Última revisión: 14 de noviembre de 2026.
Anexo 8 de la RMF 2026, publicado el 28 de diciembre de 2025.
Mensual
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|
| 0.01 | 844.59 | 0.00 | 1.92% |
| 844.60 | 7,168.51 | 16.22 | 6.40% |
| 7,168.52 | 12,598.02 | 420.95 | 10.88% |
| 12,598.03 | 14,644.64 | 1,011.68 | 16.00% |
| 14,644.65 | 17,533.64 | 1,339.14 | 17.92% |
| 17,533.65 | 35,362.83 | 1,856.84 | 21.36% |
| 35,362.84 | 55,736.68 | 5,665.16 | 23.52% |
| 55,736.69 | 106,410.50 | 10,457.09 | 30.00% |
| 106,410.51 | 141,880.66 | 25,659.23 | 32.00% |
| 141,880.67 | 425,641.99 | 37,009.69 | 34.00% |
| 425,642.00 | En adelante | 133,488.54 | 35.00% |
Quincenal
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|
| 0.01 | 416.70 | 0.00 | 1.92% |
| 416.71 | 3,537.15 | 7.95 | 6.40% |
| 3,537.16 | 6,216.15 | 207.75 | 10.88% |
| 6,216.16 | 7,225.95 | 499.20 | 16.00% |
| 7,225.96 | 8,651.40 | 660.75 | 17.92% |
| 8,651.41 | 17,448.75 | 916.20 | 21.36% |
| 17,448.76 | 27,501.60 | 2,795.25 | 23.52% |
| 27,501.61 | 52,505.25 | 5,159.70 | 30.00% |
| 52,505.26 | 70,006.95 | 12,660.75 | 32.00% |
| 70,006.96 | 210,020.70 | 18,261.30 | 34.00% |
| 210,020.71 | En adelante | 65,866.05 | 35.00% |
Semanal
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|
| 0.01 | 194.46 | 0.00 | 1.92% |
| 194.47 | 1,650.67 | 3.71 | 6.40% |
| 1,650.68 | 2,900.87 | 96.95 | 10.88% |
| 2,900.88 | 3,372.11 | 232.96 | 16.00% |
| 3,372.12 | 4,037.32 | 308.35 | 17.92% |
| 4,037.33 | 8,142.75 | 427.56 | 21.36% |
| 8,142.76 | 12,834.08 | 1,304.45 | 23.52% |
| 12,834.09 | 24,502.45 | 2,407.86 | 30.00% |
| 24,502.46 | 32,669.91 | 5,908.35 | 32.00% |
| 32,669.92 | 98,009.66 | 8,521.94 | 34.00% |
| 98,009.67 | En adelante | 30,737.49 | 35.00% |
Diario
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|
| 0.01 | 27.78 | 0.00 | 1.92% |
| 27.79 | 235.81 | 0.53 | 6.40% |
| 235.82 | 414.41 | 13.85 | 10.88% |
| 414.42 | 481.73 | 33.28 | 16.00% |
| 481.74 | 576.76 | 44.05 | 17.92% |
| 576.77 | 1,163.25 | 61.08 | 21.36% |
| 1,163.26 | 1,833.44 | 186.35 | 23.52% |
| 1,833.45 | 3,500.35 | 343.98 | 30.00% |
| 3,500.36 | 4,667.13 | 844.05 | 32.00% |
| 4,667.14 | 14,001.38 | 1,217.42 | 34.00% |
| 14,001.39 | En adelante | 4,391.07 | 35.00% |
Anual
| Límite inferior | Límite superior | Cuota fija | Tasa |
|---|
| 0.01 | 10,135.11 | 0.00 | 1.92% |
| 10,135.12 | 86,022.11 | 194.59 | 6.40% |
| 86,022.12 | 151,176.19 | 5,051.37 | 10.88% |
| 151,176.20 | 175,735.66 | 12,140.13 | 16.00% |
| 175,735.67 | 210,403.69 | 16,069.64 | 17.92% |
| 210,403.70 | 424,353.97 | 22,282.14 | 21.36% |
| 424,353.98 | 668,840.14 | 67,981.92 | 23.52% |
| 668,840.15 | 1,276,925.98 | 125,485.07 | 30.00% |
| 1,276,925.99 | 1,702,567.97 | 307,910.81 | 32.00% |
| 1,702,567.98 | 5,107,703.92 | 444,116.23 | 34.00% |
| 5,107,703.93 | En adelante | 1,601,862.46 | 35.00% |
Subsidio para el empleo
| Periodo | Límite mensual | Porcentaje de UMA mensual |
|---|
| Enero 2026 | $11,492.66 | 15.59% |
| Febrero a diciembre 2026 | $11,492.66 | 15.02% |
Fuentes oficiales
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