De Hasta %

0.01 25,000.00 1.00%

25,000.01 50,000.00 1.10%
50,000.01 83,333.33 1.50% Ingresos del mes
83,333.34 208,333.33 2.00% Deducciones del mes
208,333.34 3,500,000.00 2.50%
Ingresos acumulables
Deducciones autorizadas
De Hasta % Utilidad Acumulada
0.01 300,000.00 1.00% ISR Causado
300,000.01 600,000.00 1.10% 0.8 Reducción
600,000.01 1,000,000.00 1.50% Retenciones
1,000,000.01 2,500,000.00 2.00% ISR a cargo
2,500,000.01 3,500,000.00 2.50%

Ingresos
Tasa
ISR Causado
ISR Retenido (1.25%)
ISR a cargo

DETERMINACIÓN DEL IVA

Ing Ventas al público en general *
Ing facturados clientes ind tasa 16% *
Ing facturados clientes ind tasa 0% *
Ingresos exentos
Compras y gastos pagados tasa 16%
Compras y gastos pagados tasa del 0%
Proporcion utilizada conforme a LIVA *
IVA que te retuvieron
Tasa IVA Público en General
IVA por venta al público en general
Porcentaje reducción
Reducción IVA Vtas Público en General
IVA a Cargo por venta al Pub en Gral
IVA cobrado
Proporción (Art 23 LIF)
IVA acreditable
IVA a favor
IVA a cargo
IVA a favor de periodos anteriores
IVA a pagar

IVA trasladado
IVA acreditable
IVA retenido
IVA a cargo o a favor
 RIF
Pagos bimestrales
Ene Feb Mar Abr May Jun
53,525.50 53,525.50 96,065.02 96,065.02 74,524.11 74,524.11
11,040.04 11,040.04 22,476.07 22,476.07 31,610.52 31,610.52

107,051.00 192,130.03 149,048.22

22,080.09 44,952.14 63,221.04
84,970.91 147,177.89 85,827.17
15,936.93 34,592.28 16,187.06
12,749.54 27,673.82 12,949.65
- - -
3,187.39 6,918.46 3,237.41

Pagos mensuales
Ene Feb Mar Abr May Jun
53,525.50 53,525.50 96,065.02 96,065.02 74,524.11 74,524.11
1.50% 1.50% 2.00% 2.00% 1.50% 1.50%
802.88 802.88 1,921.30 1,921.30 1,117.86 1,117.86

802.88 802.88 1,921.30 1,921.30 1,117.86 1,117.86

RIF
BIM 1 BIM 2 BIM 3
107,051.00 192,130.03 149,048.22

22,080.088 44,952.138 63,221.043

1.0000 1.0000 1.0000

- - -
8% 8% 8%
8,564.08 15,370.40 11,923.86
80% 80% 80%
6,851.26 12,296.32 9,539.09
1,712.82 3,074.08 2,384.77
- - -
 - - -
- - -
- - -
1,712.82 3,074.08 2,384.77
- - -
1,712.82 3,074.08 2,384.77

RESICO
Ene Feb Mar Abr May Jun
8,564.08 8,564.08 15,370.40 15,370.40 11,923.86 11,923.86
1,766.41 1,766.41 3,596.17 3,596.17 5,057.68 5,057.68

6,797.67 6,797.67 11,774.23 11,774.23 6,866.17 6,866.17

RIF
imestrales
Jul Ago Sep Oct Nov Dic
70,773.00 70,773.00
26,618.05 26,618.05

141,546.00 - -
53,236.11 - -
88,309.89 - -
16,931.88 - -
13,545.50
- - -
3,386.38 - -

mensuales
Jul Ago Sep Oct Nov Dic
70,773.00 70,773.00 - - - -
1.50% 1.50% 0.00% 0.00% 0.00% 0.00%
1,061.60 1,061.60 - - - -

1,061.60 1,061.60 - - - -

RIF
BIM 4 BIM 5 BIM 6
141,546.00 - -

53,236.108 - -

1.0000 - -
- - -
8% 8% 8%
11,323.68 - -
80% 80% 80%
9,058.94 - -
2,264.74 - -
- - -
 - - -
- - -
- - -
2,264.74 - -
- - -
2,264.74 - -

SICO
Jul Ago Sep Oct Nov Dic
11,323.68 11,323.68 - - - -
4,258.89 4,258.89 - - - -

