Rates and Tables

In 2009, charges or fees not paid

Submit your monthly tax payments on time. If you meet a timely manner with this
requirement has the following advantages: Ã Avoid paying surcharges and updates.
à Avoid requirements that are sent to involve unnecessary inconvenience. à Avoid f
ines involving expenditure for yourself or your company. Ã At the end of the year
has the information needed to present its Annual Statement on time in an agile,
fast and smoothly. Ã And most importantly, have peace of mind to devote more tim
e to other activities. If you need assistance using our free and confidential se
rvice that identifies the end of this document.
Rates and tables for calculating provisional tax payments on income 2009 Individ
uals
(Published in the Official Journal of the Federation on February 10, 2009)
Document current as of February 2009.
Index
Introduction Rate for the calculation of interim payments on disposal of propert
y Rates for calculating withholding rate to calculate the monthly interim paymen
ts Table to calculate the subsidy rate applicable to the above rates including t
he subsidy for employment applicable to the monthly interim payments Rates to ca
lculate the monthly interim payments under the scheme of business and profession
al activities and the Intermediate rate regime for the January interim payment r
ate for the February interim payment rate for the March interim payment rate for
the provisional payment rate for April May Interim Payment Rate for the June in
terim payment rate for the July interim payment rate for August interim payment
rate for the September interim payment rate for the October interim payment rate
for the interim payment November 11 November 11, 1912 12 13 13 14 14 15 15 16 1
0 9 8 8 8 7
Rate for the December interim payment rate for calculating the monthly interim p
ayments of real estate lease rates to calculate payments optional six-monthly pr
ogress of individuals with farming, forestry, farming or fishing, the system for
business and professional and Intermediate Optional rate system to calculate th
e provisional payment of the first semester Optional rate to calculate the provi
sional payment of the second half for more information
16
17
18
18
19 20
Rates and tables Introduction
The Tax Administration Service offers Rates and tables for calculating provision
al tax payments on income. Individuals, 2009, in order to have on hand the infor
mation necessary to calculate their provisional tax payments on income for 2009
and timely manner to fulfill this obligation. This includes, inter alia, to calc
ulate monthly rates:
u u u u
Withholding income tax on wage income. Interim payments of income from disposal
of property. Interim payments of income from business. Interim payments of incom
e from rental real estate.
Rates and tables to calculate deductions for salaries and wages for periods of l
ess than one month are available to those interested in the Internet Portal of t
he SAT.
7
Rates and tables
Rate for calculating interim payments on disposal of property
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 5,952.85 50,524.93 88,793.05 103,218.01 123,580.21 249,243.49 392,841.9
7
($) 5,952.84 50,524.92 88,793.04 103,218.00 123,580.20 249,243.48 392,841.96 The
reafter
($) 0.00 114.24 2,966.76 7,130.88 9,438.60 13,087.44 38,139.60 69,662.40
Rates for calculating deductions
Rate used to calculate the monthly interim payments
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 496.08 4,210.42 7,399.43 8,601.51 10,298.36 20,770.30 32,736.84
($) 496.07 4,210.41 7,399.42 8,601.50 10,298.35 20,770.29 32,736.83 Thereafter
($) 0.00 9.52 247.23 594.24 786.55 1,090.62 3,178.30 5,805.20
8
Rates and tables
Table to calculate the subsidy for employment applicable to the previous rate
Amount of income that are the basis for calculating the tax to income ($) 0.01 1
,768.97 2,653.39 3,472.85 3,537.88 4,446.16 4,717.19 5,335.43 6,224.68 7,113.91
7,382.34 Up income ($) 1,768.96 2,653.38 3,472.84 3,537.87 4,446.15 4,717.18 5,3
35.42 6,224.67 7,113.90 7,382.33 Amount of subsidy henceforth to monthly employm
ent ($) 407.02 406.83 406.62 392.77 382.46 354.23 324.87 294.63 253.54 217.61 0.
00
9
Rates and tables
Rate that includes the subsidy for employment applicable to the monthly interim
payments.
A lower limit Upper limit Lower limit 2 fixed per cent applied to the excess of
the lower limit 1 ($) 0.01 496.08 496.08 496.08 496.08 496.08 4,210.42 4,210.42
4,210.42 4,210.42 4,210.42 4,210.42 4,210.42 7,399.43 8,601.51 10,298.36 20,770.
