| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2022 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2022 (DOF 12/01/22) | |||||||||||||
| Ingresos por arrendamiento y por otorgar el uso o goce temporal de bienes inmuebles | |||||||||||||
| Mensual | Trimestral | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||
| 0.01 | 644.58 | 0.00 | 1.92% | 0.01 | 1,933.74 | 0.00 | 1.92% | ||||||
| 644.59 | 5,470.92 | 12.38 | 6.40% | 1,933.75 | 16,412.76 | 37.14 | 6.40% | ||||||
| 5,470.93 | 9,614.66 | 321.26 | 10.88% | 16,412.77 | 28,843.98 | 963.78 | 10.88% | ||||||
| 9,614.67 | 11,176.62 | 772.10 | 16.00% | 28,843.99 | 33,529.86 | 2,316.30 | 16.00% | ||||||
| 11,176.63 | 13,381.47 | 1,022.01 | 17.92% | 33,529.87 | 40,144.41 | 3,066.03 | 17.92% | ||||||
| 13,381.48 | 26,988.50 | 1,417.12 | 21.36% | 40,144.42 | 80,965.50 | 4,251.36 | 21.36% | ||||||
| 26,988.51 | 42,537.58 | 4,323.58 | 23.52% | 80,965.51 | 127,612.74 | 12,970.74 | 23.52% | ||||||
| 42,537.59 | 81,211.25 | 7,980.73 | 30.00% | 127,612.75 | 243,633.75 | 23,942.19 | 30.00% | ||||||
| 81,211.26 | 108,281.67 | 19,582.83 | 32.00% | 243,633.76 | 324,845.01 | 58,748.49 | 32.00% | ||||||
| 108,281.68 | 324,845.01 | 28,245.36 | 34.00% | 324,845.02 | 974,535.03 | 84,736.08 | 34.00% | ||||||
| 324,845.02 | En adelante | 101,876.90 | 35.00% | 974,535.04 | En adelante | 305,630.70 | 35.00% | ||||||
| Régimen simplificado de confianza | |||||||||||||
| Mensual | |||||||||||||
| Monto de los ingresos amparados por comprobantes fiscales efectivamente cobrados, sin impuesto al valor agregado (pesos mensuales) | Tasa aplicable | ||||||||||||
| Hasta | 25,000.00 | 1.00% | |||||||||||
| Hasta | 50,000.00 | 1.10% | |||||||||||
| Hasta | 83,333.33 | 1.50% | |||||||||||
| Hasta | 208,333.33 | 2.00% | |||||||||||
| Hasta | 3,500,000.00 | 2.50% | |||||||||||
| Actividad empresarial y profesional | |||||||||||||
| Enero | Febrero | Marzo | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 644.58 | 0.00 | 1.92% | 0.01 | 1,289.16 | 0.00 | 1.92% | 0.01 | 1,933.74 | 0.00 | 1.92% | ||
| 644.59 | 5,470.92 | 12.38 | 6.40% | 1,289.17 | 10,941.84 | 24.76 | 6.40% | 1,933.75 | 16,412.76 | 37.14 | 6.40% | ||
| 5,470.93 | 9,614.66 | 321.26 | 10.88% | 10,941.85 | 19,229.32 | 642.52 | 10.88% | 16,412.77 | 28,843.98 | 963.78 | 10.88% | ||
| 9,614.67 | 11,176.62 | 772.10 | 16.00% | 19,229.33 | 22,353.24 | 1,544.20 | 16.00% | 28,843.99 | 33,529.86 | 2,316.30 | 16.00% | ||
| 11,176.63 | 13,381.47 | 1,022.01 | 17.92% | 22,353.25 | 26,762.94 | 2,044.02 | 17.92% | 33,529.87 | 40,144.41 | 3,066.03 | 17.92% | ||
| 13,381.48 | 26,988.50 | 1,417.12 | 21.36% | 26,762.95 | 53,977.00 | 2,834.24 | 21.36% | 40,144.42 | 80,965.50 | 4,251.36 | 21.36% | ||
