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Tablas y tarifas ISR 2022. (Descarga Tablas en Excel y/o PDF)
Las tablas ISR 2022 no presentan ningún cambio con respecto a las tablas ISR 2021.
Dicho lo anterior, te mostramos las tarifas ISR aplicables para 2022.
A. Tarifa aplicable a pagos provisionales
1.Enajenación de inmuebles
Tarifa para el cálculo de los pagos provisionales, tratándose de la enajenación de inmuebles a que se refiere la regla 3.15.4., de la Resolución Miscelánea Fiscal (RMF 2022).
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $7,735 | $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% |
B. Tarifas aplicables a retenciones
1. Tablas ISR 2022. Retención, pagos diarios
Tarifa aplicable en función de la cantidad de trabajo realizado y no de días laborados, calculada en días.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $21.2 | $0 | 1.92% |
| $21.21 | $179.96 | $0.41 | 6.40% |
| $179.97 | $316.27 | $10.57 | 10.88% |
| $316.28 | $367.65 | $25.4 | 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 | $3,561.9 | $644.17 | 32.00% |
| $3,561.91 | $10,685.69 | $929.12 | 34.00% |
| $10,685.7 | En adelante | $3,351.21 | 35.00% |
Tabla del subsidio para el empleo aplicable
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 |
| $58.2 | $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 |
Tarifa que incluye el subsidio para el empleo
| 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 | 1.92% | $13.39 |
| $21.21 | $21.21 | $58.19 | $0.41 | 6.40% | $13.39 |
| $21.21 | $58.2 | $87.28 | $0.41 | 6.40% | $13.38 |
| $21.21 | $87.29 | $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 | $25.4 | 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 | $1399.26 | $142.22 | 23.52% | $0.00 |
| $1399.27 | $1399.27 | $2671.42 | $262.52 | 30.00% | $0.00 |
| $2671.43 | $2671.43 | $3561.9 | $644.17 | 32.00% | $0.00 |
| $3561.91 | $3561.91 | $10685.69 | $929.12 | 34.00% | $0.00 |
| $10685.70 | $10685.70 | En adelante | $3351.21 | 35.00 | $0.00 |
2. Tabla ISR semanal 2022. Retención, pagos semanales
Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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% |
| $2,213.9 | $2,573.55 | $177.8 | 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 | $24,933.3 | $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
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
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite inferior 1 | Subsidio para el empleo semanal |
|---|---|---|---|---|---|
| $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 | $1,086.2 | $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 | $1,433.33 | $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 |
| $2,213.9 | $2,213.9 | $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 | $24,933.3 | $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. Retención, pagos decenales
Tarifa aplicable cuando se hagan pagos que correspondan a un periodo de 10 días.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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
Monto de ingresos que sirven de base para calcular el impuesto
| 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
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite inferior 1 | Subsidio para el empleo Decenal |
|---|---|---|---|---|---|
| $0.01 | $0.01 | $212 | $0.00 | 1.92% | $133.90 |
| $212.01 | $212.01 | $581.9 | $4.10 | 6.40% | $133.90 |
| $212.01 | $581.91 | $872.8 | $4.10 | 6.40% | $133.80 |
| $212.01 | $872.81 | $1,142.4 | $4.10 | 6.40% | $133.80 |
| $212.01 | $1,142.41 | $1,163.8 | $4.10 | 6.40% | $129.20 |
| $212.01 | $1,163.81 | $1,462.5 | $4.10 | 6.40% | $125.80 |
| $212.01 | $1,462.51 | $1,551.7 | $4.10 | 6.40% | $116.50 |
| $212.01 | $1,551.71 | $1,755.1 | $4.10 | 6.40% | $106.90 |
| $212.01 | $1,755.11 | $1,799.6 | $4.10 | 6.40% | $96.90 |
| $1,799.61 | $1,799.61 | $2,047.6 | $105.70 | 10.88% | $96.90 |
| $1,799.61 | $2,047.61 | $2,340.1 | $105.70 | 10.88% | $83.40 |
| $1,799.61 | $2,340.11 | $2,428.4 | $105.70 | 10.88% | $71.60 |
| $1,799.61 | $2,428.41 | $3,162.7 | $105.70 | 10.88% | $0.00 |
| $3,162.71 | $3,162.71 | $3,676.5 | $254.00 | 16.00% | $0.00 |
| $3,676.51 | $3,676.51 | $4,401.8 | $336.20 | 17.92% | $0.00 |
| $4,401.81 | $4,401.81 | $8,877.8 | $466.20 | 21.36% | $0.00 |
| $8,877.81 | $8,877.81 | $13,992.6 | $1,422.20 | 23.52% | $0.00 |
| $13,992.61 | $13,992.61 | $26,714.2 | $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. Tabla ISR pagos quincenales 2022. Retención, pagos quincenales.
Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 15 días
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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 | $1,3316.70 | $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 quincenal 2022 subsidio al empleo
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 |
Tabla de la tarifa del subsidio para el empleo
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite inferior 1 | Subsidio para el empleo Quincenal |
|---|---|---|---|---|---|
| $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% | $200.7 |
| $318.01 | $1,309.21 | $1,713.60 | $6.15 | 6.40% | $200.7 |
| $318.01 | $1,713.61 | $1,745.70 | $6.15 | 6.40% | $193.8 |
| $318.01 | $1,745.71 | $2,193.75 | $6.15 | 6.40% | $188.7 |
| $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% | $125.1 |
| $2,699.41 | $3,510.16 | $3,642.60 | $158.55 | 10.88% | $107.4 |
| $2,699.41 | $3,642.61 | $4,744.05 | $158.55 | 10.88% | $0.00 |
| $4,744.06 | $4,744.06 | $5,514.75 | $3810 | 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 | $160285.36 | En adelante | $50268.15 | 35.00% | $0.00 |
5. Tablas mensuales de ISR 2022. Retención, pagos mensuales
Tarifa aplicable para el cálculo de los pagos provisionales mensuales.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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 | $101,876.9 | 35.00% |
Tabla del subsidio para el empleo aplicable
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
| Límite inferior 1 | Límite inferior 2 | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite inferior 1 | Subsidio para el empleo Mensual |
|---|---|---|---|---|---|
| $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 | $101876.9 | 35.00% | $0.00 |
6. Tablas tarifas pago provisional mensual de las Personas Físicas con Actividades Empresariales y Profesionales
Tarifa para el pago provisional mensual, aplicable a los ingresos que perciban las Personas Físicas con Actividades Empresariales y Profesionales, contribuyentes a que se refiere el Capítulo II, Sección I, del Título IV (Título IV. De las personas físicas. Capítulo II. De los ingresos por actividades empresariales y profesionales. Sección I. De las personas físicas con actividades empresariales y profesionales) de la Ley del Impuesto sobre la Renta.
Tarifa ISR enero 2022.
Tabla que contiene la tarifa para el pago provisional del mes de enero.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite inferior |
|---|---|---|---|
| $0.01 | $644.58 | $0 | 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% |
Tarifa ISR febrero 2022.
Tabla que contiene la tarifa para el pago provisional del mes de febrero.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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 | $1,544.2 | 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 | $162,422.5 | $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 | $203,753.8 | 35.00% |
Tarifa ISR marzo 2022.
Tabla que contiene la tarifa para el pago provisional del mes de marzo.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $1933.74 | $0 | 1.92% |
| $1,933.75 | $16,412.76 | $37.14 | 6.4% |
| $16,412.77 | $28,843.98 | $963.78 | 10.88% |
| $28,843.99 | $33,529.86 | $2,316.3 | 16.00% |
| $33,529.87 | $40,144.41 | $3,066.03 | 17.92% |
| $40,144.42 | $80,965.5 | $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 | $305,630.7 | 35.00% |
Tarifa ISR abril 2022.
Tabla que contiene la tarifa para el pago provisional del mes de abril.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el 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% |
Tarifa ISR mayo 2022.
