Todas las Tablas de ISR 2022

Contenido

El Servicio de Administración Tributaria (SAT) publicó el Anexo 8 de la Resolución Miscelánea Fiscal que incluye la Tablas de ISR 2022  (Puedes descargarlo en este enlace)

Este documento contiene las nuevas tablas aplicables del Impuesto sobre la Renta, mismas que ser√°n vigentes durante todo el 2022.

De acuerdo a la Ley de ISR las tarifas deben modificarse cada a√Īo de acuerdo al aumento de la inflaci√≥n. Sin embargo, en el √ļltimo periodo la inflaci√≥n no fue mayor al 10%, lo que implica que las tablas no presentaron cambios con respecto a 2021.

A continuación podrás encontrar todas las Tablas de IRS 2022 para hacer el cálculo por periodos mensuales, quincenales y semanales.

Tambi√©n podr√°s tener acceso a las tablas de a√Īos anteriores y a nuestra Calculadora de ISR.

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2022: retención diaria

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.0121.200.001.92
21.21179.960.416.40
179.97316.2710.5710.88
316.28367.6525.4016.00
367.66440.1833.6217.92
440.19887.7846.6221.36
887.791,399.26142.2223.52
1,399.272,671.42262.5230.00
2,671.433,561.90644.1732.00
3,561.9110,685.69929.1234.00
10,685.70En adelante3,351.2135.00

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 deHasta Ingresos deCantidad de subsidio para el empleo diario
$$$
0.0158.1913.39
58.2087.2813.38
87.29114.2413.38
114.25116.3812.92
116.39146.2512.58
146.26155.1711.65
155.18175.5110.69
175.52204.769.69
204.77234.018.34
234.02242.847.16
242.85En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo diario
$$$$%$
0.010.0121.200.001.9213.39
21.2121.2158.190.416.4013.39
21.2158.2087.280.416.4013.38
21.2187.28114.240.416.4013.38
21.21114.25116.380.416.4012.92
21.21116.39146.250.416.4012.58
21.21146.26155.170.416.4011.65
21.21155.18175.510.416.4010.69
21.21175.52179.960.416.409.69
179.97179.97204.7610.5710.889.69
179.97204.77234.0110.5710.888.34
179.97234.02242.8410.5710.887.16
179.97242.85316.2710.5710.880.00
316.28316.28367.6525.4016.000.00
367.66367.66440.1833.6217.920.00
440.19440.19887.7846.6221.360.00
887.79887.791,399.26142.2223.520.00
1,399.271,399.272,671.42262.5230.000.00
2,671.432,671.433,561.90644.1732.000.00
3,561.913,561.9110,685.69929.1234.000.00
10,685.7010,685.70En adelante3,351.2135.000.00

2.- Tablas ISR 2022: retenciones semanales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01148.400.001.92
148.411,259.722.876.40
1,259.732,213.8973.9910.88
2,213.902,573.55177.8016.00
2,573.563,081.26235.3417.92
3,081.276,214.46326.3421.36
6,214.479,794.82995.5423.52
9,794.8318,699.941,837.6430.00
18,699.9524,933.304,509.1932.00
24,933.3174,799.836,503.8434.00
74,799.84En adelante23,458.4735.00

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 deHasta Ingresos deCantidad de subsidio para el empleo semanal
$$$
0.01407.3393.73
407.34610.9693.66
610.97799.6893.66
799.69814.6690.44
814.671,023.7588.06
1,023.761,086.1981.55
1,086.201,228.5774.83
1,228.581,433.3267.83
1,433.331,638.0758.38
1,638.081,699.8850.12
1,699.89En adelante0.00