30 32,736.84 ($) 0.01 496.08 1,768.97 2,653.39 3,472.85 3,537.88 4,210.42 4,446.
16 4,717.19 5,335.43 6,224.68 7,113.91 7,382.34 7,399.43 8,601.51 10,298.36 20,7
70.30 32,736.84 ($) 496.07 1,768.96 2,653.38 3,472.84 3,537.87 4,210.41 4,446.15
4,717.18 5,335.42 6,224.67 7,113.90 7,382.33 7,399.42 8,601.50 10,298.35 20,770
.29 32,736.83 Thereafter ($) 0.00 9.52 9.52 9.52 9.52 9.52 247.23 247.23 247.23
247.23 247.23 247.23 247.23 594.24 786.55 1,090.62 3,178.30 5,805.20 (%) 1.92 6.
40 6.40 6.40 6.40 6.40 10.88 10.88 10.88 10.88 10.88 10.88 10.88 16.00 17.92 19.
94 21.95 28.00 ($) 407.02 407.02 406.83 406.62 392.77 382.46 382.46 354.23 324.8
7 294.63 253.54 217.61 0.00 0.00 0.00 0.00 0.00 0.00 Allowance Monthly employmen
t
10
Rates and tables
Price for calculating the monthly interim payments under the scheme of business
and professional activities and in the intermediate regime
Provisional payment rate for January
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 496.08 4,210.42 7,399.43 8,601.51 10,298.36 20,770.30 32,736.84
($) 496.07 4,210.41 7,399.42 8,601.50 10,298.35 20,770.29 32,736.83 Thereafter
($) 0.00 9.52 247.23 594.24 786.55 1,090.62 3,178.30 5,805.20
Provisional payment rate for February
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit ($) 0.01 992.15 8,420.83 14,798.85 17,203.01 20,596.71 41,540.59 65,473.67 (
$) 992.14 8,420.82 14,798.84 17,203.00 20,596.70 41,540.58 65,473.66 Thereafter
($) 0.00 19.04 494.46 1,188.48 1,573.10 2,181.24 6,356.60 11,610.40 (%) 1.92 6.4
0 16.00 17.92 19.94 10.88 21.95 28.00
11
Rates and tables
Provisional payment rate for March
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 1,488.22 12,631.24 22,198.27 25,804.51 30,895.06 62,310.88 98,210.50
($) 1,488.21 12,631.23 22,198.26 25,804.50 30,895.05 62,310.87 98,210.49 Thereaf
ter
($) 0.00 28.56 741.69 1,782.72 2,359.65 3,271.86 9,534.90 17,415.60
Provisional payment rate for April
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 1,984.29 16,841.65 29,597.69 34,406.01 41,193.41 83,081.17 130,947.33
($) 1,984.28 16,841.64 29,597.68 34,406.00 41,193.40 83,081.16 130,947.32 Therea
fter
($) 0.00 38.08 988.92 2,376.96 3,146.20 4,362.48 12,713.20 23,220.80
12
Rates and tables
Provisional payment rate for May
Lower limit Upper limit fixed fee per cent on the excess applied to the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 2,480.36 21,052.06 36,997.11 43,007.51 51,491.76 103,851.46 163,684.16
($) = 2,480.35 21,052.05 36,997.10 43,007.50 51,491.75 103,851.45 163,684.15 The
reafter
($) 0.00 47.60 1,236.15 2,971.20 3,932.75 5,453.10 15,891.50 29,026.00
Provisional payment rate for June
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 2,976.43 25,262.47 44,396.53 51,609.01 61,790.11 124,621.75 196,420.99
($) 2,976.42 25,262.46 44,396.52 51,609.00 61,790.10 124,621.74 196,420.98 There
after
($) 0.00 57.12 1,483.38 3,565.44 4,719.30 6,543.72 19,069.80 34,831.20
13
Rates and tables
Provisional payment rate for July
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 3,472.50 29,472.88 51,795.95 60,210.51 72,088.46 145,392.04 229,157.82
($) 3,472.49 29,472.87 51,795.94 60,210.50 72,088.45 145,392.03 229,157.81 There
after
($) 0.00 66.64 1,730.61 4,159.68 5,505.85 7,634.34 22,248.10 40,636.40
Provisional payment rate for August
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 3,968.57 33,683.29 59,195.37 68,812.01 82,386.81 166,162.33 261,894.65
($) 3,968.56 33,683.28 59,195.36 68,812.00 82,386.80 166,162.32 261,894.64 There
