Tarifa para el cálculo del impuesto correspondiente al ejercicio 2018
(DOF del 29 de diciembre de 2018)
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
| $ | $ | $ | % |
| 0.01 | 6,942.20 | 0 | 1.92 |
| 6,942.21 | 58,922.16 | 133.28 | 6.40 |
| 58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
| 103,550.45 | 120,372.83 | 8,315.57 | 16.00 |
| 120,372.84 | 144,119.23 | 11,007.14 | 17.92 |
| 144,119.24 | 290,667.75 | 15,262.49 | 21.36 |
| 290,667.76 | 458,132.29 | 46,565.26 | 23.52 |
| 458,132.30 | 874,650.00 | 85,952.92 | 30.00 |
| 874,650.01 | 1,166,200.00 | 210,908.23 | 32.00 |
| 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34.00 |
| 3,498,600.01 | En adelante | 1,097,220.21 | 35.00 |