El pasado 28 de diciembre de 2025 fue publicado en el Diario Oficial de la Federación, el Anexo 8 de la Resolución Miscelánea Fiscal para 2026 que contiene las tablas de tarifas del Impuesto Sobre la Renta(ISR) para las personas físicas del próximo año con sus diferentes periodicidades: Mensual, quincenal, decenal, semanal, etc.
Tabla ISR: Retención Diaria
|
Límete Inferior |
Límite Superior |
Cuota Fija |
% para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
27.78 |
0 |
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 |
|
1163.26 |
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 |
Tabla ISR 2026: Retención Semanal
|
Límete Inferior |
Límite Superior |
Cuota Fija |
% para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
194.46 |
0 |
1.92 |
|
194.47 |
1,650.67 |
3.71 |
6.40 |
|
1,650.68 |
2,900.87 |
96.95 |
10.88 |
|
2,900.88 |
3372.11 |
232.96 |
16.00 |
|
3372.12 |
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 |
Tabla ISR 2026: Retención Decenal
|
Límete Inferior |
Límite Superior |
Cuota Fija |
% para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
277.8 |
0 |
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 |
1863.50 |
23.52 |
|
18,334.41 |
35,003.50 |
3439.80 |
30.00 |
|
35,003.51 |
46,671.30 |
8440.50 |
32.00 |
|
46,671.31 |
140,013.80 |
12174.20 |
34.00 |
|
140,013.81 |
En adelante |
43910.70 |
35.00 |
Tabla ISR 2026: Pagos Quincenales
|
Límete Inferior |
Límite Superior |
Cuota Fija |
% para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
416.7 |
0 |
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 |
Tabla ISR 2026: Pagos Mensuales
|
Límete Inferior |
Límite Superior |
Cuota Fija |
% para aplicarse sobre el excedente del límite inferior |
|
$ |
$ |
$ |
$ |
|
0.01 |
844.59 |
0 |
1.92 |
|
844.6 |
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 |