7,064.79 7,064.79 - - - -
Totales
589,775.25
183,489.38

406,285.87

16,729.63

Totales
589,775.25

9,807.28
-
9,807.28
 9,436.40

Totales

65,005.74
 89.62
40.00
3,584.80
365.00
1,308,452.00
 De Hasta %

0.01 25,000.00 1.00%

25,000.01 50,000.00 1.10%
50,000.01 83,333.33 1.50% Ingresos del mes
83,333.34 208,333.33 2.00% Deducciones del mes
208,333.34 3,500,000.00 2.50%
Ingresos acumulables
Deducciones autorizadas
De Hasta % Utilidad Acumulada
0.01 300,000.00 1.00% ISR Causado
300,000.01 600,000.00 1.10% Pagos provisionales
600,000.01 1,000,000.00 1.50% Retenciones
1,000,000.01 2,500,000.00 2.00% ISR a cargo
2,500,000.01 3,500,000.00 2.50%

Ingresos
Tasa
ISR Causado
ISR Retenido (1.25%)
ISR a cargo
0.9
 Actividad empresarial y profesional
Pagos mensuales
Ene Feb Mar Abr May Jun
40,000.00 15,814.18 17,220.33 17,878.00 24,061.78 15,610.98
- 2,115.80 2,687.16 4,572.64 5,337.48 6,720.74

40,000.00 55,814.18 73,034.51 90,912.51 114,974.29 130,585.27

- 2,115.80 4,802.96 9,375.60 14,713.08 21,433.82
40,000.00 53,698.38 68,231.55 81,536.91 100,261.21 109,151.45
7,383.88 8,587.65 10,250.77 11,651.63 14,209.98 14,667.78
- 7,383.88 8,587.65 10,250.77 11,651.63 14,209.98
- - - - - -
7,383.88 1,203.77 1,663.12 1,400.86 2,558.35 457.79

Pagos mensuales
Ene Feb Mar Abr May Jun
40,000.00 15,814.18 17,220.33 17,878.00 24,061.78 15,610.98
1.10% 1.00% 1.00% 1.00% 1.00% 1.00%
440.00 158.14 172.20 178.78 240.62 156.11

440.00 158.14 172.20 178.78 240.62 156.11

sarial y profesional
mensuales
Jul Ago Sep Oct Nov Dic
16,528.52 24,270.93 120,000.00
4,319.64 3,811.10

147,113.79 171,384.72 291,384.72 291,384.72 291,384.72 291,384.72

25,753.46 29,564.56 29,564.56 29,564.56 29,564.56 29,564.56
121,360.33 141,820.16 261,820.16 261,820.16 261,820.16 261,820.16
15,834.43 18,763.49 43,363.06 41,513.16 40,072.00 38,630.84
14,667.78 15,834.43 18,763.49 43,363.06 43,363.06 43,363.06
- - - - - -
1,166.65 2,929.06 24,599.57 - - -

mensuales
Jul Ago Sep Oct Nov Dic
16,528.52 24,270.93 120,000.00 - - -
1.00% 1.00% 2.00% 0.00% 0.00% 0.00%
165.29 242.71 2,400.00 - - -

165.29 242.71 2,400.00 - - -

Totales
291,384.72
29,564.56

261,820.16

43,363.06

Totales
291,384.72

4,153.85
-
4,153.85
 89.62
40.00
3,584.80
365.00
1,308,452.00
 De Hasta %

0.01 25,000.00 1.00%

25,000.01 50,000.00 1.10%
50,000.01 83,333.33 1.50% Ingresos del mes
83,333.34 208,333.33 2.00% Deducciones del mes
208,333.34 3,500,000.00 2.50%
Ingresos acumulables
Deducciones autorizadas
De Hasta % Utilidad
0.01 300,000.00 1.00% ISR Causado
300,000.01 600,000.00 1.10% Pagos provisionales
600,000.01 1,000,000.00 1.50% Retenciones
1,000,000.01 2,500,000.00 2.00% ISR a cargo
2,500,000.01 3,500,000.00 2.50%

Ingresos
Tasa
ISR Causado
ISR Retenido (1.25%)
ISR a cargo
 Arrendamiento
Pagos mensuales
Ene Feb Mar Abr May Jun
150,000.00 59,591.98 59,591.98 59,591.98 59,591.98 59,591.98
52,500.00 20,857.19 20,857.19 20,857.19 20,857.19 20,857.19

150,000.00 59,591.98 59,591.98 59,591.98 59,591.98 59,591.98

52,500.00 20,857.19 20,857.19 20,857.19 20,857.19 20,857.19
97,500.00 38,734.79 38,734.79 38,734.79 38,734.79 38,734.79
24,795.23 7,086.30 7,086.30 7,086.30 7,086.30 7,086.30

