Las tasas de recargos son publicadas por la Secretaria de Hacienda y Crédito Público en el Diario Oficial de la Federación, para determinar el pago de contribuciones extemporáneas.
Para este 2023 la tasa mensual de recargos, de acuerdo a la regla 2.1.21 de la resolución miscelánea fiscal para el 2023, será de 1.47 % mensual (la misma que el ejercicio anterior).
| AÑO | ENERO | FEBRERO | MARZO | ABRIL | MAYO | JUNIO | JULIO | AGOSTO | SEPTIEMBRE | OCTUBRE | NOVIEMBRE | DICICEMBRE |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 1.47% | |||||||||||
| 2024 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2023 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2022 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2021 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2020 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2019 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2018 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2017 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2016 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2015 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2014 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2013 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2012 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2011 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2010 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2009 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2008 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2007 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2006 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2005 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2004 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2003 | 2.01% | 2.15% | 1.94% | 2.07% | 2.12% | 1.97% | 1.76% | 1.61% | 1.55% | 1.52% | 1.52% | 1.49% |
| 2002 | 1.55% | 1.79% | 0.62% | 2.22% | 1.29% | 1.04% | 1.67% | 1.32% | 1.61% | 1.38% | 1.14% | 1.43% |
| 2001 | 2.22% | 1.83% | 2.66% | 3.00% | 2.30% | 2.31% | 2.42% | 2.10% | 2.78% | 1.28% | 0.98% | 1.62% |
| 2000 | 2.23% | 2.01% | 1.47% | 2.07% | 2.15% | 2% | 2.43% | 2.39% | 2.31% | 2.30% | 2.06% | 2.22% |
| 1999 | 3% | 3% | 2.92% | 3% | 3% | 2.85% | 3% | 3% | 3% | 3% | 2.70% | 2.92% |
| 1998 | 2.48% | 1.74% | 0.44% | 1.22% | 2.31% | 2.45% | 2.54% | 2.25% | 2.66% | 3% | 3% | 3% |
| 1997 | 3% | 0.72% | 0.84% | 2.62% | 2.63% | 2.88% | 2.51% | 2.90% | 2.54% | 2.54% | 1.94% | 2.49% |
| 1996 | 3% | 3% | 3% | 3% | 3% | 2.18% | 3% | 3% | 3% | 3% | 3% | 3% |
| 1995 | 3% | 3% | 3% | 3% | 3% | 0.86% | 3% | 3% | 3% | 3% | 3% | 3% |
| 1994 | 3% | 1.60% | 1.34% | 1.70% | 2.25% | 2.86% | 2.90% | 3% | 3% | 2.80% | 2.34% | 2.72% |
| 1993 | 2.70% | 2.10% | 2.20% | 2.70% | 2.70% | 2.70% | 2.60% | 2.20% | 2.40% | 2.20% | 1.80% | 2.50% |
| 1992 | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% |
| 1991 | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% |
| 1990 | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% |
| 1989 | 6.76% | 7.39% | 8.02% | 7.91% | 7.69% | 7.62% | 7.99% | 8.45% | 8.37% | 6.19% | 5.73% | 6.08% |