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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>âº</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 â 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 fÃsicas 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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 fÃsicas y morales</span> <span class="year-card__cta" data-astro-cid-yqghkynx>Ver tablas â</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 lÃmites de cada rango de ingresos, el impuesto fijo correspondiente y el porcentaje a aplicar sobre el excedente del lÃmite 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 fÃsicas 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 leÃdo</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. 87</p> <style>astro-island,astro-slot,astro-static-slot{display:contents}</style>
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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="{"variant":[0,"mini"],"data-astro-cid-k4cmclh2":[0,true]}" ssr client="visible" opts="{"name":"NewsletterForm","value":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>
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