Tarifa que incluye el subsidio para el empleo, trat√°ndose de pagos semanales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para  aplicarse sobre el excedente del límit inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01148.400.001.9293.73
148.41148.41407.332.876.4093.73
148.41407.34610.962.876.4093.66
148.41610.97799.682.876.4093.66
148.41799.69814.662.876.4090.44
148.41814.671,023.752.876.4088.06
148.411,023.761,086.192.876.4081.55
148.411,086.201,228.572.876.4074.83
148.411,228.581,259.722.876.4067.83
1,259.731,259.731,433.3273.9910.8867.83
1,259.731,433.321,638.0773.9910.8858.38
1,259.731,638.081,699.8873.9910.8850.12
1,259.731,699.892,213.8973.9910.880.00
2,213.902,213.902,573.55177.8016.000.00
2,573.562,573.563,081.26235.3417.920.00
3,081.273,081.276,214.46326.3421.360.00
6,214.476,214.479,794.82995.5423.520.00
9,794.839,794.8318,699.941,837.6430.000.00
18,699.9518,699.9524,933.304,509.1932.000.00
24,933.3124,933.3174,799.836,503.8434.000.00
74,799.8474,799.84en adelante23,458.4735.000.00

 

3.- Tablas ISR 2022: retenciones decenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01212.000.001.92
212.011,799.604.106.40
1,799.613,162.70105.7010.88
3,162.713,676.50254.0016.00
3,676.514,401.80336.2017.92
4,401.818,877.80466.2021.36
8,877.8113,992.601,422.2023.52
13,992.6126,714.202,625.2030.00
26,714.2135,619.006,441.7032.00
35,619.01106,856.909,291.2034.00
106,856.91En adelante33,512.1035.00

Tabla del subsidio para el empleo aplicable a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
Para Ingresos deHasta Ingresos deCantidad de subsidio para el empleo decenal
$$$
0.01581.90133.90
581.91872.80133.80
872.811,142.40133.80
1,142.411,163.80129.20
1,163.811,462.50125.80
1,462.511,551.70116.50
1,551.711,755.10106.90
1,755.112,047.6096.90
2,047.612,340.1083.40
2,340.112,428.4071.60
2,428.41En adelante0.00

Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo semanal
$$$$%$
0.010.01212.000.001.92133.90
212.01212.01581.904.106.40133.90
212.01581.91872.804.106.40133.80
212.01872.811,142.404.106.40133.80
212.011,142.411,163.804.106.40129.20
212.011,163.811,462.504.106.40125.80
212.011,462.511,551.704.106.40116.50
212.011,551.711,755.104.106.40106.90
212.011,755.111,799.604.106.4096.90
1,799.611,799.612,047.60105.7010.8896.90
1,799.612,047.612,340.10105.7010.8883.40
1,799.612,340.112,428.40105.7010.8871.60
1,799.612,428.413,162.70105.7010.880.00
3,162.713,162.713,676.50254.0016.000.00
3,676.513,676.514,401.80336.2017.920.00
4,401.814,401.818,877,80466.2021.360.00
8,877,818,877,8113,992.601,422.2023.520.00
13,992.6113,992.6126,714.202,625.2030.000.00
26,714.2126,714.2135,619.006,441.7032.000.00
35,619.0135,619.01106,856.909,291.2034.000.00
106,856.91106,856.91en adelante33,512.1035.000.00

4.- Tablas ISR 2022: pagos quincenales

Límite inferiorLímite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior
$$$%
0.01318.000.001.92
318.012,699.406.156.40
2,699.414,744.05158.5510.88
4,744.065,514.75381.0016.00
5,514.766,602.70504.3017.92
6,602.7113,316.70699.3021.36
13,316.7120,988.902,133.3023.52
20,988.9140,071.303,937.8030.00
40,071.3153,428.509,662.5532.00
53,428.51160,285.3513,936.8034.00
160,285.36En adelante50,268.1535.00

