.24
- Subsidio
determinado
$
$
441.95
294.63
ISR a pagar
147.32
Cuota fija
ISR
6,000.00
1
2
3
4
5
6
7
8
9
10
11
Lmite
Inferior
2
$
0.01
$
496.08
$ 4,210.42
$ 7,399.43
$ 8,601.51
$ 10,298.36
$ 20,770.30
$ 32,736.84
$ 62,500.01
$ 83,333.34
$ 250,000.01
3
$
496.07
$
4,210.41
$
7,399.42
$
8,601.50
$
10,298.35
$
20,770.29
$
32,736.83
$
62,500.00
$
83,333.33
$ 250,000.00
En Adelante
$0,00
9.52
247.24
594.21
786.54
1,090.61
3,327.42
6,141.95
15,070.90
21,737.57
78,404.23
0.01
1,768.97
2,653.39
3,472.85
3,537.88
4,446.16
4,717.19
5,335.43
6,224.68
$
$
$
$
$
$
$
$
$
1,768.96
2,653.38
3,472.84
3,537.87
4,446.15
4,717.18
5,335.42
6,224.67
7,113.90
Subsidio
$
$
$
$
$
$
$
$
$
407.02
406.83
406.62
392.77
382.46
354.23
324.87
294.63
253.54
% sobre
excente de
lmite
inferior
4
1.92%
6.40%
10.88%
16.00%
17.92%
21.36%
23.52%
30.00%
32.00%
34.00%
35.00%
$
$
7,113.91
7,382.34
$
7,382.33
En adelante
$
$
217.61
-
enta 2014
Clculo ISR quincenal
Ingreso
Lmite
inferior
Excedente
% sobre
lmite
6,000.00
5,081.41
1,789.58
Impuesto marginal
$
21,36%
194.71
Cuota fija
ISR
#VALUE!
determinado
Subsidio
ISR a pagar
147.32
Lmite Superior
$0.01
$244.81
$2,077.51
$3,651.01
$4,244.11
$5,081.41
$10,248.46
$16,153.06
$30,838.81
$41,118.46
$123,355.21
$244.80
$2,077.50
$3,651.00
$4,244.10
$5,081.40
$10,248.45
$16,153.05
$30,838.80
$41,118.45
$123,355.20
En Adelante
Cuota Fija
$0,00
$4.65
$121.95
$293.25
$388.05
$538.20
$1,641.75
$3,030.60
$7,436.25
$10,725.75
$38,686.35
0.01
872.86
1,309.21
1,713.61
1,745.71
2,193.76
2,327.56
2,632.66
3,071.41
$
$
$
$
$
$
$
$
$
872.85
1,309.20
1,713.60
1,745.70
2,193.75
2,327.55
2,632.65
3,071.40
3,510.15
Subsidio
$
$
$
$
$
$
$
$
$
200.85
200.70
200.70
193.80
188.70
174.75
160.35
145.35
125.10
% sobre
excente de
lmite
inferior
1.92%
6,40%
10,88%
16,00%
17,92%
21,36%
23,52%
30,00%
32,00%
34,00%
35,00%
$14.391,45
$19.188,62
$57.565,77
$ 3,510.16
$ 3,642.61
3,642.60
En adelante
$
$
107.40
-
Lmite
Superior
% sobre
excente
Cuota Fija
de lmite
inferior
$0,01
$114,25
$969,51
$1.703,81
$1.980,59
$2.371,33
$4.782,62
$7.538,10
$14.391,45
$19.188,62
$57.565,77
$114,24
$969,50
$1.703,80
$1.980,58
$2.371,32
$4.782,61
$7.538,09
$14.391,44
$19.188,61
$57.565,76
En Adelante
$0,00
$2,17
$56,91
$136,85
$181,09
$251,16
$766,15
$1.414,28
$3.470,25
$5.005,35
$18.053,63
Subsidio
$
$
$
$
$
$
$
$
$
93.73
93.66
93.66
90.44
88.06
81.55
74.83
67.83
58.38
1,92%
6,40%
10,88%
16,00%
17,92%
21,36%
23,52%
30,00%
32,00%
34,00%
35,00%
######### #########
######### En adelante
$
$
50.12
-
te:
Ejemplo
Pago total mensualPago de impuesto
1,000,000.00
15,250.00
://serviciosj2.e-hidalgo.gob.mx/portaltributario/htmlfrec2013/preguntasfrnominas.html
tasfrnominas.html
Lmite
Superior
Cuota
Fija
% sobre
excente
de lmite
inferior
$0,01
$5.952,84
$0,00
$5.952,85 $50.524,92 $114,29
$50.524,93$88.793,04 $2.966,91
$88.793,05$103.218,00$7.130,48
$103.218,01
$123.580,20$9.438,47
$123.580,21
$249.243,48$13.087,37
$249.243,49
$392.841,96$39.929,05
$392.841,97
$750.000,00$73.703,41
$750.000,01
$1.000.000,00
$180.850,82
$1.000.000,01
$3.000.000,00
$260.850,81
$3.000.000,01
En adelante
$940,850,81
1.92%
6.40%
10.88%
16.00%
17.92%
21.36%
23.52%
30.00%
32.00%
34.00%
35.00%