| TARIFA DEL IMPUESTO SOBRE LA RENTA | |||
| LÍMITE INFERIOR | LÍMITE SUPERIOR | CUOTA FIJA | % |
| 0.01 | 7,735.00 | 0 | 1.92% |
| 7,735.01 | 65,651.07 | 148.51 | 6.40% |
| 65,651.08 | 115,375.90 | 3,855.14 | 10.88% |
| 115,375.91 | 134,119.41 | 9,265.20 | 16.00% |
| 134,119.42 | 160,577.65 | 12,264.16 | 17.92% |
| 160,577.66 | 323,862.00 | 17,005.47 | 21.36% |
| 323,862.01 | 510,451.00 | 51,883.01 | 23.52% |
| 510,451.01 | 974,535.03 | 95,768.74 | 30.00% |
| 974,535.04 | 1,299,380.04 | 234,993.95 | 32.00% |
| 1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00% |
| 3,898,140.13 | En adelante | 1,222,522.76 | 35.00% |
