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73 <!-- Contenido principal --> <main id="main-content" data-astro-cid-37fxchfa>  <nav class="breadcrumb" aria-label="Migas de pan" data-astro-cid-fq43h22j> <div class="breadcrumb__inner" data-astro-cid-fq43h22j> <a href="/" class="breadcrumb__link" data-astro-cid-fq43h22j> <svg width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" aria-hidden="true" data-astro-cid-fq43h22j> <path d="M3 9l9-7 9 7v11a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2z" data-astro-cid-fq43h22j></path> <polyline points="9 22 9 12 15 12 15 22" data-astro-cid-fq43h22j></polyline> </svg> Inicio </a><span class="breadcrumb__separator" aria-hidden="true" data-astro-cid-fq43h22j>›</span><span class="breadcrumb__current" aria-current="page" data-astro-cid-fq43h22j> Tablas ISR </span> </div> </nav> <div class="full-layout" data-astro-cid-d6p3sf2v data-astro-transition-scope="astro-f5pj7bvv-1"> <!-- Ad: Header (debajo de cabecera) --> <div class="ad-slot ad-slot--header ad-header" data-ad-slot="header" data-ad-format="horizontal" data-astro-cid-iiyqlsuf><!-- AdSlot: {config.label} -->
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73</div>  <div class="tablas-layout" data-astro-cid-yqghkynx> <!-- Columna principal --> <main class="tablas-principal" data-astro-cid-yqghkynx> <!-- Zona A: Header (ancho completo) --> <div class="tablas-zona-header" data-astro-cid-yqghkynx> <header class="tablas-header" data-astro-cid-yqghkynx> <div class="tablas-header__icon" data-astro-cid-yqghkynx> <svg width="32" height="32" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" data-astro-cid-yqghkynx> <path d="M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z" data-astro-cid-yqghkynx></path> <polyline points="14 2 14 8 20 8" data-astro-cid-yqghkynx></polyline> <line x1="16" y1="13" x2="8" y2="13" data-astro-cid-yqghkynx></line> <line x1="16" y1="17" x2="8" y2="17" data-astro-cid-yqghkynx></line> <line x1="10" y1="9" x2="8" y2="9" data-astro-cid-yqghkynx></line> </svg> </div> <h1 class="tablas-header__title" data-astro-cid-yqghkynx>Tablas ISR — Impuesto Sobre la Renta</h1> </header> <div class="tablas-intro" data-astro-cid-yqghkynx> <p data-astro-cid-yqghkynx>
74Las tablas del Impuesto Sobre la Renta (ISR) son publicadas anualmente por el Servicio de Administración Tributaria (SAT) y son indispensables para calcular correctamente el impuesto a pagar tanto para personas físicas como para personas morales.
75</p> <p data-astro-cid-yqghkynx>
76En El Contribuyente encontrarás las tablas ISR actualizadas de cada año, incluyendo las tarifas mensuales, anuales y la tabla de subsidio al empleo, tal como las publica el SAT en el Diario Oficial de la Federación.
77</p> </div> <hr class="tablas-separador" data-astro-cid-yqghkynx> </div> <!-- Zona B: Contenido con banner --> <div class="tablas-contenido" data-astro-cid-yqghkynx> <!-- Banner 160x600 --> <aside class="tablas-banner" data-astro-cid-yqghkynx> <div class="ad-sidebar-160" data-astro-cid-repgad2w> 
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79 </div>  </aside> <!-- Contenido principal --> <div class="tablas-datos" data-astro-cid-yqghkynx> <!-- Grid de tarjetas por año --> <div class="tablas-grid" data-astro-cid-yqghkynx> <a href="/tablas-isr/2026/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2026</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2026</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2025/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2025</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2025</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2024/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2024</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2024</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2023/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2023</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2023</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2022/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2022</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2022</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2021/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2021</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2021</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2020/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2020</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2020</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a><a href="/tablas-isr/2019/" class="year-card" data-astro-cid-yqghkynx> <span class="year-card__year" data-astro-cid-yqghkynx>2019</span> <span class="year-card__title" data-astro-cid-yqghkynx>Tablas ISR 2019</span> <span class="year-card__subtitle" data-astro-cid-yqghkynx>Tarifas para personas físicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas →</span> </a> </div> <!-- Secciones informativas --> <div class="tablas-info" data-astro-cid-yqghkynx> <h2 class="tablas-info__title" data-astro-cid-yqghkynx>¿Qué son las tablas ISR?</h2> <div class="article-body" data-astro-cid-yqghkynx> <p data-astro-cid-yqghkynx>
80Las tablas del ISR contienen las tarifas progresivas que el SAT utiliza para calcular el Impuesto Sobre la Renta en México. Estas tablas establecen los límites de cada rango de ingresos, el impuesto fijo correspondiente y el porcentaje a aplicar sobre el excedente del límite inferior.
