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