15,000.00 5,959.20 5,959.20 5,959.20 5,959.20 5,959.20

9,795.23 1,127.11 1,127.11 1,127.11 1,127.11 1,127.11

Pagos mensuales
Ene Feb Mar Abr May Jun
150,000.00 59,591.98 59,591.98 59,591.98 59,591.98 59,591.98
2.00% 1.50% 1.50% 1.50% 1.50% 1.50%
3,000.00 893.88 893.88 893.88 893.88 893.88
1,875.00 744.90 744.90 744.90 744.90 744.90
1,125.00 148.98 148.98 148.98 148.98 148.98
damiento
mensuales
Jul Ago Sep Oct Nov Dic
59,591.98 59,591.98
20,857.19 20,857.19 - - - -

59,591.98 59,591.98 - - - -
20,857.19 20,857.19 - - - -
38,734.79 38,734.79 - - - -
7,086.30 7,086.30 - - - -

5,959.20 5,959.20 - - - -
1,127.11 1,127.11 - - - -

mensuales
Jul Ago Sep Oct Nov Dic
59,591.98 59,591.98 - - - -
1.50% 1.50% 0.00% 0.00% 0.00% 0.00%
893.88 893.88 - - - -
744.90 744.90 - - - -
148.98 148.98 - - - -
Totales
567,143.86
198,500.35

368,643.51
74,399.36

56,714.39
17,684.97

Totales
567,143.86

9,257.16
7,089.30
2,167.86
Enero Febrero
1 2
0.01 644.58 0 1.92% 0.01 1289.16 0 1.92%
644.59 5,470.92 12.38 6.40% 1289.17 10,941.84 24.76 6.40%
5,470.93 9,614.66 321.26 10.88% 10,941.85 19,229.32 642.52 10.88%
9,614.67 11,176.62 772.1 16.00% 19,229.33 22,353.24 1544.2 16.00%
11,176.63 13,381.47 1022.01 17.92% 22,353.25 26,762.94 2044.02 17.92%
13,381.48 26,988.50 1,417.12 21.36% 26,762.95 53,977.00 2,834.24 21.36%
26,988.51 42,537.58 4,323.58 23.52% 53,977.01 85,075.16 8,647.16 23.52%
42,537.59 81,211.25 7,980.73 30.00% 85,075.17 162,422.50 15,961.46 30.00%
81,211.26 108,281.67 19,582.83 32.00% 162,422.51 216,563.34 39,165.66 32.00%
108,281.68 324,845.01 28,245.36 34.00% 216,563.35 649,690.02 56,490.72 34.00%
324,845.02 En adelante 101,876.90 35.00% 649,690.03 En adelante 203,753.80 35.00%

Julio Agosto
7 8
0.01 4512.06 - 1.92% 0.01 5156.64 0 1.92%
4,512.07 38,296.44 86.66 6.40% 5,156.65 43,767.36 99.04 6.40%
38,296.45 67,302.62 2,248.82 10.88% 43,767.37 76,917.28 2,570.08 10.88%
67,302.63 78,236.34 5,404.70 16.00% 76,917.29 89,412.96 6,176.80 16.00%
78,236.35 93,670.29 7,154.07 17.92% 89,412.97 107,051.76 8,176.08 17.92%
93,670.30 188,919.50 9,919.84 21.36% 107,051.77 215,908.00 11,336.96 21.36%
188,919.51 297,763.06 30,265.06 23.52% 215,908.01 340,300.64 34,588.64 23.52%
297,763.07 568,478.75 55,865.11 30.00% 340,300.65 649,690.00 63,845.84 30.00%
568,478.76 757,971.69 137,079.81 32.00% 649,690.01 866,253.36 156,662.64 32.00%
757,971.70 2,273,915.07 197,717.52 34.00% 866,253.37 2,598,760.08 225,962.88 34.00%
2,273,915.08 En adelante 713,138.30 35.00% 2,598,760.09 En adelante 815,015.20 35.00%

Tarifa RIF 2021

Por ciento
para
Límite inferior Límite superior Cuota fija
aplicarse
sobre

0.01 1,289.16 0 1.92%

1,289.17 10,941.84 24.76 6.40%
10,941.85 19,229.32 642.52 10.88%
19,229.33 22,353.24 1,544.20 16.00%
22,353.25 26,762.94 2,044.02 17.92%
26,762.95 53,977.00 2,834.24 21.36%
53,977.01 85,075.16 8,647.16 23.52%
85,075.17 162,422.50 15,961.46 30.00%
162,422.51 216,563.34 39,165.66 32.00%
216,563.35 649,690.02 56,490.72 34.00%
649,690.03 En adelante 203,753.80 35.00%
Marzo Abril
3 4
0.01 1933.74 0 1.92% 0.01 2578.32 0
1933.75 16,412.76 37.14 6.40% 2578.33 21,883.68 49.52
16,412.77 28,843.98 963.78 10.88% 21,883.69 38,458.64 1285.04
28,843.99 33,529.86 2316.3 16.00% 38,458.65 44,706.48 3088.4
33,529.87 40,144.41 3066.03 17.92% 44,706.49 53,525.88 4088.04
40,144.42 80,965.50 4,251.36 21.36% 53,525.89 107,954.00 5,668.48
80,965.51 127,612.74 12,970.74 23.52% 107,954.01 170,150.32 17,294.32
127,612.75 243,633.75 23,942.19 30.00% 170,150.33 324,845.00 31,922.92
243,633.76 324,845.01 58,748.49 32.00% 324,845.01 433,126.68 78,331.32
324,845.02 974,535.03 84,736.08 34.00% 433,126.69 1,299,380.04 112,981.44
974,535.04 En adelante 305,630.70 35.00% 1,299,380.05 En adelante 407,507.60