| 26,988.51 | 42,537.58 | 4,323.58 | 23.52% | 53,977.01 | 85,075.16 | 8,647.16 | 23.52% | 80,965.51 | 127,612.74 | 12,970.74 | 23.52% | ||
| 42,537.59 | 81,211.25 | 7,980.73 | 30.00% | 85,075.17 | 162,422.50 | 15,961.46 | 30.00% | 127,612.75 | 243,633.75 | 23,942.19 | 30.00% | ||
| 81,211.26 | 108,281.67 | 19,582.83 | 32.00% | 162,422.51 | 216,563.34 | 39,165.66 | 32.00% | 243,633.76 | 324,845.01 | 58,748.49 | 32.00% | ||
| 108,281.68 | 324,845.01 | 28,245.36 | 34.00% | 216,563.35 | 649,690.02 | 56,490.72 | 34.00% | 324,845.02 | 974,535.03 | 84,736.08 | 34.00% | ||
| 324,845.02 | En adelante | 101,876.90 | 35.00% | 649,690.03 | En adelante | 203,753.80 | 35.00% | 974,535.04 | En adelante | 305,630.70 | 35.00% | ||
| Abril | Mayo | Junio | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 2,578.32 | 0.00 | 1.92% | 0.01 | 3,222.90 | 0.00 | 1.92% | 0.01 | 3,867.48 | 0.00 | 1.92% | ||
| 2,578.33 | 21,883.68 | 49.52 | 6.40% | 3,222.91 | 27,354.60 | 61.90 | 6.40% | 3,867.49 | 32,825.52 | 74.28 | 6.40% | ||
| 21,883.69 | 38,458.64 | 1,285.04 | 10.88% | 27,354.61 | 48,073.30 | 1,606.30 | 10.88% | 32,825.53 | 57,687.96 | 1,927.56 | 10.88% | ||
| 38,458.65 | 44,706.48 | 3,088.40 | 16.00% | 48,073.31 | 55,883.10 | 3,860.50 | 16.00% | 57,687.97 | 67,059.72 | 4,632.60 | 16.00% | ||
| 44,706.49 | 53,525.88 | 4,088.04 | 17.92% | 55,883.11 | 66,907.35 | 5,110.05 | 17.92% | 67,059.73 | 80,288.82 | 6,132.06 | 17.92% | ||
| 53,525.89 | 107,954.00 | 5,668.48 | 21.36% | 66,907.36 | 134,942.50 | 7,085.60 | 21.36% | 80,288.83 | 161,931.00 | 8,502.72 | 21.36% | ||
| 107,954.01 | 170,150.32 | 17,294.32 | 23.52% | 134,942.51 | 212,687.90 | 21,617.90 | 23.52% | 161,931.01 | 255,225.48 | 25,941.48 | 23.52% | ||
| 170,150.33 | 324,845.00 | 31,922.92 | 30.00% | 212,687.91 | 406,056.25 | 39,903.65 | 30.00% | 255,225.49 | 487,267.50 | 47,884.38 | 30.00% | ||
| 324,845.01 | 433,126.68 | 78,331.32 | 32.00% | 406,056.26 | 541,408.35 | 97,914.15 | 32.00% | 487,267.51 | 649,690.02 | 117,496.98 | 32.00% | ||
| 433,126.69 | 1,299,380.04 | 112,981.44 | 34.00% | 541,408.36 | 1,624,225.05 | 141,226.80 | 34.00% | 649,690.03 | 1,949,070.06 | 169,472.16 | 34.00% | ||
| 1,299,380.05 | En adelante | 407,507.60 | 35.00% | 1,624,225.06 | En adelante | 509,384.50 | 35.00% | 1,949,070.07 | En adelante | 611,261.40 | 35.00% | ||
| Julio | Agosto | Septiembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 4,512.06 | 0.00 | 1.92% | 0.01 | 5,156.64 | 0.00 | 1.92% | 0.01 | 5,801.22 | 0.00 | 1.92% | ||
| 4,512.07 | 38,296.44 | 86.66 | 6.40% | 5,156.65 | 43,767.36 | 99.04 | 6.40% | 5,801.23 | 49,238.28 | 111.42 | 6.40% | ||
| 38,296.45 | 67,302.62 | 2,248.82 | 10.88% | 43,767.37 | 76,917.28 | 2,570.08 | 10.88% | 49,238.29 | 86,531.94 | 2,891.34 | 10.88% | ||
