Tarifas y Tablas de ISR 2026

Tabla Mensual Régimen Simplificado de las Personas Físicas (RESICO)

Ingresos Mensuales hasta:	Tasa aplicable
25,000.00	1.00%
50,000.00	1.10%
83,888.33	1.50%
208,333.33	2.00%
291,666.66	2.50%

I.- Retenciones periódicas de ISR

1.- Tarifas ISR 2026: retención diaria Sueldos y Salarios

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

2.- Tarifas ISR 2026: retenciones semanales Sueldos y Salarios

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

3.- Tarifas ISR 2026: retenciones decenales Sueldos y Salarios

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

4.- Tarifas ISR 2026: pagos quincenales Sueldos y Salarios

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

5.- Tarifas ISR 2026: pagos mensuales Sueldos, Salarios y Arrendamiento

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

1.- Tarifas ISR 2026: enero

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

2.- Tarifas ISR 2026: febrero

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

3.- Tarifas ISR 2026: marzo

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

4.- Tarifas ISR 2026: abril

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

5.- Tarifas ISR 2026: mayo

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

6.- Tarifas ISR 2026: junio

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

7.- Tarifas ISR 2026: julio

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

8.- Tarifas ISR 2026: Agosto

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

9.- Tarifas ISR 2026: Septiembre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

10.- Tarifas ISR 2026: Octubre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

11.- Tarifas ISR 2026: Noviembre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

12.- Tarifas ISR 2026: Diciembre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente dellímite inferior
$	$	$	%
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

1.- Enero-Febrero

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

2.- Marzo-abril

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

3.- Mayo-junio

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

4.- Julio-Agosto

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

5.- Septiembre-Octubre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

6.- Noviembre-Diciembre

Límite inferior	Límite superior	Cuota fija	Por ciento paraaplicarse sobre elexcedente del límiteinferior
$	$	$	%
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

Tarifa para el cálculo del impuesto correspondiente al ejercicio 2026

Límite inferior	Límite superior	Cuota fija	Por ciento para aplicarsesobre el excedente del límiteinferior
$	$	$	%
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

Fuente

ANEXO 8 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2026

DIARIO OFICIAL Domingo 28 de diciembre de 2025