Tablas ISR 2026, tarifas oficiales para el calculo de impuestos
Las Tablas ISR 2026 contienen las tarifas oficiales publicadas por el SAT para determinar cuánto ISR debes pagar durante el 2026
¿Qué son las Tablas ISR y para qué sirven? Las Tablas ISR son rangos de ingresos que el SAT utiliza para calcular el impuesto. Cada tabla contiene:
Límite inferior: ingreso mínimo del rango
Límite superior: ingreso máximo del rango
Cuota fija: impuesto base
Porcentaje sobre el excedente: tasa aplicada al ingreso que rebasa el límite inferior
Regla básica: entre mayor sea el ingreso, mayor será el porcentaje aplicado.
Tarifa anual ISR 2026 (Cálculo del impuesto del ejercicio)
Límite inferior
Límite superior
Cuota fija
% sobre excedente
0.01
10,135.11
0
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
I. Retenciones periódicas de ISR
Retención diaria
Límite inferior
Límite superior
Cuota fija
%
0.01
27.78
0.00
1.92
27.79
235.81
0.53
6.40
235.82
414.41
13.85
10.88
414.42
481.73
33.28
16.00
481.74
576.76
44.05
17.92
576.77
1,163.25
61.08
21.36
1,163.26
1,833.44
186.35
23.52
1,833.45
3,500.35
343.98
30.00
3,500.36
4,667.13
844.05
32.00
4,667.14
14,001.38
1,217.42
34.00
14,001.39
En adelante
4,391.07
35.00
Retención semanal
Límite inferior
Límite superior
Cuota fija
%
0.01
194.46
0.00
1.92
194.47
1,650.67
3.71
6.40
1,650.68
2,900.87
96.95
10.88
2,900.88
3,372.11
232.96
16.00
3,372.12
4,037.32
308.35
17.92
4,037.33
8,142.75
427.56
21.36
8,142.76
12,834.08
1,304.45
23.52
12,834.09
24,502.45
2,407.86
30.00
24,502.46
32,669.91
5,908.35
32.00
32,669.92
98,009.66
8,521.94
34.00
98,009.67
En adelante
30,737.49
35.00
Retención decenal
Límite inferior
Límite superior
Cuota fija
%
0.01
277.80
0.00
1.92
277.81
2,358.10
5.30
6.40
2,358.11
4,144.10
138.50
10.88
4,144.11
4,817.30
332.80
16.00
4,817.31
5,767.60
440.50
17.92
5,767.61
11,632.50
610.80
21.36
11,632.51
18,334.40
1,863.50
23.52
18,334.41
35,003.50
3,439.80
30.00
35,003.51
46,671.30
8,440.50
32.00
46,671.31
140,013.80
12,174.20
34.00
140,013.81
En adelante
43,910.70
35.00
Retención quincenal
Límite inferior
Límite superior
Cuota fija
%
0.01
416.70
0.00
1.92
416.71
3,537.15
7.95
6.40
3,537.16
6,216.15
207.75
10.88
6,216.16
7,225.95
499.20
16.00
7,225.96
8,651.40
660.75
17.92
8,651.41
17,448.75
916.20
21.36
17,448.76
27,501.60
2,795.25
23.52
27,501.61
52,505.25
5,159.70
30.00
52,505.26
70,006.95
12,660.75
32.00
70,006.96
210,020.70
18,261.30
34.00
210,020.71
En adelante
65,866.05
35.00
Retención mensual
Límite inferior
Límite superior
Cuota fija
%
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
II. Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial
Enero
Límite inferior
Límite superior
Cuota fija
%
0.00
844.59
0.00
1.92
844.59
7,168.51
16.22
6.40
7,168.51
12,598.02
420.95
10.88
12,598.02
14,644.64
1,011.68
16.00
14,644.64
17,533.64
1,339.14
17.92
17,533.64
35,362.83
1,856.85
21.36
35,362.83
55,736.68
5,665.16
23.52
55,736.68
106,410.50
10,457.09
30.00
106,410.50
141,880.66
25,659.23
32.00
141,880.67
425,641.99
37,009.69
34.00
425,641.99