after
($) 0.00 76.16 1,977.84 4,753.92 6,292.40 8,724.96 25,426.40 46,441.60
14
Rates and tables
Provisional payment rate for September
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 4,464.64 37,893.70 66,594.79 77,413.51 92,685.16 186,932.62 294,631.48
($) 4,464.63 37,893.69 66,594.78 77,413.50 92,685.15 186,932.61 294,631.47 There
after
($) 0.00 85.68 2,225.07 5,348.16 7,078.95 9,815.58 28,604.70 52,246.80
Provisional payment rate for October
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 4,960.71 42,104.11 73,994.21 86,015.01 102,983.51 207,702.91 327,368.31
($) 4,960.70 42,104.10 73,994.20 86,015.00 102,983.50 207,702.90 327,368.30 Ther
eafter
($) 0.00 95.20 2,472.30 5,942.40 7,865.50 10,906.20 31,783.00 58,052.00
15
Rates and tables
Provisional payment rate for November
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 5,456.78 46,314.52 81,393.63 94,616.51 113,281.86 228,473.20 360,105.14
($) 5,456.77 46,314.51 81,393.62 94,616.50 113,281.85 228,473.19 360,105.13 Ther
eafter
($) 0.00 104.72 2,719.53 6,536.64 8,652.05 11,996.82 34,961.30 63,857.20
Provisional payment rate for December
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 5,952.85 50,524.93 88,793.05 103,218.01 123,580.21 249,243.49 392,841.9
7
($) 5,952.84 50,524.92 88,793.04 103,218.00 123,580.20 249,243.48 392,841.96 The
reafter
($) 0.00 114.24 2,966.76 7,130.88 9,438.60 13,087.44 38,139.60 69,662.40
16
Rates and tables
Rate for calculating the monthly interim payments of real estate lease
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 496.08 4,210.42 7,399.43 8,601.51 10,298.36 20,770.30 32,736.84
($) 496.07 4,210.41 7,399.42 8,601.50 10,298.35 20,770.29 32,736.83 Thereafter
($) 0.00 9.52 247.23 594.24 786.55 1,090.62 3,178.30 5,805.20
17
Rates and tables
Optional rates to calculate the six-monthly progress payments of individuals wit
h agricultural, forestry, farming or fishing, the system for business activities
and the Intermediate regime
Optional rate to calculate the provisional payment of the first semester
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 2,976.43 25,262.47 44,396.53 51,609.01 61,790.11 124,621.75 196,420.99
($) 2,976.42 25,262.46 44,396.52 51,609.00 61,790.10 124,621.74 196,420.98 There
after
($) 0.00 57.12 1,483.38 3,565.44 4,719.30 6,543.72 19,069.80 34,831.20
18
Rates and tables
Optional rate to calculate the provisional payment of the second half
Lower limit Upper limit fixed fee per cent applied to the excess of the lower li
mit (%) 1.92 6.40 16.00 17.92 19.94 10.88 21.95 28.00
($) 0.01 5,952.85 50,524.93 88,793.05 103,218.01 123,580.21 249,243.49 392,841.9
7
($) 5,952.84 50,524.92 88,793.04 103,218.00 123,580.20 249,243.48 392,841.96 The
reafter
($) 0.00 114.24 2,966.76 7,130.88 9,438.60 13,087.44 38,139.60 69,662.40
19
Rates and tables
For more information
See: Contact www.sat.gob.mx from our Internet Portal INFOSAT Call:
01 800 46 36 728
21
Brochure Rates and tables for calculating interim payments of ISR. Individuals,
2009. This edition, prepared in the Service Tax Administration General Administr
ation Taxpayer Services and Planning, through the Central Government Channel Ope
ration Services, and Institutional Communication consists of 132.300 copies and
was printed in June 2009.
Tax Administration Service, AGSC, AGP, ACOCS, ACCI. Reproduction in whole or par
t of this book for profit.
This document does not establish obligations or create rights other than those c
ontained in the current fiscal provisions.