Tablas ISR 2022. Consulta las tarifas ISR para 2022.

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 inferiorLímite superiorCuota fija Por ciento para aplicarse sobre el excedente del límite inferior
$0.01$7,735$0.001.92%
$7,735.01$65,651.07$148.516.40%
$65,651.08$115,375.90$3,855.1410.88%
$115,375.91$134,119.41$9,265.2016.00%
$134,119.42$160,577.65$12,264.1617.92%
$160,577.66$323,862.00$17,005.4721.36%
$323,862.01510,451.00$51,883.0123.52%
$510,451.01$974,535.03$95,768.7430.00%
$974,535.04$1,299,380.04$234,993.9532.00%
$1,299,380.05$3,898,140.12$338,944.3434.00%
$3,898,140.13En adelante$1,222,522.7635.00%

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 inferiorLímite superiorCuota fija Por ciento para aplicarse sobre el excedente del límite inferior
$0.01$21.2$01.92%
$21.21$179.96$0.416.40%
$179.97$316.27$10.5710.88%
$316.28$367.65$25.416.00%
$367.66$440.18$33.6217.92%
$440.19$887.78$46.6221.36%
$887.79$1,399.26$142.2223.52%
$1,399.27$2,671.42$262.5230.00%
$2,671.43$3,561.9$644.1732.00%
$3,561.91$10,685.69$929.1234.00%
$10,685.7En adelante$3,351.2135.00%

Tabla del subsidio para el empleo aplicable

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad 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
$242.85En adelante$0

Tarifa que incluye el subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo Diario
$0.01$0.01$21.20$01.92%$13.39
$21.21$21.21$58.19$0.416.40%$13.39
$21.21$58.2$87.28$0.416.40%$13.38
$21.21$87.29$114.24$0.416.40%$13.38
$21.21$114.25$116.38$0.416.40%$12.92
$21.21$116.39$146.25$0.416.40%$12.58
$21.21$146.26$155.17$0.416.40%$11.65
$21.21$155.18$175.51$0.416.40%$10.69
$21.21$175.52$179.96$0.416.40%$9.69
$179.97$179.97$204.76$10.5710.88%$9.69
$179.97$204.77$234.01$10.5710.88%$8.34
$179.97$234.02$242.84$10.5710.88%$7.16
$179.97$242.85$316.27$10.5710.88%$0.00
$316.28$316.28$367.65$25.416.00%$0.00
$367.66$367.66$440.18$33.6217.92%$0.00
$440.19$440.19$887.78$46.6221.36%$0.00
$887.79$887.79$1399.26$142.2223.52%$0.00
$1399.27$1399.27$2671.42$262.5230.00%$0.00
$2671.43$2671.43$3561.9$644.1732.00%$0.00
$3561.91$3561.91$10685.69$929.1234.00%$0.00
$10685.70$10685.70En adelante$3351.2135.00$0.00

2. Tabla ISR semanal 2022. Retención, pagos semanales

Tarifa aplicable cuando hagan pagos que correspondan a un periodo de 7 días.

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$148.40$0.001.92%
$148.41$1,259.72$2.876.40%
$1,259.73$2,213.89$73.9910.88%
$2,213.9$2,573.55$177.816.00%
$2,573.56$3,081.26$235.3417.92%
$3,081.27$6,214.46$326.3421.36%
$6,214.47$9,794.82$995.5423.52%
$9,794.83$18,699.94$1,837.6430.00%
$18,699.95$24,933.3$4,509.1932.00%
$24,933.31$74,799.83$6,503.8434.00%
$74,799.84En adelante$23,458.4735.00%

Tabla del subsidio para el empleo

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad 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
$1,699.89En adelante$0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior 1Subsidio para el empleo semanal
$0.01$0.01$148.40$0.001.92%$93.73
$148.41$148.41$407.33$2.876.40%$93.73
$148.41$407.34$610.96$2.876.40%$93.66
$148.41$610.97$799.68$2.876.40%$93.66
$148.41$799.69$814.66$2.876.40%$90.44
$148.41$814.67$1,023.75$2.876.40%$88.06
$148.41$1,023.76$1,086.19$2.876.40%$81.55
$148.41$1,086.2$1,228.57$2.876.40%$74.83
$148.41$1,228.58$1,259.72$2.876.40%$67.83
$1,259.73$1,259.73$1,433.32$73.9910.88%$67.83
$1,259.73$1,433.33$1,638.07$73.9910.88%$58.38
$1,259.73$1,638.08$1,699.88$73.9910.88%$50.12
$1,259.73$1,699.89$2,213.89$73.9910.88%$0.00
$2,213.9$2,213.9$2,573.55$177.8016.00%$0.00
$2,573.56$2,573.56$3,081.26$235.3417.92%$0.00
$3,081.27$3,081.27$6,214.46$326.3421.36%$0.00
$6,214.47$6,214.47$9,794.82$995.5423.52%$0.00
$9,794.83$9,794.83$18,699.94$1,837.6430.00%$0.00
$18,699.95$18,699.95$24,933.3$4,509.1932.00%$0.00
$24,933.31$24,933.31$74,799.83$6,503.8434.00%$0.00
$74,799.84$74,799.84En adelante$23,458.4735.00%$0.00

3. Tablas ISR 2022. Retención, pagos decenales

Tarifa aplicable cuando se hagan pagos que correspondan a un periodo de 10 días.