Septiembre Octubre
9 10
0.01 5801.22 0 1.92% 0.01 6445.8 0
5801.23 49,238.28 111.42 6.40% 6445.81 54,709.20 123.80
49,238.29 86,531.94 2,891.34 10.88% 54,709.21 96,146.60 3,212.60
86,531.95 100,589.58 6,948.90 16.00% 96,146.61 111,766.20 7,721.00
100,589.59 120,433.23 9,198.09 17.92% 111,766.21 133,814.70 10,220.10
120,433.24 242,896.50 12,754.08 21.36% 133,814.71 269,885.00 14,171.20
242,896.51 382,838.22 38,912.22 23.52% 269,885.01 425,375.80 43,235.80
382,838.23 730,901.25 71,826.57 30.00% 425,375.81 812,112.50 79,807.30
730,901.26 974,535.03 176,245.47 32.00% 812,112.51 1,082,816.70 195,828.30
974,535.04 2,923,605.09 254,208.24 34.00% 1,082,816.71 3,248,450.10 282,453.60
2,923,605.10 En adelante 916,892.10 35.00% 3,248,450.11 En adelante 1,018,769.00
 Mayo Junio
5 6
1.92% 0.01 3222.9 0 1.92% 0.01 3867.48
6.40% 3222.91 27,354.60 61.9 6.40% 3867.49 32,825.52
10.88% 27,354.61 48,073.30 1606.3 10.88% 32,825.53 57,687.96
16.00% 48,073.31 55,883.10 3860.5 16.00% 57,687.97 67,059.72
17.92% 55,883.11 66,907.35 5110.05 17.92% 67,059.73 80,288.82
21.36% 66,907.36 134,942.50 7,085.60 21.36% 80,288.83 161,931.00
23.52% 134,942.51 212,687.90 21,617.90 23.52% 161,931.01 255,225.48
30.00% 212,687.91 406,056.25 39,903.65 30.00% 255,225.49 487,267.50
32.00% 406,056.26 541,408.35 97,914.15 32.00% 487,267.51 649,690.02
34.00% 541,408.36 1,624,225.05 141,226.80 34.00% 649,690.03 1,949,070.06
35.00% 1,624,225.06 En adelante 509,384.50 35.00% 1,949,070.07 En adelante

Noviembre Diciembre
11 12
1.92% 0.01 7090.38 0 1.92% 0.01 7734.96
6.40% 7090.39 60,180.12 136.18 6.40% 7734.97 65,651.04
10.88% 60,180.13 105,761.26 3,533.86 10.88% 65,651.05 115,375.92
16.00% 105,761.27 122,942.82 8,493.10 16.00% 115,375.93 134,119.44
17.92% 122,942.83 147,196.17 11,242.11 17.92% 134,119.45 160,577.64
21.36% 147,196.18 296,873.50 15,588.32 21.36% 160,577.65 323,862.00
23.52% 296,873.51 467,913.38 47,559.38 23.52% 323,862.01 510,450.96
30.00% 467,913.39 893,323.75 87,788.03 30.00% 510,450.97 974,535.00
32.00% 893,323.76 1,191,098.37 215,411.13 32.00% 974,535.01 1,299,380.04
34.00% 1,191,098.38 3,573,295.11 310,698.96 34.00% 1,299,380.05 3,898,140.12
35.00% 3,573,295.12 En adelante 1,120,645.90 35.00% 3,898,140.13 En adelante
 0 1.92%
74.28 6.40%
1927.56 10.88%
4632.6 16.00%
6132.06 17.92%
8,502.72 21.36%
25,941.48 23.52%
47,884.38 30.00%
117,496.98 32.00%
169,472.16 34.00%
611,261.40 35.00%

0 1.92%
148.56 6.40%
3,855.12 10.88%
9,265.20 16.00%
12,264.12 17.92%
17,005.44 21.36%
51,882.96 23.52%
95,768.76 30.00%
234,993.96 32.00%
338,944.32 34.00%
1,222,522.80 35.00%