81</p> </div> <h2 class="tablas-info__title" data-astro-cid-yqghkynx>¿Para qué sirven las tablas ISR?</h2> <div class="article-body" data-astro-cid-yqghkynx> <p data-astro-cid-yqghkynx>Las tablas ISR son utilizadas por:</p> <ul data-astro-cid-yqghkynx> <li data-astro-cid-yqghkynx>Personas físicas para calcular su ISR mensual y anual</li> <li data-astro-cid-yqghkynx>Patrones para retener correctamente el ISR en nómina</li> <li data-astro-cid-yqghkynx>Contadores para elaborar declaraciones anuales</li> <li data-astro-cid-yqghkynx>Empresas para calcular pagos provisionales</li> </ul> </div> <h2 class="tablas-info__title" data-astro-cid-yqghkynx>¿Con qué frecuencia se actualizan?</h2> <div class="article-body" data-astro-cid-yqghkynx> <p data-astro-cid-yqghkynx>
82Las tablas ISR se actualizan anualmente mediante decreto publicado en el Diario Oficial de la Federación. En ocasiones el SAT también publica actualizaciones en la Resolución Miscelánea Fiscal.
83</p> </div> </div> </div> </div> </main> <!-- Sidebar derecho --> <aside class="tablas-sidebar" data-astro-cid-yqghkynx> <aside class="sidebar" data-astro-cid-k4cmclh2> <div class="ad-sidebar-300" data-astro-cid-lgqqhova> 
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85 </div>  <!-- Box de noticias relacionadas --> <div class="related-box" data-astro-cid-k4cmclh2> <div class="related-box__header" data-astro-cid-k4cmclh2> <span class="related-box__accent" data-astro-cid-k4cmclh2></span> <h3 class="related-box__title" data-astro-cid-k4cmclh2>Lo más leído</h3> </div> <div class="related-box__list" data-astro-cid-k4cmclh2> <a href="/tablas-isr/" class="related-item" data-astro-cid-k4cmclh2> <span class="related-item__number" data-astro-cid-k4cmclh2>1</span> <div class="related-item__content" data-astro-cid-k4cmclh2> <h4 class="related-item__title" data-astro-cid-k4cmclh2>Nuevas Tarifas ISR 2026</h4> </div> </a><a href="/calculadoras/" class="related-item" data-astro-cid-k4cmclh2> <span class="related-item__number" data-astro-cid-k4cmclh2>2</span> <div class="related-item__content" data-astro-cid-k4cmclh2> <h4 class="related-item__title" data-astro-cid-k4cmclh2>Calculadoras Fiscales</h4> </div> </a><a href="/indicadores/" class="related-item" data-astro-cid-k4cmclh2> <span class="related-item__number" data-astro-cid-k4cmclh2>3</span> <div class="related-item__content" data-astro-cid-k4cmclh2> <h4 class="related-item__title" data-astro-cid-k4cmclh2>Indicadores Fiscales</h4> </div> </a> </div> </div> <div class="mini-newsletter" data-astro-cid-k4cmclh2> <span class="mini-newsletter__accent" data-astro-cid-k4cmclh2></span> <div class="mini-newsletter__pattern" data-astro-cid-k4cmclh2></div> <div class="mini-newsletter__content" data-astro-cid-k4cmclh2> <span class="mini-newsletter__label" data-astro-cid-k4cmclh2>Newsletter</span> <h3 class="mini-newsletter__title" data-astro-cid-k4cmclh2>El Fiscoanalista</h3> <p class="mini-newsletter__text" data-astro-cid-k4cmclh2>
86Recibe cada semana las noticias fiscales más importantes directamente en tu correo.
