Lunes, 21 de abril de 2025
USD/MXN 17.2340 EUR/MXN 18.9120 UDI 8.1234 TIIE 28D 10.50% IPC BMV 52,432 WTI USD 82.14 USD/MXN 17.2340 EUR/MXN 18.9120 UDI 8.1234 TIIE 28D 10.50% IPC BMV 52,432 WTI USD 82.14
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I.- Retenciones periódicas de ISR

1.- Tablas ISR 2022: retención diaria

Tarifa de ISR diaria

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$21.20$0.001.92%
$21.21$179.96$0.416.40%
$179.97$316.27$10.5710.88%
$316.28$367.65$25.4016.00%
$367.66$440.18$33.6217.92%
$440.19$887.78$46.6221.36%
$887.79$1,399.26$142.2223.52%
$1,399.27$2,671.42$262.5230.00%
$2,671.43$3,561.90$644.1732.00%
$3,561.91$10,685.69$929.1234.00%
$10,685.70En adelante$3,351.2135.00%

Subsidio para el empleo diario

Para ingresos de Hasta ingresos de Subsidio 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
$242.85En adelante$0.00

2.- Tablas ISR 2022: retenciónes semanales

Tarifa de ISR semanal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$148.40$0.001.92%
$148.41$1,259.72$2.876.40%
$1,259.73$2,213.89$73.9910.88%
$2,213.90$2,573.55$177.8016.00%
$2,573.56$3,081.26$235.3417.92%
$3,081.27$6,214.46$326.3421.36%
$6,214.47$9,794.82$995.5423.52%
$9,794.83$18,699.94$1,837.6430.00%
$18,699.95$24,933.30$4,509.1932.00%
$24,933.31$74,799.83$6,503.8434.00%
$74,799.84En adelante$23,458.4735.00%

Subsidio para el empleo semanal

Para ingresos de Hasta ingresos de Subsidio 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
$1,699.89En adelante$0.00

3.- Tablas ISR 2022: retenciónes decenales

Tarifa de ISR decenal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$212.00$0.001.92%
$212.01$1,799.60$4.106.40%
$1,799.61$3,162.70$105.7010.88%
$3,162.71$3,676.50$254.0016.00%
$3,676.51$4,401.80$336.2017.92%
$4,401.81$8,877.80$466.2021.36%
$8,877.81$13,992.60$1,422.2023.52%
$13,992.61$26,714.20$2,625.2030.00%
$26,714.21$35,619.00$6,441.7032.00%
$35,619.01$106,856.90$9,291.2034.00%
$106,856.91En adelante$33,512.1035.00%

Subsidio para el empleo decenal

Para ingresos de Hasta ingresos de Subsidio 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
$2,428.41En adelante$0.00

4.- Tablas ISR 2022: pagos quincenales

Tarifa de ISR quincenal

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$318.00$0.001.92%
$318.01$2,699.40$6.156.40%
$2,699.41$4,744.05$158.5510.88%
$4,744.06$5,514.75$381.0016.00%
$5,514.76$6,602.70$504.3017.92%
$6,602.71$13,316.70$699.3021.36%
$13,316.71$20,988.90$2,133.3023.52%
$20,988.91$40,071.30$3,937.8030.00%
$40,071.31$53,428.50$9,662.5532.00%
$53,428.51$160,285.35$13,936.8034.00%
$160,285.36En adelante$50,268.1535.00%

Subsidio para el empleo quincenal

Para ingresos de Hasta ingresos de Subsidio 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
$3,642.61En adelante$0.00

5.- Tablas ISR 2022: pagos mensuales

Tarifa de ISR mensual

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$644.58$0.001.92%
$644.59$5,470.92$12.386.40%
$5,470.93$9,614.66$321.2610.88%
$9,614.67$11,176.62$772.1016.00%
$11,176.63$13,381.47$1,022.0117.92%
$13,381.48$26,988.50$1,417.1221.36%
$26,988.51$42,537.58$4,323.5823.52%
$42,537.59$81,211.25$7,980.7330.00%
$81,211.26$108,281.67$19,582.8332.00%
$108,281.68$324,845.01$28,245.3634.00%
$324,845.02En adelante$101,876.9035.00%

Subsidio para el empleo mensual

Para ingresos de Hasta ingresos de Subsidio 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
$7,382.34En adelante$0.00