Tabla que contiene la tarifa para el pago provisional del mes de mayo.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $3,222.9 | $0 | 1.92% |
| $3,222.91 | $27,354.6 | $61.9 | 6.40% |
| $27,354.61 | $48,073.3 | $1,606.3 | 10.88% |
| $48,073.31 | $55,883.1 | $3,860.5 | 16.00% |
| $55,883.11 | $66,907.35 | $5,110.05 | 17.92% |
| $66,907.36 | $134,942.5 | $7,085.6 | 21.36% |
| $134,942.51 | $212,687.9 | $21,617.9 | 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 | $141,226.8 | 34.00% |
| $1,624,225.06 | En adelante | $509,384.5 | 35.00% |
Tarifa ISR junio 2022.
Tabla que contiene la tarifa para el pago provisional del mes de junio.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $3867.48 | $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 | $4,632.6 | 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 | $487,267.5 | $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 | $611,261.4 | 35.00% |
Tarifa ISR julio 2022.
Tabla que contiene la tarifa para el pago provisional del mes de julio.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite interior |
|---|---|---|---|
| $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% |
Tarifa ISR agosto 2022.
Tabla que contiene la tarifa para el pago provisional del mes de agosto.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del limite 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% |
Tarifa ISR septiembre 2022.
Tabla que contiene la tarifa para el pago provisional del mes de septiembre.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $0.01 | $5,801.22 | $0 | 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 | $6,948.9 | 16.00% |
| $100,589.59 | $120,433.23 | $9,198.09 | 17.92% |
| $120,433.24 | $242,896.5 | $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% |
| $2,923,605.1 | En adelante | $916,892.1 | 35.00% |
Tarifa ISR octubre 2022.
Tabla que contiene la tarifa para el pago provisional del mes de octubre.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $ | $ | $ | % |
| 0.01 | 6,445.80 | 0 | 1.92 |
| 6,445.81 | 54,709.20 | 123.8 | 6.4 |
| 54,709.21 | 96,146.60 | 3,212.60 | 10.88 |
| 96,146.61 | 111,766.20 | 7,721.00 | 16 |
| 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 |
| 812,112.51 | 1,082,816.70 | 195,828.30 | 32 |
| 1,082,816.71 | 3,248,450.10 | 282,453.60 | 34 |
| 3,248,450.11 | En adelante | 1,018,769.00 | 35 |
Tarifa ISR noviembre 2022.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $ | $ | $ | % |
| 0.01 | 7,090.38 | 0 | 1.92 |
| 7,090.39 | 60,180.12 | 136.18 | 6.4 |
| 60,180.13 | 105,761.26 | 3,533.86 | 10.88 |
| 105,761.27 | 122,942.82 | 8,493.10 | 16 |
| 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 |
| 893,323.76 | 1,191,098.37 | 215,411.13 | 32 |
| 1,191,098.38 | 3,573,295.11 | 310,698.96 | 34 |
| 3,573,295.12 | En adelante | 1,120,645.90 | 35 |
Tarifa ISR diciembre 2022.
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior |
|---|---|---|---|
| $ | $ | $ | % |
| 0.01 | 7,735.00 | 0 | 1.92 |
| 7,735.01 | 65,651.07 | 148.51 | 6.4 |
| 65,651.08 | 115,375.90 | 3,855.14 | 10.88 |
| 115,375.91 | 134,119.41 | 9,265.20 | 16 |
| 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 |
| 974,535.04 | 1,299,380.04 | 234,993.95 | 32 |
| 1,299,380.05 | 3,898,140.12 | 338,944.34 | 34 |
| 3,898,140.13 | En adelante | 1,222,522.76 | 35 |
DESCARGAS
Para tu comodidad y un mejor manejo de las cifras que contienen las diferentes tablas de ISR 2022, agrupamos en dos diferentes archivos (formatos pdf y excel) todas las tablas de ISR publicadas en el DOF, para ser descargadas:
Tablas ISR 2022 Excel
Descargar tablas de ISR 2022 en Excel:
Tablas ISR 2022 PDF
Descargar tablas de ISR 2022 en PDF:
Si deseas revisar mas detalles sobre las Tablas ISR 2022 visita el DOF.
Ya puedes consultar las Tablas ISR 2023
Nota: Aunque este análisis ofrece un marco técnico especializado, su lectura no genera una relación profesional ni constituye asesoría personalizada. Consulta nuestro Aviso Legal.
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