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87<astro-island uid="iuQzL" component-url="/_astro/NewsletterForm.D_13VDq3.js" component-export="default" renderer-url="/_astro/client.DrCnz8-D.js" props="{&quot;variant&quot;:[0,&quot;mini&quot;],&quot;data-astro-cid-k4cmclh2&quot;:[0,true]}" ssr client="visible" opts="{&quot;name&quot;:&quot;NewsletterForm&quot;,&quot;value&quot;:true}" await-children><div class="newsletter-form"><form><div class="newsletter-input-group"><input type="email" value placeholder="[email protected]" class="newsletter-input" required/><button type="submit" class="newsletter-btn">Suscribirme gratis</button></div><div></div></form><style>
88        .newsletter-form {
89          width: 100%;
90        }
91
92        .newsletter-input-group {
93          display: flex;
94          flex-direction: column;
95          gap: var(--spacing-sm);
96        }
97
98        .newsletter-input {
99          flex: 1;
100          padding: var(--spacing-md);
101          font-size: var(--text-base);
102          font-family: inherit;
103          border: 1px solid var(--color-border);
104          border-radius: var(--radius-md);
105          background: var(--color-bg);
106          color: var(--color-text);
107        }
108
109        .newsletter-input:focus {
110          outline: none;
111          border-color: var(--color-primary);
112          box-shadow: 0 0 0 3px var(--color-primary-light);
113        }
114
115        .newsletter-input:disabled {
116          opacity: 0.7;
117          cursor: not-allowed;
118        }
119
120        .newsletter-btn {
121          width: 100%;
122          padding: var(--spacing-md) var(--spacing-xl);
123          font-size: var(--text-base);
124          font-weight: var(--font-weight-semibold);
125          font-family: inherit;
126          color: white;
127          background: var(--color-primary);
128          border: none;
129          border-radius: var(--radius-md);
130          cursor: pointer;
131          white-space: nowrap;
132          transition: background var(--transition-fast);
133        }
134
135        .newsletter-btn:hover:not(:disabled) {
136          background: var(--color-primary-dark);
137        }
138
139        .newsletter-btn:disabled {
140          opacity: 0.7;
141          cursor: not-allowed;
142        }
143
144        .newsletter-mensaje {
145          margin-top: var(--spacing-md);
146          padding: var(--spacing-lg);
147          border-radius: var(--radius-md);
148          text-align: center;
149        }
150
151        .newsletter-mensaje--success {
152          background: var(--color-primary);
153          color: #ffffff !important;
154        }
155
156        .newsletter-mensaje--success strong,
157        .newsletter-mensaje--success p {
158          color: #ffffff !important;
159          font-size: var(--text-base);
160        }
161
162        .newsletter-mensaje--success strong {
163          font-weight: 600;
164        }
165
166        .newsletter-mensaje--duplicate {
167          background: #fef3c7;
168          color: #92400e !important;
169        }
170
171        .newsletter-mensaje--duplicate p {
172          color: #92400e !important;
173        }
174
175        .newsletter-mensaje--error {
176          background: #fef2f2;
177          color: #dc2626 !important;
178        }
179
180        .newsletter-mensaje--error p {
181          color: #dc2626 !important;
182        }
183
184        .newsletter-icono {
185          color: #10b981;
186          margin-bottom: var(--spacing-md);
187        }
188
189        .newsletter-texto {
190          margin: 0;
191          line-height: 1.6;
192        }
193
194        .newsletter-mensaje p {
195          margin: 0;
196          line-height: 1.6;
197        }
198      </style></div><!--astro:end--></astro-island> </div> </div> </aside>  </aside> </div>  <!-- Ad: Footer (al final del contenido) --> <div class="ad-slot ad-slot--footer ad-footer" data-ad-slot="footer" data-ad-format="horizontal" data-astro-cid-iiyqlsuf><!-- AdSlot: {config.label} --><div class="ad-slot__placeholder" data-astro-cid-iiyqlsuf><span class="ad-slot__label" data-astro-cid-iiyqlsuf>Publicidad</span></div></div> </div>  </main> <!-- Footer con persist --> <footer class="footer" data-astro-cid-35ed7um5 data-astro-transition-persist="astro-6ethv3em-3"> <div class="footer__main" data-astro-cid-35ed7um5> <div class="footer__grid" data-astro-cid-35ed7um5> <!-- Brand column --> <div class="footer__brand" data-astro-cid-35ed7um5> <img src="/assets/logo-contribuyente.svg" alt="El Contribuyente" class="footer__logo" width="160" height="32" data-astro-cid-35ed7um5> <p class="footer__desc" data-astro-cid-35ed7um5>
199El portal líder en noticias fiscales, contables y financieras de México.
