Nómina, finiquito, aguinaldo, ISR y horas extras para México
Consulta las tarifas de ISR aplicables para retenciones diarias, semanales, decenales, quincenales, mensuales y anuales.
Consulta rápida
ISR 2026
Información organizada para usarla como apoyo en calculadoras de nómina, finiquito, liquidación y sueldo neto.
Tablas
6 periodos
Uso
Nómina MX
Nota importante
Estas tablas son de consulta. Antes de usarlas en un cálculo fiscal definitivo, valida que los valores sigan vigentes y que correspondan al periodo correcto de pago.
Tabla ISR 2026
Tabla ISR 2026 para cálculo diario.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Tabla ISR 2026
Tabla ISR 2026 para pago semanal.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Tabla ISR 2026
Tabla ISR 2026 para pago decenal.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Tabla ISR 2026
Tabla ISR 2026 para pago quincenal.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Tabla ISR 2026
Tabla ISR 2026 para pago mensual.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Tabla ISR 2026
Tabla ISR 2026 para cálculo anual.
| Límite inferior | Límite superior | Cuota fija | % sobre excedente |
|---|---|---|---|
| $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% |
Puedes regresar a la calculadora de nómina para aplicar estas tarifas al sueldo del trabajador.