ISR – Impuesto Sobre la Renta (Tablas 2022)
Contenido
Tablas de calcular el ISR de 2022, no hubo cambios respecto al año anterior. Incluimos las tablas para el nuevo régimen simplificado de confianza (RESICO)
Retenciones periódicas de ISR:
Retención Diaria
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 21.2 | 0.00 | 1.92% |
| 21.21 | 179.96 | 0.41 | 6.40% |
| 179.97 | 316.27 | 10.57 | 10.88% |
| 316.28 | 367.65 | 25.4 | 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 | 3,561.90 | 644.17 | 32.00% |
| 3,561.91 | 10,685.69 | 929.12 | 34.00% |
| 10,685.70 | En adelante | 3,351.21 | 35.00% |
Subsidio Diario
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
| 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 | 0.00 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones diarias de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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 | 58.2 | 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 | 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 |
Retención Semanal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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 | 177.8 | 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 | 24,933.30 | 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% |
Subsidio Semanal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo diario en $ |
| 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 |
Tabla que incluye el subsidio para el empleo, aplicable a la tarifa de retenciones semanales de ISR.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo semanal |
| 0.01 | 0.01 | 148.4 | 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 | 1,433.33 | 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 |
| 2,213.90 | 2,213.90 | 2,573.55 | 177.8 | 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 |
Retención Decenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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 | 1422.20 | 23.52% |
| 13,992.61 | 26,714.20 | 2625.20 | 30.00% |
| 26,714.21 | 35,619.00 | 6441.70 | 32.00% |
| 35,619.01 | 106,856.90 | 9291.20 | 34.00% |
| 106,856.91 | En adelante | 33512.10 | 35.00% |
Subsidio Decenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo decenal en $ |
| 0.01 | 581.90 | 133.90 |
| 581.91 | 872.80 | 133.80 |
| 872.81 | 1142.40 | 133.80 |
| 1142.41 | 1163.80 | 129.20 |
| 1163.81 | 1462.50 | 125.80 |
| 1462.51 | 1551.70 | 116.50 |
| 1551.71 | 1755.10 | 106.90 |
| 1755.11 | 2047.60 | 96.90 |
| 2047.61 | 2340.10 | 83.40 |
| 2340.11 | 2428.40 | 71.60 |
| 2428.41 | En adelante | 0.00 |
Tarifa que incluye el subsidio para el empleo, aplicable a la tarifa de pagos decenales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo decenal |
| 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 |
Retención Quincenal
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Subsidio Quincenal
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo quincenal en $ |
| 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 que incluye el subsidio para el empleo aplicable a la tarifa de los pagos quincenales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo quincenal |
| 0.01 | 0.01 | 318 | 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 | 381 | 16.00% | 0.00 |
| 5,514.76 | 5,514.76 | 6,602.70 | 504.3 | 17.92% | 0.00 |
| 6,602.71 | 6,602.71 | 13,316.70 | 699.3 | 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 | 160,285.36 | En adelante | 50,268.15 | 35.00% | 0.00 |
Retención Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Procentaje para aplicarse sobre el 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% |
Subsidio Mensual
| Para Ingresos de $ | Hasta Ingresos de $ | Cantidad de subsidio para el empleo mensual en $ |
| 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 |
Tabla que incluye el subsidio para el empleo aplicable a la tarifa de las retenciones mensuales.
| Límite inferior 1 en $ | Límite inferior 2 en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite 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 | 101,876.90 | 35.00% | 0.00 |
Anual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifas mensuales de pagos provisionales de ISR para personas físicas con actividad empresarial:
Enero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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 | 772.1 | 16.00% |
| 11,176.63 | 13,381.47 | 1022.01 | 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% |
Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Marzo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Mayo
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Julio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Septiembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,445.80 | 0.00 | 1.92% |
| 6,445.81 | 54,709.20 | 123.8 | 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% |
Noviembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifas bimestrales para los RIF
Enero – Febrero
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Marzo – Abril
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje 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% |
Mayo – Junio
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Julio – Agosto
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Septiembre – Octubre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el excedente del límite inferior |
| 0.01 | 6,445.80 | 0.00 | 1.92% |
| 6,445.81 | 54,709.20 | 123.8 | 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% |
Noviembre – Diciembre
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorgar uso o goce temporal de bienes.
Arrendamiento: Mensual
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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 | 772.1 | 16.00% |
| 11,176.63 | 13,381.47 | 1022.01 | 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% |
Arrendamiento: Trimestral
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifas semestrales para personas morales con actividades agrícolas y ganaderas.
Primer Semestre (Enero – Junio)
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Segundo Semestre (Julio – Diciembre)
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Tarifa para el cálculo de los pagos provisionales que se deban efectuar durante 2021, tratándose de la enajenación de inmuebles a que se refiere la regla 3.15.4., de la Resolución Miscelánea Fiscal para 2021.
Tarifa ISR para Enajenación de Inmuebles
| Límite inferior en $ | Límite superior en $ | Cuota fija en $ | Porcentaje para aplicarse sobre el 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% |
Régimen Simplificado de Confianza (RESICO) Personas Físicas.
Tabla Mensual
| Ingresos Mensuales hasta: | Tasa aplicable |
| 25,000.00 | 1.00% |
| 50,000.00 | 1.10% |
| 83,888.33 | 1.50% |
| 208,333.33 | 2.00% |
| 291,666.66 | 2.50% |
Tabla Anual
| Ingresos Anuales hasta: | Tasa aplicable |
| 300,000.00 | 1.00% |
| 600,000.00 | 1.10% |
| 1,000,000.00 | 1.50% |
| 2,500,000.00 | 2.00% |
| 3,500,000.00 | 2.50% |
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