En este artículo podrás conocer las tarifas ISR aplicables en el año 2026. Sin embargo, si existieron cambios en el subsidio al empleo
Si quieres validar tus cálculos de nómina con estas tablas de forma automática, visita nuestra Calculadora de nómina 2026. De igual manera te invitamos a conocer nuestra calculadora finiquito y liquidación 2026 para pagar correctamente las indemnizaciones a tus trabajadores.
TABLAS ISR 2026: RETENCIONES DIARIAS
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite 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 |
TABLAS ISR 2026: RETENCIONES SEMANALES
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 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 |
TABLAS ISR 2026: RETENCIONES DECENALES
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 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 |
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TABLAS ISR 2026: PAGOS QUINCENALES
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 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 |
TABLAS ISR 2026: PAGOS MENSUALES
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 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 |
TABLAS ISR 2026: ANUAL
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 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 |