En adelante
133,488.54
35.00
Febrero
Límite inferior
Límite superior
Cuota fija
%
0.00
1,689.19
0.00
1.92
1,689.19
14,337.02
32.43
6.40
14,337.02
25,196.03
841.90
10.88
25,196.03
29,289.28
2,023.35
16.00
29,289.28
35,067.28
2,678.27
17.92
35,067.28
70,725.66
3,713.69
21.36
70,725.66
111,473.36
11,330.32
23.52
111,473.36
212,821.00
20,914.18
30.00
212,821.00
283,761.33
51,318.47
32.00
283,761.33
851,283.99
74,019.37
34.00
851,283.99
En adelante
266,977.08
35.00
Marzo
Límite inferior
Límite superior
Cuota fija
%
0.00
2,533.78
0.00
1.92
2,533.78
21,505.53
48.65
6.40
21,505.53
37,794.05
1,262.84
10.88
37,794.05
43,933.92
3,035.03
16.00
43,933.92
52,600.92
4,017.41
17.92
52,600.93
106,088.49
5,570.54
21.36
106,088.50
167,210.04
16,995.48
23.52
167,210.04
319,231.50
31,371.27
30.00
319,231.50
425,641.99
76,977.70
32.00
425,641.99
1,276,925.98
111,029.06
34.00
1,276,925.98
En adelante
400,465.62
35.00
Abril
Límite inferior
Límite superior
Cuota fija
%
0.00
3,378.37
0.00
1.92
3,378.37
28,674.04
64.86
6.40
28,674.04
50,392.06
1,683.79
10.88
50,392.07
58,578.55
4,046.71
16.00
58,578.56
70,134.56
5,356.55
17.92
70,134.57
141,451.32
7,427.38
21.36
141,451.33
222,946.71
22,660.64
23.52
222,946.72
425,641.99
41,828.36
30.00
425,642.00
567,522.66
102,636.94
32.00
567,522.66
1,702,567.97
148,038.74
34.00
1,702,567.98
En adelante
533,954.15
35.00
Mayo
Límite inferior
Límite superior
Cuota fija
%
0.00
4,222.96
0.00
1.92
4,222.97
35,842.55
81.08
6.40
35,842.55
62,990.08
2,104.74
10.88
62,990.08
73,223.19
5,058.39
16.00
73,223.20
87,668.20
6,695.68
17.92
87,668.21
176,814.15
9,284.23
21.36
176,814.16
278,683.39
28,325.80
23.52
278,683.40
532,052.49
52,285.45
30.00
532,052.50
709,403.32
128,296.17
32.00
709,403.33
2,128,209.97
185,048.43
34.00
2,128,209.97
En adelante
667,442.69
35.00
Junio
Límite inferior
Límite superior
Cuota fija
%
0.01
5,067.56
0.00
1.92
5,067.56
43,011.06
97.30
6.40
43,011.06
75,588.10
2,525.69
10.88
75,588.10
87,867.83
6,070.07
16.00
87,867.84
105,201.85
8,034.82
17.92
105,201.85
212,176.99
11,141.07
21.36
212,176.99
334,420.07
33,990.96
23.52
334,420.08
638,462.99
62,742.54
30.00
638,463.00
851,283.99
153,955.41
32.00
851,283.99
2,553,851.96
222,058.12
34.00
2,553,851.97
En adelante
800,931.23
35.00
Julio
Límite inferior
Límite superior
Cuota fija
%
0.01
5,912.15
0.00
1.92
5,912.15
50,179.56
113.51
6.40
50,179.57
88,186.11
2,946.63
10.88
88,186.12
102,512.47
7,081.74
16.00
102,512.47
122,735.49
9,373.96
17.92
122,735.49
247,539.82
12,997.91
21.36
247,539.82
390,156.75
39,656.12
23.52
390,156.75
744,873.49
73,199.62
30.00
744,873.49
993,164.65
179,614.64
32.00
993,164.65
2,979,493.95
259,067.80
34.00
2,979,493.96
En adelante
934,419.77
35.00
Agosto
Límite inferior
Límite superior
Cuota fija
%
0.01
6,756.74
0.00
1.92
6,756.75
57,348.07
129.73
6.40
57,348.08
100,784.13
3,367.58
10.88
100,784.13
117,157.11
8,093.42
16.00
117,157.11
140,269.13
10,713.09
17.92
140,269.13
282,902.65
14,854.76
21.36
282,902.65
445,893.43
45,321.28
23.52
445,893.43
851,283.99
83,656.71
30.00
851,283.99
