Tarifa para el cálculo del impuesto correspondiente al ejercicio 2025.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0,01 | 8.952,49 | 0,00 | 1,92 |
| 8.952,50 | 75.984,55 | 171,88 | 6,40 |
| 75.984,56 | 133.536,07 | 4.461,94 | 10,88 |
| 133.536,08 | 155.229,80 | 10.723,55 | 16,00 |
| 155.229,81 | 185.852,57 | 14.194,54 | 17,92 |
| 185.852,58 | 374.837,88 | 19.682,13 | 21,36 |
| 374.837,89 | 590.795,99 | 60.049,40 | 23,52 |
| 590.796,00 | 1.127.926,84 | 110.842,74 | 30,00 |
| 1.127.926,85 | 1.503.902,46 | 271.981,99 | 32,00 |
| 1.503.902,47 | 4.511.707,37 | 392.294,17 | 34,00 |
| 4.511.707,38 | En adelante | 1.414.947,85 | 35,00 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2024.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0,01 | 8.952,49 | 0,00 | 1,92 |
| 8.952,50 | 75.984,55 | 171,88 | 6,40 |
| 75.984,56 | 133.536,07 | 4.461,94 | 10,88 |
| 133.536,08 | 155.229,80 | 10.723,55 | 16,00 |
| 155.229,81 | 185.852,57 | 14.194,54 | 17,92 |
| 185.852,58 | 374.837,88 | 19.682,13 | 21,36 |
| 374.837,89 | 590.795,99 | 60.049,40 | 23,52 |
| 590.796,00 | 1.127.926,84 | 110.842,74 | 30,00 |
| 1.127.926,85 | 1.503.902,46 | 271.981,99 | 32,00 |
| 1.503.902,47 | 4.511.707,37 | 392.294,17 | 34,00 |
| 4.511.707,38 | En adelante | 1.414.947,85 | 35,00 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2023.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0,01 | 8.952,49 | 0,00 | 1,92 |
| 8.952,50 | 75.984,55 | 171,88 | 6,40 |
| 75.984,56 | 133.536,07 | 4.461,94 | 10,88 |
| 133.536,08 | 155.229,80 | 10.723,55 | 16,00 |
| 155.229,81 | 185.852,57 | 14.194,54 | 17,92 |
| 185.852,58 | 374.837,88 | 19.682,13 | 21,36 |
| 374.837,89 | 590.795,99 | 60.049,40 | 23,52 |
| 590.796,00 | 1.127.926,84 | 110.842,74 | 30,00 |
| 1.127.926,85 | 1.503.902,46 | 271.981,99 | 32,00 |
| 1.503.902,47 | 4.511.707,37 | 392.294,17 | 34,00 |
| 4.511.707,38 | En adelante | 1.414.947,85 | 35,00 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2022.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0.01 | 7,735.00 | 0.00 | 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 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2021.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0.01 | 7,735.00 | 0.00 | 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 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2020.
| 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 | 6.4 |
| 58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
| 103,550.45 | 120,372.83 | 8,315.57 | 16 |
| 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 |
| 874,650.01 | 1,166,200.00 | 210,908.23 | 32 |
| 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34 |
| 3,498,600.01 | En adelante | 1,097,220.21 | 35 |
Tarifa para el cálculo del impuesto correspondiente al ejercicio 2018 y 2019.
| 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 | 6.4 |
| 58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
| 103,550.45 | 120,372.83 | 8,315.57 | 16 |
| 120,372.84 | 144,119.23 | 11,007.14 | 17.92 |
| 123,580.21 | 249,243.48 | 13,087.37 | 21.36 |
| 249,243.49 | 392,841.96 | 39,929.05 | 23.52 |
| 392,841.97 | 750,000.00 | 73,703.41 | 30 |
| 750,000.01 | 1,000,000.00 | 180,850.82 | 32 |
| 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34 |
| 3,000,000.01 | En adelante | 940,850.81 | 35 |
Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, correspondiente a 2017, calculada en días.
| Límite inferior $ | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
|---|---|---|---|
| 0.01 | 5,952.84 | 0 | 1.92 |
| 5,952.85 | 50,524.92 | 114.29 | 6.4 |
| 50,524.93 | 88,793.04 | 2,966.91 | 10.88 |
| 88,793.05 | 103,218.00 | 7,130.48 | 16 |
| 103,218.01 | 123,580.20 | 9,438.47 | 17.92 |
| 123,580.21 | 249,243.48 | 13,087.37 | 21.36 |
| 249,243.49 | 392,841.96 | 39,929.05 | 23.52 |
| 392,841.97 | 750,000.00 | 73,703.41 | 30 |
| 750,000.01 | 1,000,000.00 | 180,850.82 | 32 |
| 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34 |
| 3,000,000.01 | En adelante | 940,850.81 | 35 |
1. Tarifa para el cálculo del impuesto correspondiente al ejercicio 2016.
| 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 | 6.4 |
| 58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
| 103,550.45 | 120,372.83 | 8,315.57 | 16 |
| 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 |
| 874,650.01 | 1,166,200.00 | 210,908.23 | 32 |
| 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34 |
| 3,498,600.01 | En adelante | 1,097,220.21 | 35 |
