Tabla salarial ISR %

0 a 145,667.10 exacto 0
145,667.11 a 222,116.50 15%
222,116.51 a 516,550.00 20%
516,550.00 en delante 25%

Ejemplo #1: Salario L. 35,000.00

35,000*12 meses 420,000.00 Salario Anual

Gastos Medicos 40,000.00 (-)
380,000.00

0 a 145,667.10 EXENTO 0
145,667.11 a 222,116.50 15% 76,449.39
222,116.51 a 380,000.00 20% 157,883.49
Total de ISR

Ejemplo #2: Salario L. 60,000.00

60,000*12 720,000.00 Salario Anual
Gastos Medicos 40,000.00 (-)
680,000.00

0 a 145,667.10 EXENTO 0
145,667.11 a 222,116.50 15% 76,449.39
222,116.51 a 516,550.00 20% 294,433.49
516,550.01 a 680,000.00 25% 163,449.99
Total de ISR
 0

0
11,467.41
31,576.70
L43,044.11

0
11,467.41
58,886.70
40,862.50
111,216.60