1,135,045.31
205,273.87
32.00
1,135,045.32
3,405,135.95
296,077.49
34.00
3,405,135.95
En adelante
1,067,908.31
35.00
Septiembre
Límite inferior
Límite superior
Cuota fija
%
0.01
7,601.33
0.00
1.92
7,601.34
64,516.58
145.94
6.40
64,516.59
113,382.14
3,788.53
10.88
113,382.15
131,801.75
9,105.10
16.00
131,801.75
157,802.77
12,052.23
17.92
157,802.78
318,265.48
16,711.61
21.36
318,265.49
501,630.11
50,986.44
23.52
501,630.11
957,694.49
94,113.80
30.00
957,694.49
1,276,925.98
230,933.11
32.00
1,276,925.99
3,830,777.94
333,087.17
34.00
3,830,777.95
En adelante
1,201,396.85
35.00
Octubre
Límite inferior
Límite superior
Cuota fija
%
0.01
8,445.93
0.00
1.92
8,445.93
71,685.09
162.16
6.40
71,685.10
125,980.16
4,209.47
10.88
125,980.17
146,446.38
10,116.78
16.00
146,446.39
175,336.41
13,391.37
17.92
175,336.42
353,628.31
18,568.45
21.36
353,628.32
557,366.78
56,651.60
23.52
557,366.79
1,064,104.98
104,570.89
30.00
1,064,104.99
1,418,806.64
256,592.34
32.00
1,418,806.65
4,256,419.93
370,096.86
34.00
4,256,419.94
En adelante
1,334,885.38
35.00
Noviembre
Límite inferior
Límite superior
Cuota fija
%
0.01
9,290.52
0.00
1.92
9,290.53
78,853.60
178.37
6.40
78,853.61
138,578.17
4,630.42
10.88
138,578.18
161,091.02
11,128.45
16.00
161,091.03
192,870.05
14,730.50
17.92
192,870.06
388,991.14
20,425.30
21.36
388,991.15
613,103.46
62,316.76
23.52
613,103.47
1,170,515.48
115,027.98
30.00
1,170,515.49
1,560,687.31
282,251.58
32.00
1,560,687.32
4,682,061.93
407,106.54
34.00
4,682,061.94
En adelante
1,468,373.92
35.00
Diciembre
Límite inferior
Límite superior
Cuota fija
%
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
III. Tarifas bimestrales para los RIF
Enero-febrero
Límite inferior
Límite superior
Cuota fija
%
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
Marzo-abril
Límite inferior
Límite superior
Cuota fija
%
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
Mayo-junio
Límite inferior
Límite superior
Cuota fija
%
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
Julio-agosto
Límite inferior
Límite superior
Cuota fija
%
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
Septiembre-octubre
Límite inferior
Límite superior
Cuota fija
%
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
Noviembre-diciembre
Límite inferior
Límite superior
Cuota fija
%
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
En 2026, las tarifas de ISR y los subsidios han sido actualizados por el SAT para reflejar las condiciones económicas actuales y garantizar una mayor equidad fiscal.
Conocer estas tarifas te permite planear tus finanzas, calcular correctamente tus impuestos y aprovechar los subsidios disponibles, evitando sorpresas al final del año.
Utiliza estas tablas como guía confiable y, si prefieres, apóyate en calculadoras de ISR para simplificar los cálculos. Mantenerte informado es la mejor manera de optimizar tus impuestos y cumplir con tus obligaciones fiscales de manera eficiente.
Las Tablas ISR 2026 son la base para calcular correctamente tus impuestos. Elegir la tabla correcta depende de:
