Tablas ISR 2022 (Completas)
Conoce las tablas ISR 2022 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2022.
Las tablas ISR 2022 no experimentaron ningún cambio respecto a las de 2021, pues la inflación acumulada desde el último cambio no excedió el 10%.
Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual.
I.- Retenciones periódicas de ISR:
1.- Tablas ISR 2022: retención diaria
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
21.20 |
0.00 |
1.92 |
| 21.21 |
179.96 |
0.41 |
6.40 |
| 179.97 |
316.27 |
10.57 |
10.88 |
| 316.28 |
367.65 |
25.40 |
16.00 |
| 367.66 |
440.18 |
33.62 |
17.92 |
| 440.19 |
887.78 |
46.62 |
21.36 |
| 887.79 |
1,399.26 |
142.22 |
23.52 |
| 1,399.27 |
2,671.42 |
262.52 |
30.00 |
| 2,671.43 |
3,561.90 |
644.17 |
32.00 |
| 3,561.91 |
10,685.69 |
929.12 |
34.00 |
| 10,685.70 |
En adelante |
3,351.21 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de las retenciones diarias.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo diario |
| $ |
$ |
$ |
| 0.01 |
58.19 |
13.39 |
| 58.20 |
87.28 |
13.38 |
| 87.29 |
114.24 |
13.38 |
| 114.25 |
116.38 |
12.92 |
| 116.39 |
146.25 |
12.58 |
| 146.26 |
155.17 |
11.65 |
| 155.18 |
175.51 |
10.69 |
| 175.52 |
204.76 |
9.69 |
| 204.77 |
234.01 |
8.34 |
| 234.02 |
242.84 |
7.16 |
| 242.85 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior 1 |
Subsidio para el empleo diario |
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
21.20 |
0.00 |
1.92 |
13.39 |
| 21.21 |
21.21 |
58.19 |
0.41 |
6.40 |
13.39 |
| 21.21 |
58.20 |
87.28 |
0.41 |
6.40 |
13.38 |
| 21.21 |
87.28 |
114.24 |
0.41 |
6.40 |
13.38 |
| 21.21 |
114.25 |
116.38 |
0.41 |
6.40 |
12.92 |
| 21.21 |
116.39 |
146.25 |
0.41 |
6.40 |
12.58 |
| 21.21 |
146.26 |
155.17 |
0.41 |
6.40 |
11.65 |
| 21.21 |
155.18 |
175.51 |
0.41 |
6.40 |
10.69 |
| 21.21 |
175.52 |
179.96 |
0.41 |
6.40 |
9.69 |
| 179.97 |
179.97 |
204.76 |
10.57 |
10.88 |
9.69 |
| 179.97 |
204.77 |
234.01 |
10.57 |
10.88 |
8.34 |
| 179.97 |
234.02 |
242.84 |
10.57 |
10.88 |
7.16 |
| 179.97 |
242.85 |
316.27 |
10.57 |
10.88 |
0.00 |
| 316.28 |
316.28 |
367.65 |
25.40 |
16.00 |
0.00 |
| 367.66 |
367.66 |
440.18 |
33.62 |
17.92 |
0.00 |
| 440.19 |
440.19 |
887.78 |
46.62 |
21.36 |
0.00 |
| 887.79 |
887.79 |
1,399.26 |
142.22 |
23.52 |
0.00 |
| 1,399.27 |
1,399.27 |
2,671.42 |
262.52 |
30.00 |
0.00 |
| 2,671.43 |
2,671.43 |
3,561.90 |
644.17 |
32.00 |
0.00 |
| 3,561.91 |
3,561.91 |
10,685.69 |
929.12 |
34.00 |
0.00 |
| 10,685.70 |
10,685.70 |
En adelante |
3,351.21 |
35.00 |
0.00 |
2.- Tablas ISR 2022: retenciones semanales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
148.40 |
0.00 |
1.92 |
| 148.41 |
1,259.72 |
2.87 |
6.40 |
| 1,259.73 |
2,213.89 |
73.99 |
10.88 |
| 2,213.90 |
2,573.55 |
177.80 |
16.00 |
| 2,573.56 |
3,081.26 |
235.34 |
17.92 |
| 3,081.27 |
6,214.46 |
326.34 |
21.36 |
| 6,214.47 |
9,794.82 |
995.54 |
23.52 |
| 9,794.83 |
18,699.94 |
1,837.64 |
30.00 |
| 18,699.95 |
24,933.30 |
4,509.19 |
32.00 |
| 24,933.31 |
74,799.83 |
6,503.84 |
34.00 |
| 74,799.84 |
En adelante |
23,458.47 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones semanales.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo semanal |
| $ |
$ |
$ |
| 0.01 |
407.33 |
93.73 |
| 407.34 |
610.96 |
93.66 |
| 610.97 |
799.68 |
93.66 |
| 799.69 |
814.66 |
90.44 |
| 814.67 |
1,023.75 |
88.06 |
| 1,023.76 |
1,086.19 |
81.55 |
| 1,086.20 |
1,228.57 |
74.83 |
| 1,228.58 |
1,433.32 |
67.83 |
| 1,433.33 |
1,638.07 |
58.38 |
| 1,638.08 |
1,699.88 |
50.12 |
| 1,699.89 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, tratándose de pagos semanales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
semanal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
148.40 |
0.00 |
1.92 |
93.73 |
| 148.41 |
148.41 |
407.33 |
2.87 |
6.40 |
93.73 |
| 148.41 |
407.34 |
610.96 |
2.87 |
6.40 |
93.66 |
| 148.41 |
610.97 |
799.68 |
2.87 |
6.40 |
93.66 |
| 148.41 |
799.69 |
814.66 |
2.87 |
6.40 |
90.44 |
| 148.41 |
814.67 |
1,023.75 |
2.87 |
6.40 |
88.06 |
| 148.41 |
1,023.76 |
1,086.19 |
2.87 |
6.40 |
81.55 |
| 148.41 |
1,086.20 |
1,228.57 |
2.87 |
6.40 |
74.83 |
| 148.41 |
1,228.58 |
1,259.72 |
2.87 |
6.40 |
67.83 |
| 1,259.73 |
1,259.73 |
1,433.32 |
73.99 |
10.88 |
67.83 |
| 1,259.73 |
1,433.32 |
1,638.07 |
73.99 |
10.88 |
58.38 |
| 1,259.73 |
1,638.08 |
1,699.88 |
73.99 |
10.88 |
50.12 |
| 1,259.73 |
1,699.89 |
2,213.89 |
73.99 |
10.88 |
0.00 |
| 2,213.90 |
2,213.90 |
2,573.55 |
177.80 |
16.00 |
0.00 |
| 2,573.56 |
2,573.56 |
3,081.26 |
235.34 |
17.92 |
0.00 |
| 3,081.27 |
3,081.27 |
6,214.46 |
326.34 |
21.36 |
0.00 |
| 6,214.47 |
6,214.47 |
9,794.82 |
995.54 |
23.52 |
0.00 |
| 9,794.83 |
9,794.83 |
18,699.94 |
1,837.64 |
30.00 |
0.00 |
| 18,699.95 |
18,699.95 |
24,933.30 |
4,509.19 |
32.00 |
0.00 |
| 24,933.31 |
24,933.31 |
74,799.83 |
6,503.84 |
34.00 |
0.00 |
| 74,799.84 |
74,799.84 |
en adelante |
23,458.47 |
35.00 |
0.00 |
3.- Tablas ISR 2022: retenciones decenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
212.00 |
0.00 |
1.92 |
| 212.01 |
1,799.60 |
4.10 |
6.40 |
| 1,799.61 |
3,162.70 |
105.70 |
10.88 |
| 3,162.71 |
3,676.50 |
254.00 |
16.00 |
| 3,676.51 |
4,401.80 |
336.20 |
17.92 |
| 4,401.81 |
8,877.80 |
466.20 |
21.36 |
| 8,877.81 |
13,992.60 |
1,422.20 |
23.52 |
| 13,992.61 |
26,714.20 |
2,625.20 |
30.00 |
| 26,714.21 |
35,619.00 |
6,441.70 |
32.00 |
| 35,619.01 |
106,856.90 |
9,291.20 |
34.00 |
| 106,856.91 |
En adelante |
33,512.10 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.
| Monto de ingresos que sirven de base para |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo decenal |
| $ |
$ |
$ |
| 0.01 |
581.90 |
133.90 |
| 581.91 |
872.80 |
133.80 |
| 872.81 |
1,142.40 |
133.80 |
| 1,142.41 |
1,163.80 |
129.20 |
| 1,163.81 |
1,462.50 |
125.80 |
| 1,462.51 |
1,551.70 |
116.50 |
| 1,551.71 |
1,755.10 |
106.90 |
| 1,755.11 |
2,047.60 |
96.90 |
| 2,047.61 |
2,340.10 |
83.40 |
| 2,340.11 |
2,428.40 |
71.60 |
| 2,428.41 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
semanal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
212.00 |
0.00 |
1.92 |
133.90 |
| 212.01 |
212.01 |
581.90 |
4.10 |
6.40 |
133.90 |
| 212.01 |
581.91 |
872.80 |
4.10 |
6.40 |
133.80 |
| 212.01 |
872.81 |
1,142.40 |
4.10 |
6.40 |
133.80 |
| 212.01 |
1,142.41 |
1,163.80 |
4.10 |
6.40 |
129.20 |
| 212.01 |
1,163.81 |
1,462.50 |
4.10 |
6.40 |
125.80 |
| 212.01 |
1,462.51 |
1,551.70 |
4.10 |
6.40 |
116.50 |
| 212.01 |
1,551.71 |
1,755.10 |
4.10 |
6.40 |
106.90 |
| 212.01 |
1,755.11 |
1,799.60 |
4.10 |
6.40 |
96.90 |
| 1,799.61 |
1,799.61 |
2,047.60 |
105.70 |
10.88 |
96.90 |
| 1,799.61 |
2,047.61 |
2,340.10 |
105.70 |
10.88 |
83.40 |
| 1,799.61 |
2,340.11 |
2,428.40 |
105.70 |
10.88 |
71.60 |
| 1,799.61 |
2,428.41 |
3,162.70 |
105.70 |
10.88 |
0.00 |
| 3,162.71 |
3,162.71 |
3,676.50 |
254.00 |
16.00 |
0.00 |
| 3,676.51 |
3,676.51 |
4,401.80 |
336.20 |
17.92 |
0.00 |
| 4,401.81 |
4,401.81 |
8,877,80 |
466.20 |
21.36 |
0.00 |
| 8,877,81 |
8,877,81 |
13,992.60 |
1,422.20 |
23.52 |
0.00 |
| 13,992.61 |
13,992.61 |
26,714.20 |
2,625.20 |
30.00 |
0.00 |
| 26,714.21 |
26,714.21 |
35,619.00 |
6,441.70 |
32.00 |
0.00 |
| 35,619.01 |
35,619.01 |
106,856.90 |
9,291.20 |
34.00 |
0.00 |
| 106,856.91 |
106,856.91 |
en adelante |
33,512.10 |
35.00 |
0.00 |
4.- Tablas ISR 2022: pagos quincenales
| Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
el excedente del límite inferior |
| $ |
$ |
$ |
% |
| 0.01 |
318.00 |
0.00 |
1.92 |
| 318.01 |
2,699.40 |
6.15 |
6.40 |
| 2,699.41 |
4,744.05 |
158.55 |
10.88 |
| 4,744.06 |
5,514.75 |
381.00 |
16.00 |
| 5,514.76 |
6,602.70 |
504.30 |
17.92 |
| 6,602.71 |
13,316.70 |
699.30 |
21.36 |
| 13,316.71 |
20,988.90 |
2,133.30 |
23.52 |
| 20,988.91 |
40,071.30 |
3,937.80 |
30.00 |
| 40,071.31 |
53,428.50 |
9,662.55 |
32.00 |
| 53,428.51 |
160,285.35 |
13,936.80 |
34.00 |
| 160,285.36 |
En adelante |
50,268.15 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de pagos quincenales
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo
quincenal |
| $ |
$ |
$ |
| 0.01 |
872.85 |
200.85 |
| 872.86 |
1,309.20 |
200.70 |
| 1,309.21 |
1,713.60 |
200.70 |
| 1,713.61 |
1,745.70 |
193.80 |
| 1,745.71 |
2,193.75 |
188.70 |
| 2,193.76 |
2,327.55 |
174.75 |
| 2,327.56 |
2,632.65 |
160.35 |
| 2,632.66 |
3,071.40 |
145.35 |
| 3,071.41 |
3,510.15 |
125.10 |
| 3,510.16 |
3,642.60 |
107.40 |
| 3,642.61 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
quincenal |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
318.00 |
0.00 |
1.92 |
200.85 |
| 318.01 |
318.01 |
872.85 |
6.15 |
6.40 |
200.85 |
| 318.01 |
872.86 |
1,309.20 |
6.15 |
6.40 |
200.70 |
| 318.01 |
1,309.21 |
1,713.60 |
6.15 |
6.40 |
200.70 |
| 318.01 |
1,713.61 |
1,745.70 |
6.15 |
6.40 |
193.80 |
| 318.01 |
1,745.71 |
2,193.75 |
6.15 |
6.40 |
188.70 |
| 318.01 |
2,193.76 |
2,327.55 |
6.15 |
6.40 |
174.75 |
| 318.01 |
2,327.56 |
2,632.65 |
6.15 |
6.40 |
160.35 |
| 318.01 |
2,632.66 |
2,699.40 |
6.15 |
6.40 |
145.35 |
| 2,699.41 |
2,699.41 |
3,071.40 |
158.55 |
10.88 |
145.35 |
| 2,699.41 |
3,071.41 |
3,510.15 |
158.55 |
10.88 |
125.10 |
| 2,699.41 |
3,510.16 |
3,642.60 |
158.55 |
10.88 |
107.40 |
| 2,699.41 |
3,642.61 |
4,744.05 |
158.55 |
10.88 |
0.00 |
| 4,744.06 |
4,744.06 |
5,514.75 |
381.00 |
16.00 |
0.00 |
| 5,514.76 |
5,514.76 |
6,602.70 |
504.30 |
17.92 |
0.00 |
| 6,602.71 |
6,602.71 |
13,316.70 |
699.30 |
21.36 |
0.00 |
| 13,316.71 |
13,316.71 |
20,988.90 |
2,133.30 |
23.52 |
0.00 |
| 20,988.91 |
20,988.91 |
40,071.30 |
3,937.80 |
30.00 |
0.00 |
| 40,071.31 |
40,071.31 |
53,428.50 |
9,662.55 |
32.00 |
0.00 |
| 53,428.51 |
53,428.51 |
160,285.35 |
13,936.80 |
34.00 |
0.00 |
| 160,285.36 |
160,285.35 |
En adelante |
50,268.15 |
35.00 |
0.00 |
5.- Tablas ISR 2022 pagos mensuales
| Tarifa del Impuesto Sobre la Renta |
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
644.58 |
0.00 |
1.92 |
| 644.59 |
5,470.92 |
12.38 |
6.40 |
| 5,470.93 |
9,614.66 |
321.26 |
10.88 |
| 9,614.67 |
11,176.62 |
772.10 |
16.00 |
| 11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
| 13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
| 26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
| 42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
| 81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
| 108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
| 324,845.02 |
En adelante |
101,876.90 |
35.00 |
Tabla del subsidio para el empleo aplicable a la tarifa de retenciones mensuales.
| Monto de ingresos que sirven de base para calcular el impuesto |
| Para Ingresos de |
Hasta Ingresos de |
Cantidad de subsidio para el empleo mensual |
| $ |
$ |
$ |
| 0.01 |
1,768.96 |
407.02 |
| 1,768.97 |
2,653.38 |
406.83 |
| 2,653.39 |
3,472.84 |
406.62 |
| 3,472.85 |
3,537.87 |
392.77 |
| 3,537.88 |
4,446.15 |
382.46 |
| 4,446.16 |
4,717.18 |
354.23 |
| 4,717.19 |
5,335.42 |
324.87 |
| 5,335.43 |
6,224.67 |
294.63 |
| 6,224.68 |
7,113.90 |
253.54 |
| 7,113.91 |
7,382.33 |
217.61 |
| 7,382.34 |
En adelante |
0.00 |
Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 |
Límite inferior 2 |
Límite superior |
Cuota fija |
Por ciento para |
Subsidio para |
|
|
|
|
aplicarse sobre el |
el empleo |
|
|
|
|
excedente del límite |
mensual |
|
|
|
|
inferior 1 |
|
| $ |
$ |
$ |
$ |
% |
$ |
| 0.01 |
0.01 |
644.58 |
0.00 |
1.92 |
407.02 |
| 644.59 |
644.59 |
1,768.96 |
12.38 |
6.40 |
407.02 |
| 644.59 |
1,768.97 |
2,653.38 |
12.38 |
6.40 |
406.83 |
| 644.59 |
2,653.39 |
3,472.84 |
12.38 |
6.40 |
406.62 |
| 644.59 |
3,472.85 |
3,537.87 |
12.38 |
6.40 |
392.77 |
| 644.59 |
3,537.88 |
4,446.15 |
12.38 |
6.40 |
382.46 |
| 644.59 |
4,446.16 |
4,717.18 |
12.38 |
6.40 |
354.23 |
| 644.59 |
4,717.19 |
5,335.42 |
12.38 |
6.40 |
324.87 |
| 644.59 |
5,335.43 |
5,470.92 |
12.38 |
6.40 |
294.63 |
| 5,470.93 |
5,470.93 |
6,224.67 |
321.26 |
10.88 |
294.63 |
| 5,470.93 |
6,224.68 |
7,113.90 |
321.26 |
10.88 |
253.54 |
| 5,470.93 |
7,113.91 |
7,382.33 |
321.26 |
10.88 |
217.61 |
| 5,470.93 |
7,382.34 |
9,614.66 |
321.26 |
10.88 |
0.00 |
| 9,614.67 |
9,614.67 |
11,176.62 |
772.10 |
16.00 |
0.00 |
| 11,176.63 |
11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
0.00 |
| 13,381.48 |
13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
0.00 |
| 26,988.51 |
26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
0.00 |
| 42,537.59 |
42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
0.00 |
| 81,211.26 |
81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
0.00 |
| 108,281.68 |
108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
0.00 |
| 324,845.02 |
324,845.02 |
En adelante |
101,876.90 |
35.00 |
0.00 |
6.- Tablas ISR 2022: anual
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
1.- Tablas ISR 2022: enero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
644.58 |
0.00 |
1.92 |
| 644.59 |
5,470.92 |
12.38 |
6.40 |
| 5,470.93 |
9,614.66 |
321.26 |
10.88 |
| 9,614.67 |
11,176.62 |
772.10 |
16.00 |
| 11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
| 13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
| 26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
| 42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
| 81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
| 108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
| 324,845.02 |
En adelante |
101,876.90 |
35.00 |
2.- Tablas ISR 2022: febrero
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,289.16 |
0.00 |
1.92 |
| 1,289.17 |
10,941.84 |
24.76 |
6.40 |
| 10,941.85 |
19,229.32 |
642.52 |
10.88 |
| 19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
| 22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
| 26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
| 53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
| 85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
| 162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
| 216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
| 649,690.03 |
En adelante |
203,753.80 |
35.00 |
3.- Tablas ISR 2022: marzo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,933.74 |
0.00 |
1.92 |
| 1,933.75 |
16,412.76 |
37.14 |
6.40 |
| 16,412.77 |
28,843.98 |
963.78 |
10.88 |
| 28,843.99 |
33,529.86 |
2,316.30 |
16.00 |
| 33,529.87 |
40,144.41 |
3,066.03 |
17.92 |
| 40,144.42 |
80,965.50 |
4,251.36 |
21.36 |
| 80,965.51 |
127,612.74 |
12,970.74 |
23.52 |
| 127,612.75 |
243,633.75 |
23,942.19 |
30.00 |
| 243,633.76 |
324,845.01 |
58,748.49 |
32.00 |
| 324,845.02 |
974,535.03 |
84,736.08 |
34.00 |
| 974,535.04 |
En adelante |
305,630.70 |
35.00 |
4.- Tablas ISR 2022: abril
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,578.32 |
0.00 |
1.92 |
| 2,578.33 |
21,883.68 |
49.52 |
6.40 |
| 21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
| 38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
| 44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
| 53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
| 107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
| 170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
| 324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
| 433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
| 1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
5.- Tablas ISR 2022: mayo
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,222.90 |
0.00 |
1.92 |
| 3,222.91 |
27,354.60 |
61.90 |
6.40 |
| 27,354.61 |
48,073.30 |
1,606.30 |
10.88 |
| 48,073.31 |
55,883.10 |
3,860.50 |
16.00 |
| 55,883.11 |
66,907.35 |
5,110.05 |
17.92 |
| 66,907.36 |
134,942.50 |
7,085.60 |
21.36 |
| 134,942.51 |
212,687.90 |
21,617.90 |
23.52 |
| 212,687.91 |
406,056.25 |
39,903.65 |
30.00 |
| 406,056.26 |
541,408.35 |
97,914.15 |
32.00 |
| 541,408.36 |
1,624,225.05 |
141,226.80 |
34.00 |
| 1,624,225.06 |
En adelante |
509,384.50 |
35.00 |
6.- Tablas ISR 2022: junio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,867.48 |
0.00 |
1.92 |
| 3,867.49 |
32,825.52 |
74.28 |
6.40 |
| 32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
| 57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
| 67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
| 80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
| 161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
| 255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
| 487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
| 649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
| 1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
7.- Tabla ISR 2022 julio
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
4,512.06 |
0.00 |
1.92 |
| 4,512.07 |
38,296.44 |
86.66 |
6.40 |
| 38,296.45 |
67,302.62 |
2,248.82 |
10.88 |
| 67,302.63 |
78,236.34 |
5,404.70 |
16.00 |
| 78,236.35 |
93,670.29 |
7,154.07 |
17.92 |
| 93,670.30 |
188,919.50 |
9,919.84 |
21.36 |
| 188,919.51 |
297,763.06 |
30,265.06 |
23.52 |
| 297,763.07 |
568,478.75 |
55,865.11 |
30.00 |
| 568,478.76 |
757,971.69 |
137,079.81 |
32.00 |
| 757,971.70 |
2,273,915.07 |
197,717.52 |
34.00 |
| 2,273,915.08 |
En adelante |
713,138.30 |
35.00 |
8.- Tablas ISR 2022: agosto
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,156.64 |
0.00 |
1.92 |
| 5,156.65 |
43,767.36 |
99.04 |
6.40 |
| 43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
| 76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
| 89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
| 107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
| 215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
| 340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
| 649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
| 866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
| 2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
9.- Tablas ISR 2022: septiembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,801.22 |
0.00 |
1.92 |
| 5,801.23 |
49,238.28 |
111.42 |
6.40 |
| 49,238.29 |
86,531.94 |
2,891.34 |
10.88 |
| 86,531.95 |
100,589.58 |
6,948.90 |
16.00 |
| 100,589.59 |
120,433.23 |
9,198.09 |
17.92 |
| 120,433.24 |
242,896.50 |
12,754.08 |
21.36 |
| 242,896.51 |
382,838.22 |
38,912.22 |
23.52 |
| 382,838.23 |
730,901.25 |
71,826.57 |
30.00 |
| 730,901.26 |
974,535.03 |
176,245.47 |
32.00 |
| 974,535.04 |
2,923,605.09 |
254,208.24 |
34.00 |
| 2,923,605.10 |
En adelante |
916,892.10 |
35.00 |
10.- Tablas ISR 2022: octubre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,445.80 |
0.00 |
1.92 |
| 6,445.81 |
54,709.20 |
123.80 |
6.40 |
| 54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
| 96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
| 111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
| 133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
| 269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
| 425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
| 812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
| 1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
| 3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
11.- Tablas ISR 2022: noviembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,090.38 |
0.00 |
1.92 |
| 7,090.39 |
60,180.12 |
136.18 |
6.40 |
| 60,180.13 |
105,761.26 |
3,533.86 |
10.88 |
| 105,761.27 |
122,942.82 |
8,493.10 |
16.00 |
| 122,942.83 |
147,196.17 |
11,242.11 |
17.92 |
| 147,196.18 |
296,873.50 |
15,588.32 |
21.36 |
| 296,873.51 |
467,913.38 |
47,559.38 |
23.52 |
| 467,913.39 |
893,323.75 |
87,788.03 |
30.00 |
| 893,323.76 |
1,191,098.37 |
215,411.13 |
32.00 |
| 1,191,098.38 |
3,573,295.11 |
310,698.96 |
34.00 |
| 3,573,295.12 |
En adelante |
1,120,645.90 |
35.00 |
12.- Tablas ISR 2022: diciembre
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
III.- Tarifas bimestrales para los RIF
1.- Enero-febrero 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
1,289.16 |
0.00 |
1.92 |
| 1,289.17 |
10,941.84 |
24.76 |
6.40 |
| 10,941.85 |
19,229.32 |
642.52 |
10.88 |
| 19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
| 22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
| 26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
| 53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
| 85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
| 162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
| 216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
| 649,690.03 |
En adelante |
203,753.80 |
35.00 |
2.- Marzo-abril 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
2,578.32 |
0.00 |
1.92 |
| 2,578.33 |
21,883.68 |
49.52 |
6.40 |
| 21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
| 38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
| 44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
| 53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
| 107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
| 170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
| 324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
| 433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
| 1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
3.- Mayo-junio 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
3,867.48 |
0.00 |
1.92 |
| 3,867.49 |
32,825.52 |
74.28 |
6.40 |
| 32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
| 57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
| 67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
| 80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
| 161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
| 255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
| 487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
| 649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
| 1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
4.- Julio-agosto 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
5,156.64 |
0.00 |
1.92 |
| 5,156.65 |
43,767.36 |
99.04 |
6.40 |
| 43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
| 76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
| 89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
| 107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
| 215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
| 340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
| 649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
| 866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
| 2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
5.- Septiembre-octubre 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
6,445.80 |
0.00 |
1.92 |
| 6,445.81 |
54,709.20 |
123.80 |
6.40 |
| 54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
| 96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
| 111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
| 133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
| 269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
| 425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
| 812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
| 1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
| 3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
6.- Noviembre-diciembre 2022
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
IV: Tarifa aplicable a pagos provisionales
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2022, tratándose de la enajenación de inmuebles
| Límite inferior |
Límite superior |
Cuota fija |
% Sobre excedente
del límite inferior |
| 0.01 |
7,735.00 |
0.00 |
1.92 |
| 7,735.01 |
65,651.07 |
148.51 |
6.40 |
| 65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
| 115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
| 134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
| 160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
| 323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
| 510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
| 974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
| 1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
| 3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |
