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Tablas de la L.I.S.R. (válidas para periodo: mensual - julio de 2019) |
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| Impuesto - Artículo 113 |
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Subsidio - Artículo 114 |
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Crédito al salario - Artículo 115 |
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Límite
inferior |
Límite
superior |
Cuota
fija |
% Exce-
dente del
lím. inferior |
|
Límite
inferior |
Límite
superior |
Cuota
fija |
% s/
impuesto
marginal |
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Con ingreso
desde |
Hasta
(ingreso) |
Crédito
al salario |
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| $0.01 |
$578.52 |
$0.00 |
1.92% |
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$0.01 |
$1,768.96 |
$407.02 |
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| $578.53 |
$4,910.18 |
$11.11 |
6.40% |
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$1,768.97 |
$2,653.38 |
$406.83 |
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| $4,910.19 |
$8,629.20 |
$288.33 |
10.88% |
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$2,653.39 |
$3,472.84 |
$406.62 |
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| $8,629.21 |
$10,031.07 |
$692.96 |
16.00% |
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$3,472.85 |
$3,537.87 |
$392.77 |
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| $10,031.08 |
$12,009.94 |
$917.26 |
17.92% |
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$3,537.88 |
$4,446.15 |
$382.46 |
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| $12,009.95 |
$24,222.31 |
$1,271.87 |
21.36% |
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$4,446.16 |
$4,717.18 |
$354.23 |
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| $24,222.32 |
$38,177.69 |
$3,880.44 |
23.52% |
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$4,717.19 |
$5,335.42 |
$324.87 |
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| $38,177.70 |
$72,887.50 |
$7,162.74 |
30.00% |
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$5,335.43 |
$6,224.67 |
$294.63 |
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| $72,887.51 |
$97,183.33 |
$17,575.69 |
32.00% |
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$6,224.68 |
$7,113.90 |
$253.54 |
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| $97,183.34 |
$291,550.00 |
$25,350.35 |
34.00% |
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$7,113.91 |
$7,382.33 |
$217.61 |
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| $291,550.01 |
... y más |
$91,435.02 |
35.00% |
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$7,382.34 |
... y más |
$0.00 |
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