{"id":221744,"date":"2021-06-09T15:59:21","date_gmt":"2021-06-09T20:59:21","guid":{"rendered":"https:\/\/runahr.com\/?p=176050"},"modified":"2026-05-18T20:44:54","modified_gmt":"2026-05-19T02:44:54","slug":"tablas-de-calculo-para-isr","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/nomina\/tablas-de-calculo-para-isr\/","title":{"rendered":"Tablas de c\u00e1lculo para ISR [Actualizadas a 2026]"},"content":{"rendered":"

El 28 de diciembre de 2024 se dieron a conocer las tablas del ISR que aplican para el a\u00f1o 2026. Est\u00e1n publicadas en el <\/span>Diario Oficial de la Federaci\u00f3n<\/a>. Van a estar vigentes todo el a\u00f1o. La ley, en su art\u00edculo 152, establece que deben actualizarse si la inflaci\u00f3n acumulada rebasa el 10\u202f%. Aunque no siempre cambia el monto, igual se publican cada a\u00f1o como parte del proceso fiscal.<\/span><\/span><\/p>\r\n

Cuando s\u00ed se actualizan, como en este caso, hay un impacto directo en el bolsillo de los trabajadores. El ajuste por inflaci\u00f3n hace que el porcentaje de retenci\u00f3n baje, lo que se traduce en un menor descuento por ISR<\/a>. En otras palabras, durante 2026 muchas personas ver\u00e1n un ingreso neto ligeramente mayor.<\/span><\/p>\r\n

Este ajuste qued\u00f3 registrado en el Anexo 8 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2026. Ah\u00ed se incluyen las tarifas que deben aplicarse en el c\u00e1lculo del ISR<\/a>, ya considerando el impacto de la inflaci\u00f3n en cada uno de los niveles de ingreso.<\/span><\/p>\r\n

\"Descargar<\/a><\/p>\r\n

Tablas de Subsidio para el empleo 2026<\/h2>\r\n

\r\n\r\n<\/p>\r\n

Hist\u00f3ricamente, el subsidio oper\u00f3 mediante una tabla fija que permaneci\u00f3 sin actualizaci\u00f3n durante varios a\u00f1os. Sin embargo, el esquema del subsidio para el empleo fue modificado recientemente mediante decreto, sustituyendo el modelo tradicional basado en tabla fija por un mecanismo vinculado al salario m\u00ednimo vigente. A diferencia de las tarifas del ISR, este subsidio no se actualiza mediante el mismo procedimiento inflacionario previsto en la ley, sino conforme a disposiciones espec\u00edficas emitidas por la autoridad. Por ello, su impacto real en el poder adquisitivo depende del monto establecido en el decreto vigente y del nivel salarial del trabajador.<\/p>\r\n

Vale la pena tener presente que las tablas del ISR funcionan como referencia para calcular el impuesto sobre los ingresos que recibe una persona por su trabajo<\/a>.<\/span><\/p>\r\n

Para calcular el ISR no solo cuenta el salario. Tambi\u00e9n se incluyen otras cosas que vienen del mismo trabajo, como los bonos, las prestaciones<\/a>, lo que toca por utilidades y los pagos que se dan al terminar la relaci\u00f3n laboral<\/a>, ya sea por finiquito<\/a> o liquidaci\u00f3n<\/a>. Todo eso est\u00e1 se\u00f1alado en el art\u00edculo 94 de la ley.<\/span><\/p>\r\n

Aqu\u00ed abajo vienen las tablas actualizadas que aplican para los pagos provisionales del ejercicio 2026. La forma en que se deben usar depende de cada caso, seg\u00fan la periodicidad con la que se pague la n\u00f3mina<\/a>.<\/span><\/p>\r\n

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<\/figure>\r\n

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Tabla de ISR semanal:<\/strong><\/p>\r\n

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<\/figure>\r\n

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\"\"<\/strong><\/p>\r\n

Tabla de ISR decenal:<\/strong><\/p>\r\n

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<\/figure>\r\n

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\"\"<\/strong><\/p>\r\n

\r\n\r\n<\/p>\r\n

<\/figure>\r\n

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 <\/p>\r\n

Tabla de ISR quincenal:<\/strong><\/p>\r\n

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<\/figure>\r\n

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\"\"<\/strong><\/p>\r\n

Tabla de ISR mensual:<\/strong><\/p>\r\n

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<\/figure>\r\n

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\"\"<\/strong><\/p>\r\n


<\/a>\"Ver<\/a><\/p>\r\n

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<\/figure>\r\n

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