6.- Tablas ISR 2022: anual

Tarifa de ISR anual

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,735.00$0.001.92%
$7,735.01$65,651.07$148.516.40%
$65,651.08$115,375.90$3,855.1410.88%
$115,375.91$134,119.41$9,265.2016.00%
$134,119.42$160,577.65$12,264.1617.92%
$160,577.66$323,862.00$17,005.4721.36%
$323,862.01$510,451.00$51,883.0123.52%
$510,451.01$974,535.03$95,768.7430.00%
$974,535.04$1,299,380.04$234,993.9532.00%
$1,299,380.05$3,898,140.12$338,944.3434.00%
$3,898,140.13En adelante$1,222,522.7635.00%

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
$0.01$644.58$0.001.92%
$644.59$5,470.92$12.386.40%
$5,470.93$9,614.66$321.2610.88%
$9,614.67$11,176.62$772.1016.00%
$11,176.63$13,381.47$1,022.0117.92%
$13,381.48$26,988.50$1,417.1221.36%
$26,988.51$42,537.58$4,323.5823.52%
$42,537.59$81,211.25$7,980.7330.00%
$81,211.26$108,281.67$19,582.8332.00%
$108,281.68$324,845.01$28,245.3634.00%
$324,845.02En adelante$101,876.9035.00%

2.- Tablas ISR 2022: febrero

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$1,289.16$0.001.92%
$1,289.17$10,941.84$24.766.40%
$10,941.85$19,229.32$642.5210.88%
$19,229.33$22,353.24$1,544.2016.00%
$22,353.25$26,762.94$2,044.0217.92%
$26,762.95$53,977.00$2,834.2421.36%
$53,977.01$85,075.16$8,647.1623.52%
$85,075.17$162,422.50$15,961.4630.00%
$162,422.51$216,563.34$39,165.6632.00%
$216,563.35$649,690.02$56,490.7234.00%
$649,690.03En adelante$203,753.8035.00%

3.- Tablas ISR 2022: marzo

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$1,933.74$0.001.92%
$1,933.75$16,412.76$37.146.40%
$16,412.77$28,843.98$963.7810.88%
$28,843.99$33,529.86$2,316.3016.00%
$33,529.87$40,144.41$3,066.0317.92%
$40,144.42$80,965.50$4,251.3621.36%
$80,965.51$127,612.74$12,970.7423.52%
$127,612.75$243,633.75$23,942.1930.00%
$243,633.76$324,845.01$58,748.4932.00%
$324,845.02$974,535.03$84,736.0834.00%
$974,535.04En adelante$305,630.7035.00%

4.- Tablas ISR 2022: abril

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$2,578.32$0.001.92%
$2,578.33$21,883.68$49.526.40%
$21,883.69$38,458.64$1,285.0410.88%
$38,458.65$44,706.48$3,088.4016.00%
$44,706.49$53,525.88$4,088.0417.92%
$53,525.89$107,954.00$5,668.4821.36%
$107,954.01$170,150.32$17,294.3223.52%
$170,150.33$324,845.00$31,922.9230.00%
$324,845.01$433,126.68$78,331.3232.00%
$433,126.69$1,299,380.04$112,981.4434.00%
$1,299,380.05En adelante$407,507.6035.00%

5.- Tablas ISR 2022: mayo

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$3,222.90$0.001.92%
$3,222.91$27,354.60$61.906.40%
$27,354.61$48,073.30$1,606.3010.88%
$48,073.31$55,883.10$3,860.5016.00%
$55,883.11$66,907.35$5,110.0517.92%
$66,907.36$134,942.50$7,085.6021.36%
$134,942.51$212,687.90$21,617.9023.52%
$212,687.91$406,056.25$39,903.6530.00%
$406,056.26$541,408.35$97,914.1532.00%
$541,408.36$1,624,225.05$141,226.8034.00%
$1,624,225.06En adelante$509,384.5035.00%

6.- Tablas ISR 2022: junio

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$3,867.48$0.001.92%
$3,867.49$32,825.52$74.286.40%
$32,825.53$57,687.96$1,927.5610.88%
$57,687.97$67,059.72$4,632.6016.00%
$67,059.73$80,288.82$6,132.0617.92%
$80,288.83$161,931.00$8,502.7221.36%
$161,931.01$255,225.48$25,941.4823.52%
$255,225.49$487,267.50$47,884.3830.00%
$487,267.51$649,690.02$117,496.9832.00%
$649,690.03$1,949,070.06$169,472.1634.00%
$1,949,070.07En adelante$611,261.4035.00%