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$212.00$0.001.92%
$212.01$1,799.60$4.106.40%
$1,799.61$3,162.70$105.7010.88%
$3,162.71$3,676.50$254.0016.00%
$3,676.51$4,401.80$336.2017.92%
$4,401.81$8,877.80$466.2021.36%
$8,877.81$13,992.60$1,422.2023.52%
$13,992.61$26,714.20$2,625.2030.00%
$26,714.21$35,619.00$6,441.7032.00%
$35,619.01$106,856.90$9,291.2034.00%
$106,856.91En adelante$33,512.1035.00%

Tabla del subsidio para el empleo aplicable

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad 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
$2,428.41En adelante$0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior 1Subsidio para el empleo Decenal
$0.01$0.01$212$0.001.92%$133.90
$212.01$212.01$581.9$4.106.40%$133.90
$212.01$581.91$872.8$4.106.40%$133.80
$212.01$872.81$1,142.4$4.106.40%$133.80
$212.01$1,142.41$1,163.8$4.106.40%$129.20
$212.01$1,163.81$1,462.5$4.106.40%$125.80
$212.01$1,462.51$1,551.7$4.106.40%$116.50
$212.01$1,551.71$1,755.1$4.106.40%$106.90
$212.01$1,755.11$1,799.6$4.106.40%$96.90
$1,799.61$1,799.61$2,047.6$105.7010.88%$96.90
$1,799.61$2,047.61$2,340.1$105.7010.88%$83.40
$1,799.61$2,340.11$2,428.4$105.7010.88%$71.60
$1,799.61$2,428.41$3,162.7$105.7010.88%$0.00
$3,162.71$3,162.71$3,676.5$254.0016.00%$0.00
$3,676.51$3,676.51$4,401.8$336.2017.92%$0.00
$4,401.81$4,401.81$8,877.8$466.2021.36%$0.00
$8,877.81$8,877.81$13,992.6$1,422.2023.52%$0.00
$13,992.61$13,992.61$26,714.2$2,625.2030.00%$0.00
$26,714.21$26,714.21$35,619.00$6,441.7032.00%$0.00
$35,619.01$35,619.01$106,856.90$9,291.2034.00%$0.00
$106,856.91$106,856.91En adelante$33,512.1035.00%$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 inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$318.00$0.001.92%
$318.01$2,699.40$6.156.40%
$2,699.41$4,744.05$158.5510.88%
$4,744.06$5,514.75$381.0016.00%
$5,514.76$6,602.70$504.3017.92%
$6,602.71$1,3316.70$699.3021.36%
$13,316.71$20,988.90$2,133.3023.52%
$20,988.91$40,071.30$3,937.8030.00%
$40,071.31$53,428.50$9,662.5532.00%
$53,428.51$160,285.35$13,936.8034.00%
$160,285.36En adelante$50,268.1535.00%

Tabla quincenal 2022 subsidio al empleo

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad 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
3,642.61En adelante$0.00

Tabla de la tarifa del subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior 1Subsidio para el empleo Quincenal
$0.01$0.01$318.00$0.001.92%$200.85
$318.01$318.01$872.85$6.156.40%$200.85
$318.01$872.86$1,309.20$6.156.40%$200.7
$318.01$1,309.21$1,713.60$6.156.40%$200.7
$318.01$1,713.61$1,745.70$6.156.40%$193.8
$318.01$1,745.71$2,193.75$6.156.40%$188.7
$318.01$2,193.76$2,327.55$6.156.40%$174.75
$318.01$2,327.56$2,632.65$6.156.40%$160.35
$318.01$2,632.66$2,699.40$6.156.40%$145.35
$2,699.41$2,699.41$3,071.40$158.5510.88%$145.35
$2,699.41$3,071.41$3,510.15$158.5510.88%$125.1
$2,699.41$3,510.16$3,642.60$158.5510.88%$107.4
$2,699.41$3,642.61$4,744.05$158.5510.88%$0.00
$4,744.06$4,744.06$5,514.75$381016.00%$0.00
$5,514.76$5,514.76$6,602.70$504.3017.92%$0.00
$6,602.71$6,602.71$13,316.70$699.3021.36%$0.00
$13,316.71$13,316.71$20,988.90$2,133.3023.52%$0.00
$20,988.91$20,988.91$40,071.30$3,937.8030.00%$0.00
$40,071.31$40,071.31$53,428.50$9,662.5532.00%$0.00
$53,428.51$53,428.51$160,285.35$13,936.8034.00%$0.00
$160,285.36$160285.36En adelante$50268.1535.00%$0.00

5. Tablas mensuales de ISR 2022. Retención, pagos mensuales

Tarifa aplicable para el cálculo de los pagos provisionales mensuales.