200          Información actualizada para contadores, empresarios y contribuyentes.
201</p> <div class="footer__social" data-astro-cid-35ed7um5> <a href="https://www.youtube.com/@elcontribuyentemx" target="_blank" rel="noopener noreferrer" class="footer__social-link footer__social-link--youtube" aria-label="YouTube" data-astro-cid-35ed7um5> <svg width="18" height="18" viewBox="0 0 24 24" fill="currentColor" data-astro-cid-35ed7um5> <path d="M23.498 6.186a3.016 3.016 0 0 0-2.122-2.136C19.505 3.545 12 3.545 12 3.545s-7.505 0-9.377.505A3.017 3.017 0 0 0 .502 6.186C0 8.07 0 12 0 12s0 3.93.502 5.814a3.016 3.016 0 0 0 2.122 2.136c1.871.505 9.376.505 9.376.505s7.505 0 9.377-.505a3.015 3.015 0 0 0 2.122-2.136C24 15.93 24 12 24 12s0-3.93-.502-5.814zM9.545 15.568V8.432L15.818 12l-6.273 3.568z" data-astro-cid-35ed7um5></path> </svg> </a> <a href="https://x.com/contribuyente_" target="_blank" rel="noopener noreferrer" class="footer__social-link footer__social-link--x" aria-label="X (antes Twitter)" data-astro-cid-35ed7um5> <svg width="18" height="18" viewBox="0 0 24 24" fill="currentColor" data-astro-cid-35ed7um5> <path d="M18.244 2.25h3.308l-7.227 8.26 8.502 11.24H16.17l-5.214-6.817L4.99 21.75H1.68l7.73-8.835L1.254 2.25H8.08l4.713 6.231zm-1.161 17.52h1.833L7.084 4.126H5.117z" data-astro-cid-35ed7um5></path> </svg> </a> <a href="https://www.facebook.com/ElContribuyente/" target="_blank" rel="noopener noreferrer" class="footer__social-link footer__social-link--facebook" aria-label="Facebook" data-astro-cid-35ed7um5> <svg width="18" height="18" viewBox="0 0 24 24" fill="currentColor" data-astro-cid-35ed7um5> <path d="M24 12.073c0-6.627-5.373-12-12-12s-12 5.373-12 12c0 5.99 4.388 10.954 10.125 11.854v-8.385H7.078v-3.47h3.047V9.43c0-3.007 1.792-4.669 4.533-4.669 1.312 0 2.686.235 2.686.235v2.953H15.83c-1.491 0-1.956.925-1.956 1.874v2.25h3.328l-.532 3.47h-2.796v8.385C19.612 23.027 24 18.062 24 12.073z" data-astro-cid-35ed7um5></path> </svg> </a> </div> </div> <!-- Link columns --> <div class="footer__links" data-astro-cid-35ed7um5> <div class="footer__column" data-astro-cid-35ed7um5> <h4 class="footer__column-title" data-astro-cid-35ed7um5>Categorías</h4> <ul class="footer__column-list" data-astro-cid-35ed7um5> <li data-astro-cid-35ed7um5><a href="/sat/" class="footer__link" data-astro-cid-35ed7um5>SAT</a></li><li data-astro-cid-35ed7um5><a href="/impuestos/" class="footer__link" data-astro-cid-35ed7um5>Impuestos</a></li><li data-astro-cid-35ed7um5><a href="/imss/" class="footer__link" data-astro-cid-35ed7um5>IMSS</a></li><li data-astro-cid-35ed7um5><a href="/nominas/" class="footer__link" data-astro-cid-35ed7um5>Nóminas</a></li><li data-astro-cid-35ed7um5><a href="/contabilidad/" class="footer__link" data-astro-cid-35ed7um5>Contabilidad</a></li> </ul> </div> <div class="footer__column" data-astro-cid-35ed7um5> <h4 class="footer__column-title" data-astro-cid-35ed7um5>Herramientas</h4> <ul class="footer__column-list" data-astro-cid-35ed7um5> <li data-astro-cid-35ed7um5><a