7.- Tablas ISR 2022: julio

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$4,512.06$0.001.92%
$4,512.07$38,296.44$86.666.40%
$38,296.45$67,302.62$2,248.8210.88%
$67,302.63$78,236.34$5,404.7016.00%
$78,236.35$93,670.29$7,154.0717.92%
$93,670.30$188,919.50$9,919.8421.36%
$188,919.51$297,763.06$30,265.0623.52%
$297,763.07$568,478.75$55,865.1130.00%
$568,478.76$757,971.69$137,079.8132.00%
$757,971.70$2,273,915.07$197,717.5234.00%
$2,273,915.08En adelante$713,138.3035.00%

8.- Tablas ISR 2022: agosto

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,156.64$0.001.92%
$5,156.65$43,767.36$99.046.40%
$43,767.37$76,917.28$2,570.0810.88%
$76,917.29$89,412.96$6,176.8016.00%
$89,412.97$107,051.76$8,176.0817.92%
$107,051.77$215,908.00$11,336.9621.36%
$215,908.01$340,300.64$34,588.6423.52%
$340,300.65$649,690.00$63,845.8430.00%
$649,690.01$866,253.36$156,662.6432.00%
$866,253.37$2,598,760.08$225,962.8834.00%
$2,598,760.09En adelante$815,015.2035.00%

9.- Tablas ISR 2022: septiembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,801.22$0.001.92%
$5,801.23$49,238.28$111.426.40%
$49,238.29$86,531.94$2,891.3410.88%
$86,531.95$100,589.58$6,948.9016.00%
$100,589.59$120,433.23$9,198.0917.92%
$120,433.24$242,896.50$12,754.0821.36%
$242,896.51$382,838.22$38,912.2223.52%
$382,838.23$730,901.25$71,826.5730.00%
$730,901.26$974,535.03$176,245.4732.00%
$974,535.04$2,923,605.09$254,208.2434.00%
$2,923,605.10En adelante$916,892.1035.00%

10.- Tablas ISR 2022: octubre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$6,445.80$0.001.92%
$6,445.81$54,709.20$123.806.40%
$54,709.21$96,146.60$3,212.6010.88%
$96,146.61$111,766.20$7,721.0016.00%
$111,766.21$133,814.70$10,220.1017.92%
$133,814.71$269,885.00$14,171.2021.36%
$269,885.01$425,375.80$43,235.8023.52%
$425,375.81$812,112.50$79,807.3030.00%
$812,112.51$1,082,816.70$195,828.3032.00%
$1,082,816.71$3,248,450.10$282,453.6034.00%
$3,248,450.11En adelante$1,018,769.0035.00%

11.- Tablas ISR 2022: noviembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,090.38$0.001.92%
$7,090.39$60,180.12$136.186.40%
$60,180.13$105,761.26$3,533.8610.88%
$105,761.27$122,942.82$8,493.1016.00%
$122,942.83$147,196.17$11,242.1117.92%
$147,196.18$296,873.50$15,588.3221.36%
$296,873.51$467,913.38$47,559.3823.52%
$467,913.39$893,323.75$87,788.0330.00%
$893,323.76$1,191,098.37$215,411.1332.00%
$1,191,098.38$3,573,295.11$310,698.9634.00%
$3,573,295.12En adelante$1,120,645.9035.00%

12.- Tablas ISR 2022: diciembre

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,735.00$0.001.92%
$7,735.01$65,651.07$148.516.40%
$65,651.08$115,375.90$3,855.1410.88%
$115,375.91$134,119.41$9,265.2016.00%
$134,119.42$160,577.65$12,264.1617.92%
$160,577.66$323,862.00$17,005.4721.36%
$323,862.01$510,451.00$51,883.0123.52%
$510,451.01$974,535.03$95,768.7430.00%
$974,535.04$1,299,380.04$234,993.9532.00%
$1,299,380.05$3,898,140.12$338,944.3434.00%
$3,898,140.13En adelante$1,222,522.7635.00%

III.- Tarifas bimestrales para los RIF

1.- Enero-febrero 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$1,289.16$0.001.92%
$1,289.17$10,941.84$24.766.40%
$10,941.85$19,229.32$642.5210.88%
$19,229.33$22,353.24$1,544.2016.00%
$22,353.25$26,762.94$2,044.0217.92%
$26,762.95$53,977.00$2,834.2421.36%
$53,977.01$85,075.16$8,647.1623.52%
$85,075.17$162,422.50$15,961.4630.00%
$162,422.51$216,563.34$39,165.6632.00%
$216,563.35$649,690.02$56,490.7234.00%
$649,690.03En adelante$203,753.8035.00%