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$644.58$0.001.92%
$644.59$5,470.92$12.386.40%
$5,470.93$9,614.66$321.2610.88%
$9,614.67$11,176.62$772.1016.00%
$11,176.63$13,381.47$1,022.0117.92%
$13,381.48$26,988.50$1,417.1221.36%
$26,988.51$42,537.58$4,323.5823.52%
$42,537.59$81,211.25$7,980.7330.00%
$81,211.26$108,281.67$19,582.8332.00%
$108,281.68$324,845.01$28,245.3634.00%
$324,845.02En adelante$101,876.935.00%

Tabla del subsidio para el empleo aplicable

Monto de ingresos que sirven de base para calcular el impuesto

Para Ingresos deHasta Ingresos deCantidad 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
$7,382.34En adelante$0.00

Tarifa que incluye el subsidio para el empleo

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior 1Subsidio para el empleo Mensual
$0.01$0.01$644.58$0.001.92%$407.02
$644.59$644.59$1,768.96$12.386.40%$407.02
$644.59$1,768.97$2,653.38$12.386.40%$406.83
$644.59$2,653.39$3,472.84$12.386.40%$406.62
$644.59$3,472.85$3,537.87$12.386.40%$392.77
$644.59$3,537.88$4,446.15$12.386.40%$382.46
$644.59$4,446.16$4,717.18$12.386.40%$354.23
$644.59$4,717.19$5,335.42$12.386.40%$324.87
$644.59$5,335.43$5,470.92$12.386.40%$294.63
$5,470.93$5,470.93$6,224.67$321.2610.88%$294.63
$5,470.93$6,224.68$7,113.90$321.2610.88%$253.54
$5,470.93$7,113.91$7,382.33$321.2610.88%$217.61
$5,470.93$7,382.34$9,614.66$321.2610.88%$0.00
$9,614.67$9,614.67$11,176.62$772.1016.00%$0.00
$11,176.63$11,176.63$13,381.47$1,022.0117.92%$0.00
$13,381.48$13,381.48$26,988.50$1,417.1221.36%$0.00
$26,988.51$26,988.51$42,537.58$4,323.5823.52%$0.00
$42,537.59$42,537.59$81,211.25$7,980.7330.00%$0.00
$81,211.26$81,211.26$108,281.67$19,582.8332.00%$0.00
$108,281.68$108,281.68$324,845.01$28,245.3634.00%$0.00
$324,845.02$324,845.02En adelante$101876.935.00%$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.

Tabla que contiene la tarifa para el pago provisional del mes de enero de 2022

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$644.58$01.92%
$644.59$5,470.92$12.386.40%
$5,470.93$9,614.66$321.2610.88%
$9,614.67$11,176.62$772.1016.00%
$11,176.63$13,381.47$1,022.0117.92%
$13,381.48$26,988.50$1,417.1221.36%
$26,988.51$42,537.58$4,323.5823.52%
$42,537.59$81,211.25$7,980.7330.00%
$81,211.26$108,281.67$19,582.8332.00%
$108,281.68$324,845.01$28,245.3634.00%
$324,845.02En adelante$101,876.9035.00%

Tabla que contiene la tarifa para el pago provisional del mes de febrero de 2022

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del limite inferior
$0.01$1,289.16$0.001.92%
$1,289.17$10,941.84$24.766.40%
$10,941.85$19,229.32$642.5210.88%
$19,229.33$22,353.24$1,544.216.00%
$22,353.25$26,762.94$2,044.0217.92%
$26,762.95$53,977.00$2,834.2421.36%
$53,977.01$85,075.16$8,647.1623.52%
$85,075.17$162,422.5 $15,961.4630.00%
$162,422.51$216,563.34$39,165.6632.00%
$216,563.35$649,690.02$56,490.7234.00%
$649,690.03En adelante$203,753.8 35.00%

Tabla que contiene la tarifa para el pago provisional del mes de marzo de 2022

Tabla que contiene la tarifa para el pago provisional del mes de abril de 2022

DESCARGAS

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