| Tarifa ISR Mayo 2008 | |||
| Lim.Inferior | Lim.Superior | Cuota Fija | Porcentaje |
| 0.01 | 2,480.35 | 0.00 | 1.92 |
| 2,480.36 | 21,052.05 | 47.60 | 6.40 |
| 21,052.06 | 36,997.10 | 1,236.15 | 10.88 |
| 36,997.11 | 43,007.50 | 2,971.20 | 16.00 |
| 43,007.51 | 51,491.75 | 3,932.75 | 17.92 |
| 51,491.76 | 103,851.45 | 5,453.10 | 19.94 |
| 103,851.46 | 163,684.15 | 15,891.50 | 21.95 |
| 163,684.16 | En adelante | 29,026.00 | 28.00 |
