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.
Contenido
ocultar
B. Tarifas aplicables a retenciones
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.
Tabla que contiene la tarifa para el pago provisional del mes de enero de 2022
| 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% |
Tabla que contiene la tarifa para el pago provisional del mes de febrero de 2022
| 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% |
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
Para una mejor utilidad de las tablas ISR 2022 publicadas en el DOF, las agrupamos en un archivo para su descarga en los siguientes formatos:
Descargar tablas ISR 2022 (Excel)
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Descargar tablas ISR 2022 (PDF)
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