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 deHasta Ingresos deCantidad de subsidio para el empleo quincenal
$$$
0.01872.85200.85
872.861,309.20200.70
1,309.211,713.60200.70
1,713.611,745.70193.80
1,745.712,193.75188.70
2,193.762,327.55174.75
2,327.562,632.65160.35
2,632.663,071.40145.35
3,071.413,510.15125.10
3,510.163,642.60107.40
3,642.61En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo quincenal
$$$$%$
0.010.01318.000.001.92200.85
318.01318.01872.856.156.40200.85
318.01872.861,309.206.156.40200.70
318.011,309.211,713.606.156.40200.70
318.011,713.611,745.706.156.40193.80
318.011,745.712,193.756.156.40188.70
318.012,193.762,327.556.156.40174.75
318.012,327.562,632.656.156.40160.35
318.012,632.662,699.406.156.40145.35
2,699.412,699.413,071.40158.5510.88145.35
2,699.413,071.413,510.15158.5510.88125.10
2,699.413,510.163,642.60158.5510.88107.40
2,699.413,642.614,744.05158.5510.880.00
4,744.064,744.065,514.75381.0016.000.00
5,514.765,514.766,602.70504.3017.920.00
6,602.716,602.7113,316.70699.3021.360.00
13,316.7113,316.7120,988.902,133.3023.520.00
20,988.9120,988.9140,071.303,937.8030.000.00
40,071.3140,071.3153,428.509,662.5532.000.00
53,428.5153,428.51160,285.3513,936.8034.000.00
160,285.36160,285.35En adelante50,268.1535.000.00

5.- Tablas ISR 2022 pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

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 deHasta Ingresos deCantidad de subsidio para el empleo mensual
$$$
0.011,768.96407.02
1,768.972,653.38406.83
2,653.393,472.84406.62
3,472.853,537.87392.77
3,537.884,446.15382.46
4,446.164,717.18354.23
4,717.195,335.42324.87
5,335.436,224.67294.63
6,224.687,113.90253.54
7,113.917,382.33217.61
7,382.34En adelante0.00

Tarifa que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1Límite inferior 2Límite superiorCuota fijaPor ciento para aplicarse sobre el excedente del límite inferior 1Subsidio para el empleo mensual
$$$$%$
0.010.01644.580.001.92407.02
644.59644.591,768.9612.386.40407.02
644.591,768.972,653.3812.386.40406.83
644.592,653.393,472.8412.386.40406.62
644.593,472.853,537.8712.386.40392.77
644.593,537.884,446.1512.386.40382.46
644.594,446.164,717.1812.386.40354.23
644.594,717.195,335.4212.386.40324.87
644.595,335.435,470.9212.386.40294.63
5,470.935,470.936,224.67321.2610.88294.63
5,470.936,224.687,113.90321.2610.88253.54
5,470.937,113.917,382.33321.2610.88217.61
5,470.937,382.349,614.66321.2610.880.00
9,614.679,614.6711,176.62772.1016.000.00
11,176.6311,176.6313,381.471,022.0117.920.00
13,381.4813,381.4826,988.501,417.1221.360.00
26,988.5126,988.5142,537.584,323.5823.520.00
42,537.5942,537.5981,211.257,980.7330.000.00
81,211.2681,211.26108,281.6719,582.8332.000.00
108,281.68108,281.68324,845.0128,245.3634.000.00
324,845.02324,845.02En adelante101,876.9035.000.00

 

6.- Tablas ISR 2022: anual

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:

1.- Tablas ISR 2022: enero

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.01644.580.001.92
644.595,470.9212.386.40
5,470.939,614.66321.2610.88
9,614.6711,176.62772.1016.00
11,176.6313,381.471,022.0117.92
13,381.4826,988.501,417.1221.36
26,988.5142,537.584,323.5823.52
42,537.5981,211.257,980.7330.00
81,211.26108,281.6719,582.8332.00
108,281.68324,845.0128,245.3634.00
324,845.02En adelante101,876.9035.00

2.- Tablas ISR 2022: febrero

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.011,289.160.001.92
1,289.1710,941.8424.766.40
10,941.8519,229.32642.5210.88
19,229.3322,353.241,544.2016.00
22,353.2526,762.942,044.0217.92
26,762.9553,977.002,834.2421.36
53,977.0185,075.168,647.1623.52
85,075.17162,422.5015,961.4630.00
162,422.51216,563.3439,165.6632.00
216,563.35649,690.0256,490.7234.00
649,690.03En adelante203,753.8035.00

3.- Tablas ISR 2022: marzo

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.011,933.740.001.92
1,933.7516,412.7637.146.40
16,412.7728,843.98963.7810.88
28,843.9933,529.862,316.3016.00
33,529.8740,144.413,066.0317.92
40,144.4280,965.504,251.3621.36
80,965.51127,612.7412,970.7423.52
127,612.75243,633.7523,942.1930.00
243,633.76324,845.0158,748.4932.00
324,845.02974,535.0384,736.0834.00
974,535.04En adelante305,630.7035.00

