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| Límite inferior | Límite superior $ | Cuota fija $ | Por ciento para aplicarse sobre el excedente del límite inferior % |
| 0.01 | 496.07 | 0 | 1.92 |
| 496.08 | 4,210.41 | 9.52 | 6.4 |
| 4,210.42 | 7,399.42 | 247.23 | 10.88 |
| 7,399.43 | 8,601.50 | 594.24 | 16 |
| 8,601.51 | 10,298.35 | 786.55 | 17.92 |
| 10,298.36 | 20,770.29 | 1,090.62 | 19.94 |
| 20,770.30 | 32,736.83 | 3,178.30 | 21.95 |
| 32,736.84 | En adelante | 5,805.20 |
Publicadas en el diario oficial de la federacion el 10/FEB/2009
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