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Tablas ISR 2022 (Completas)



Conoce las tablas ISR 2022 y las de los subsidios aplicables para saber cuánto ISR pagar durante 2022.

Las tablas ISR 2022 no experimentaron ningún cambio respecto a las de 2021, pues la inflación acumulada desde el último cambio no excedió el 10%.

Te recomendamos visitar nuestra calculadora de ISR, en caso de que no quieras hacer el cálculo de forma manual.

I.- Retenciones periódicas de ISR:

1.- Tablas ISR 2022: retención diaria

Límite inferior Límite superior Cuota fija Por ciento para aplicarse sobre el excedente del límite inferior
$ $ $ %
0.01 21.20 0.00 1.92
21.21 179.96 0.41 6.40
179.97 316.27 10.57 10.88
316.28 367.65 25.40 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

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 de Hasta Ingresos de Cantidad de subsidio para el empleo diario
$ $ $
0.01 58.19 13.39
58.20 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

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

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 0.00 1.92 13.39
21.21 21.21 58.19 0.41 6.40 13.39
21.21 58.20 87.28 0.41 6.40 13.38
21.21 87.28 114.24 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 25.40 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

2.- Tablas ISR 2022: retenciones semanales

Límite inferior Límite superior Cuota fija Por ciento 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 2,573.55 177.80 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

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 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, tratándose de pagos semanales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
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 1,086.20 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 1,433.32 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 2,573.55 177.80 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 24,933.30 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

3.- Tablas ISR 2022: retenciones decenales

Límite inferior Límite superior Cuota fija Por ciento 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 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 a la tarifa de pagos decenales.

Monto de ingresos que sirven de base para
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, aplicable a la tarifa de pagos decenales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite semanal
inferior 1
$ $ $ $ % $
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

4.- Tablas ISR 2022: pagos quincenales

Límite inferior Límite superior Cuota fija Por ciento 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

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 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

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

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite quincenal
inferior 1
$ $ $ $ % $
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 6.40 200.70
318.01 1,309.21 1,713.60 6.15 6.40 200.70
318.01 1,713.61 1,745.70 6.15 6.40 193.80
318.01 1,745.71 2,193.75 6.15 6.40 188.70
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 10.88 125.10
2,699.41 3,510.16 3,642.60 158.55 10.88 107.40
2,699.41 3,642.61 4,744.05 158.55 10.88 0.00
4,744.06 4,744.06 5,514.75 381.00 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
160,285.36 160,285.35 En adelante 50,268.15 35.00 0.00

5.- Tablas ISR 2022 pagos mensuales

Tarifa del Impuesto Sobre la Renta
Límite inferior Límite superior Cuota fija % Sobre 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

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 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 aplicable a la tarifa de las retenciones mensuales.

Límite inferior 1 Límite inferior 2 Límite superior Cuota fija Por ciento para Subsidio para
aplicarse sobre el el empleo
excedente del límite mensual
inferior 1
$ $ $ $ % $
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

6.- Tablas ISR 2022: anual

Límite inferior Límite superior Cuota fija % Sobre 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

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

1.- Tablas ISR 2022: enero

Límite inferior Límite superior Cuota fija % Sobre 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

2.- Tablas ISR 2022: febrero

Límite inferior Límite superior Cuota fija % Sobre 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

3.- Tablas ISR 2022: marzo

Límite inferior Límite superior Cuota fija % Sobre 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

4.- Tablas ISR 2022: abril

Límite inferior Límite superior Cuota fija % Sobre 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

5.- Tablas ISR 2022: mayo

Límite inferior Límite superior Cuota fija % Sobre 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

6.- Tablas ISR 2022: junio

Límite inferior Límite superior Cuota fija % Sobre 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

7.- Tabla ISR 2022 julio

Límite inferior Límite superior Cuota fija % Sobre 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

8.- Tablas ISR 2022: agosto

Límite inferior Límite superior Cuota fija % Sobre 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

9.- Tablas ISR 2022: septiembre

Límite inferior Límite superior Cuota fija % Sobre 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

10.- Tablas ISR 2022: octubre

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 6,445.80 0.00 1.92
6,445.81 54,709.20 123.80 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

11.- Tablas ISR 2022: noviembre

Límite inferior Límite superior Cuota fija % Sobre 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

12.- Tablas ISR 2022: diciembre

Límite inferior Límite superior Cuota fija % Sobre 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

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2022

Límite inferior Límite superior Cuota fija % Sobre 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

2.- Marzo-abril 2022

Límite inferior Límite superior Cuota fija % Sobre 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

3.- Mayo-junio 2022

Límite inferior Límite superior Cuota fija % Sobre 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

4.- Julio-agosto 2022

Límite inferior Límite superior Cuota fija % Sobre 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

5.- Septiembre-octubre 2022

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 6,445.80 0.00 1.92
6,445.81 54,709.20 123.80 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

6.- Noviembre-diciembre 2022

Límite inferior Límite superior Cuota fija % Sobre 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

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 inferior Límite superior Cuota fija % Sobre 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