4.- Tablas ISR 2022: abril

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,578.320.001.92
2,578.3321,883.6849.526.40
21,883.6938,458.641,285.0410.88
38,458.6544,706.483,088.4016.00
44,706.4953,525.884,088.0417.92
53,525.89107,954.005,668.4821.36
107,954.01170,150.3217,294.3223.52
170,150.33324,845.0031,922.9230.00
324,845.01433,126.6878,331.3232.00
433,126.691,299,380.04112,981.4434.00
1,299,380.05En adelante407,507.6035.00

5.- Tablas ISR 2022: mayo

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.013,222.900.001.92
3,222.9127,354.6061.906.40
27,354.6148,073.301,606.3010.88
48,073.3155,883.103,860.5016.00
55,883.1166,907.355,110.0517.92
66,907.36134,942.507,085.6021.36
134,942.51212,687.9021,617.9023.52
212,687.91406,056.2539,903.6530.00
406,056.26541,408.3597,914.1532.00
541,408.361,624,225.05141,226.8034.00
1,624,225.06En adelante509,384.5035.00

6.- Tablas ISR 2022: junio

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.013,867.480.001.92
3,867.4932,825.5274.286.40
32,825.5357,687.961,927.5610.88
57,687.9767,059.724,632.6016.00
67,059.7380,288.826,132.0617.92
80,288.83161,931.008,502.7221.36
161,931.01255,225.4825,941.4823.52
255,225.49487,267.5047,884.3830.00
487,267.51649,690.02117,496.9832.00
649,690.031,949,070.06169,472.1634.00
1,949,070.07En adelante611,261.4035.00

7.- Tabla ISR 2022 julio

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.014,512.060.001.92
4,512.0738,296.4486.666.40
38,296.4567,302.622,248.8210.88
67,302.6378,236.345,404.7016.00
78,236.3593,670.297,154.0717.92
93,670.30188,919.509,919.8421.36
188,919.51297,763.0630,265.0623.52
297,763.07568,478.7555,865.1130.00
568,478.76757,971.69137,079.8132.00
757,971.702,273,915.07197,717.5234.00
2,273,915.08En adelante713,138.3035.00

8.- Tablas ISR 2022: agosto

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,156.640.001.92
5,156.6543,767.3699.046.40
43,767.3776,917.282,570.0810.88
76,917.2989,412.966,176.8016.00
89,412.97107,051.768,176.0817.92
107,051.77215,908.0011,336.9621.36
215,908.01340,300.6434,588.6423.52
340,300.65649,690.0063,845.8430.00
649,690.01866,253.36156,662.6432.00
866,253.372,598,760.08225,962.8834.00
2,598,760.09En adelante815,015.2035.00

9.- Tablas ISR 2022: septiembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,801.220.001.92
5,801.2349,238.28111.426.40
49,238.2986,531.942,891.3410.88
86,531.95100,589.586,948.9016.00
100,589.59120,433.239,198.0917.92
120,433.24242,896.5012,754.0821.36
242,896.51382,838.2238,912.2223.52
382,838.23730,901.2571,826.5730.00
730,901.26974,535.03176,245.4732.00
974,535.042,923,605.09254,208.2434.00
2,923,605.10En adelante916,892.1035.00

10.- Tablas ISR 2022: octubre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.016,445.800.001.92
6,445.8154,709.20123.806.40
54,709.2196,146.603,212.6010.88
96,146.61111,766.207,721.0016.00
111,766.21133,814.7010,220.1017.92
133,814.71269,885.0014,171.2021.36
269,885.01425,375.8043,235.8023.52
425,375.81812,112.5079,807.3030.00
812,112.511,082,816.70195,828.3032.00
1,082,816.713,248,450.10282,453.6034.00
3,248,450.11En adelante1,018,769.0035.00