2.- Marzo-abril 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$2,578.32$0.001.92%
$2,578.33$21,883.68$49.526.40%
$21,883.69$38,458.64$1,285.0410.88%
$38,458.65$44,706.48$3,088.4016.00%
$44,706.49$53,525.88$4,088.0417.92%
$53,525.89$107,954.00$5,668.4821.36%
$107,954.01$170,150.32$17,294.3223.52%
$170,150.33$324,845.00$31,922.9230.00%
$324,845.01$433,126.68$78,331.3232.00%
$433,126.69$1,299,380.04$112,981.4434.00%
$1,299,380.05En adelante$407,507.6035.00%

3.- Mayo-junio 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$3,867.48$0.001.92%
$3,867.49$32,825.52$74.286.40%
$32,825.53$57,687.96$1,927.5610.88%
$57,687.97$67,059.72$4,632.6016.00%
$67,059.73$80,288.82$6,132.0617.92%
$80,288.83$161,931.00$8,502.7221.36%
$161,931.01$255,225.48$25,941.4823.52%
$255,225.49$487,267.50$47,884.3830.00%
$487,267.51$649,690.02$117,496.9832.00%
$649,690.03$1,949,070.06$169,472.1634.00%
$1,949,070.07En adelante$611,261.4035.00%

4.- Julio-agosto 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$5,156.64$0.001.92%
$5,156.65$43,767.36$99.046.40%
$43,767.37$76,917.28$2,570.0810.88%
$76,917.29$89,412.96$6,176.8016.00%
$89,412.97$107,051.76$8,176.0817.92%
$107,051.77$215,908.00$11,336.9621.36%
$215,908.01$340,300.64$34,588.6423.52%
$340,300.65$649,690.00$63,845.8430.00%
$649,690.01$866,253.36$156,662.6432.00%
$866,253.37$2,598,760.08$225,962.8834.00%
$2,598,760.09En adelante$815,015.2035.00%

5.- Septiembre-octubre 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$6,445.80$0.001.92%
$6,445.81$54,709.20$123.806.40%
$54,709.21$96,146.60$3,212.6010.88%
$96,146.61$111,766.20$7,721.0016.00%
$111,766.21$133,814.70$10,220.1017.92%
$133,814.71$269,885.00$14,171.2021.36%
$269,885.01$425,375.80$43,235.8023.52%
$425,375.81$812,112.50$79,807.3030.00%
$812,112.51$1,082,816.70$195,828.3032.00%
$1,082,816.71$3,248,450.10$282,453.6034.00%
$3,248,450.11En adelante$1,018,769.0035.00%

6.- Noviembre-diciembre 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,735.00$0.001.92%
$7,735.01$65,651.07$148.516.40%
$65,651.08$115,375.90$3,855.1410.88%
$115,375.91$134,119.41$9,265.2016.00%
$134,119.42$160,577.65$12,264.1617.92%
$160,577.66$323,862.00$17,005.4721.36%
$323,862.01$510,451.00$51,883.0123.52%
$510,451.01$974,535.03$95,768.7430.00%
$974,535.04$1,299,380.04$234,993.9532.00%
$1,299,380.05$3,898,140.12$338,944.3434.00%
$3,898,140.13En adelante$1,222,522.7635.00%

IV.- Tarifa para el cálculo de pagos provisionales tratándose de la enajenación de inmuebles

Tarifa aplicable para 2022

Límite inferior Límite superior Cuota fija % sobre excedente
$0.01$7,735.00$0.001.92%
$7,735.01$65,651.07$148.516.40%
$65,651.08$115,375.90$3,855.1410.88%
$115,375.91$134,119.41$9,265.2016.00%
$134,119.42$160,577.65$12,264.1617.92%
$160,577.66$323,862.00$17,005.4721.36%
$323,862.01$510,451.00$51,883.0123.52%
$510,451.01$974,535.03$95,768.7430.00%
$974,535.04$1,299,380.04$234,993.9532.00%
$1,299,380.05$3,898,140.12$338,944.3434.00%
$3,898,140.13En adelante$1,222,522.7635.00%