href="/calculadoras/" class="footer__link" data-astro-cid-35ed7um5>Calculadoras</a></li><li data-astro-cid-35ed7um5><a href="/indicadores/" class="footer__link" data-astro-cid-35ed7um5>Indicadores</a></li><li data-astro-cid-35ed7um5><a href="/indicadores/inpc/" class="footer__link" data-astro-cid-35ed7um5>INPC</a></li><li data-astro-cid-35ed7um5><a href="/indicadores/udi/" class="footer__link" data-astro-cid-35ed7um5>UDI</a></li><li data-astro-cid-35ed7um5><a href="/indicadores/uma/" class="footer__link" data-astro-cid-35ed7um5>UMA</a></li><li data-astro-cid-35ed7um5><a href="/calendario-fiscal/" class="footer__link" data-astro-cid-35ed7um5>Calendario Fiscal</a></li> </ul> </div> <div class="footer__column" data-astro-cid-35ed7um5> <h4 class="footer__column-title" data-astro-cid-35ed7um5>Empresa</h4> <ul class="footer__column-list" data-astro-cid-35ed7um5> <li data-astro-cid-35ed7um5><a href="/cursos/" class="footer__link" data-astro-cid-35ed7um5>Cursos</a></li><li data-astro-cid-35ed7um5><a href="/directorio/" class="footer__link" data-astro-cid-35ed7um5>Nosotros</a></li><li data-astro-cid-35ed7um5><a href="/contacto/" class="footer__link" data-astro-cid-35ed7um5>Contacto</a></li> </ul> </div>
201 <div class="footer__column" data-astro-cid-35ed7um5> <h4 class="footer__column-title" data-astro-cid-35ed7um5>Legal</h4> <ul class="footer__column-list" data-astro-cid-35ed7um5> <li data-astro-cid-35ed7um5><a href="/avisoprivacidad/" class="footer__link" data-astro-cid-35ed7um5>Aviso de Privacidad</a></li><li data-astro-cid-35ed7um5><a href="/aviso-legal/" class="footer__link" data-astro-cid-35ed7um5>Aviso Legal</a></li> </ul> </div> </div> </div> </div> <div class="footer__bottom" data-astro-cid-35ed7um5> <div class="footer__bottom-inner" data-astro-cid-35ed7um5> <p class="footer__copyright" data-astro-cid-35ed7um5>
202© 2026 El Contribuyente. Todos los derechos reservados.
203</p> <p class="footer__location" data-astro-cid-35ed7um5>
204Ciudad de México, México
205</p> </div> </div> </footer>  <!-- Skip to content (accesibilidad) -->  <a href="#main-content" class="skip-link" data-astro-cid-37fxchfa>Saltar al contenido</a> <!-- Preservar estado de Clickio entre View Transitions --> 
205<script type="module" src="/_astro/BaseLayout.astro_astro_type_script_index_0_lang.BGUCQLwV.js"></script>
205 <!-- Atribución first-touch (UTMs / fbclid) para tracking de campañas --> 
205<script type="module">document.addEventListener("astro:before-swap",_=>{window.__lxGc__&&(_.newDocument.__lxGc__=window.__lxGc__)});</script>
205 
205<script type="module" src="https://static.cloudflareinsights.com/beacon.min.js/v31edd6df95cf4e85bb4c19e7a9bdbcba1788362987495" integrity="sha512-iIg7k2xntmwu6/uSb5tpc/hySgZc4eoL31yB29W6tJFo2akwjPWcEqnCEdJvGexCL0KEQwVYv5BlowfhVz26hg==" data-cf-beacon='{"version":"2024.11.0","token":"b83ccac76f724d3d92cd8f6aa4a5e999","r":1,"spa":2}' crossorigin="anonymous"></script>
205
206</body> </html>  

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