11.- Tablas ISR 2022: noviembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,090.380.001.92
7,090.3960,180.12136.186.40
60,180.13105,761.263,533.8610.88
105,761.27122,942.828,493.1016.00
122,942.83147,196.1711,242.1117.92
147,196.18296,873.5015,588.3221.36
296,873.51467,913.3847,559.3823.52
467,913.39893,323.7587,788.0330.00
893,323.761,191,098.37215,411.1332.00
1,191,098.383,573,295.11310,698.9634.00
3,573,295.12En adelante1,120,645.9035.00

12.- Tablas ISR 2022: diciembre

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

Tablas de ISR 2022

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.011,289.160.001.92
1,289.1710,941.8424.766.40
10,941.8519,229.32642.5210.88
19,229.3322,353.241,544.2016.00
22,353.2526,762.942,044.0217.92
26,762.9553,977.002,834.2421.36
53,977.0185,075.168,647.1623.52
85,075.17162,422.5015,961.4630.00
162,422.51216,563.3439,165.6632.00
216,563.35649,690.0256,490.7234.00
649,690.03En adelante203,753.8035.00

2.- Marzo-abril 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.012,578.320.001.92
2,578.3321,883.6849.526.40
21,883.6938,458.641,285.0410.88
38,458.6544,706.483,088.4016.00
44,706.4953,525.884,088.0417.92
53,525.89107,954.005,668.4821.36
107,954.01170,150.3217,294.3223.52
170,150.33324,845.0031,922.9230.00
324,845.01433,126.6878,331.3232.00
433,126.691,299,380.04112,981.4434.00
1,299,380.05En adelante407,507.6035.00

3.- Mayo-junio 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.013,867.480.001.92
3,867.4932,825.5274.286.40
32,825.5357,687.961,927.5610.88
57,687.9767,059.724,632.6016.00
67,059.7380,288.826,132.0617.92
80,288.83161,931.008,502.7221.36
161,931.01255,225.4825,941.4823.52
255,225.49487,267.5047,884.3830.00
487,267.51649,690.02117,496.9832.00
649,690.031,949,070.06169,472.1634.00
1,949,070.07En adelante611,261.4035.00

4.- Julio-agosto 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.015,156.640.001.92
5,156.6543,767.3699.046.40
43,767.3776,917.282,570.0810.88
76,917.2989,412.966,176.8016.00
89,412.97107,051.768,176.0817.92
107,051.77215,908.0011,336.9621.36
215,908.01340,300.6434,588.6423.52
340,300.65649,690.0063,845.8430.00
649,690.01866,253.36156,662.6432.00
866,253.372,598,760.08225,962.8834.00
2,598,760.09En adelante815,015.2035.00

5.- Septiembre-octubre 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.016,445.800.001.92
6,445.8154,709.20123.806.40
54,709.2196,146.603,212.6010.88
96,146.61111,766.207,721.0016.00
111,766.21133,814.7010,220.1017.92
133,814.71269,885.0014,171.2021.36
269,885.01425,375.8043,235.8023.52
425,375.81812,112.5079,807.3030.00
812,112.511,082,816.70195,828.3032.00
1,082,816.713,248,450.10282,453.6034.00
3,248,450.11En adelante1,018,769.0035.00

6.- Noviembre-diciembre 2022

Límite inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00

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 inferiorLímite superiorCuota fija% Sobre excedente
del límite inferior
0.017,735.000.001.92
7,735.0165,651.07148.516.40
65,651.08115,375.903,855.1410.88
115,375.91134,119.419,265.2016.00
134,119.42160,577.6512,264.1617.92
160,577.66323,862.0017,005.4721.36
323,862.01510,451.0051,883.0123.52
510,451.01974,535.0395,768.7430.00
974,535.041,299,380.04234,993.9532.00
1,299,380.053,898,140.12338,944.3434.00
3,898,140.13En adelante1,222,522.7635.00


Como calcular el ISR 2022

Si tienes dudas o comentarios sobre cómo se calcula puedes aprender a hacerlo paso a paso.

En el siguiente artículo encontrarás ejemplos de cómo calcular el ISR con fórmulas.

Conoce todas las Tablas de ISR de 2016 a 20201

Tablas de ISR 2016

Tablas de ISR 2017

Tablas de ISR 2018

Tablas de ISR 2019

Tablas de ISR 2020

Tablas de ISR 2021