| 67,302.63 | 78,236.34 | 5,404.70 | 16.00% | 76,917.29 | 89,412.96 | 6,176.80 | 16.00% | 86,531.95 | 100,589.58 | 6,948.90 | 16.00% | ||
| 78,236.35 | 93,670.29 | 7,154.07 | 17.92% | 89,412.97 | 107,051.76 | 8,176.08 | 17.92% | 100,589.59 | 120,433.23 | 9,198.09 | 17.92% | ||
| 93,670.30 | 188,919.50 | 9,919.84 | 21.36% | 107,051.77 | 215,908.00 | 11,336.96 | 21.36% | 120,433.24 | 242,896.50 | 12,754.08 | 21.36% | ||
| 188,919.51 | 297,763.06 | 30,265.06 | 23.52% | 215,908.01 | 340,300.64 | 34,588.64 | 23.52% | 242,896.51 | 382,838.22 | 38,912.22 | 23.52% | ||
| 297,763.07 | 568,478.75 | 55,865.11 | 30.00% | 340,300.65 | 649,690.00 | 63,845.84 | 30.00% | 382,838.23 | 730,901.25 | 71,826.57 | 30.00% | ||
| 568,478.76 | 757,971.69 | 137,079.81 | 32.00% | 649,690.01 | 866,253.36 | 156,662.64 | 32.00% | 730,901.26 | 974,535.03 | 176,245.47 | 32.00% | ||
| 757,971.70 | 2,273,915.07 | 197,717.52 | 34.00% | 866,253.37 | 2,598,760.08 | 225,962.88 | 34.00% | 974,535.04 | 2,923,605.09 | 254,208.24 | 34.00% | ||
| 2,273,915.08 | En adelante | 713,138.30 | 35.00% | 2,598,760.09 | En adelante | 815,015.20 | 35.00% | 2,923,605.10 | En adelante | 916,892.10 | 35.00% | ||
| Octubre | Noviembre | Diciembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 6,445.80 | 0.00 | 1.92% | 0.01 | 7,090.38 | 0.00 | 1.92% | 0.01 | 7,735.00 | 0.00 | 1.92% | ||
| 6,445.81 | 54,709.20 | 123.80 | 6.40% | 7,090.39 | 60,180.12 | 136.18 | 6.40% | 7,735.01 | 65,651.07 | 148.51 | 6.40% | ||
| 54,709.21 | 96,146.60 | 3,212.60 | 10.88% | 60,180.13 | 105,761.26 | 3,533.86 | 10.88% | 65,651.08 | 115,375.90 | 3,855.14 | 10.88% | ||
| 96,146.61 | 111,766.20 | 7,721.00 | 16.00% | 105,761.27 | 122,942.82 | 8,493.10 | 16.00% | 115,375.91 | 134,119.41 | 9,265.20 | 16.00% | ||
| 111,766.21 | 133,814.70 | 10,220.10 | 17.92% | 122,942.83 | 147,196.17 | 11,242.11 | 17.92% | 134,119.42 | 160,577.65 | 12,264.16 | 17.92% | ||
| 133,814.71 | 269,885.00 | 14,171.20 | 21.36% | 147,196.18 | 296,873.50 | 15,588.32 | 21.36% | 160,577.66 | 323,862.00 | 17,005.47 | 21.36% | ||
| 269,885.01 | 425,375.80 | 43,235.80 | 23.52% | 296,873.51 | 467,913.38 | 47,559.38 | 23.52% | 323,862.01 | 510,451.00 | 51,883.01 | 23.52% | ||
| 425,375.81 | 812,112.50 | 79,807.30 | 30.00% | 467,913.39 | 893,323.75 | 87,788.03 | 30.00% | 510,451.01 | 974,535.03 | 95,768.74 | 30.00% | ||
| 812,112.51 | 1,082,816.70 | 195,828.30 | 32.00% | 893,323.76 | 1,191,098.37 | 215,411.13 | 32.00% | 974,535.04 | 1,299,380.04 | 234,993.95 | 32.00% | ||
| 1,082,816.71 | 3,248,450.10 | 282,453.60 | 34.00% | 1,191,098.38 | 3,573,295.11 | 310,698.96 | 34.00% | 1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00% | ||
| 3,248,450.11 | En adelante | 1,018,769.00 | 35.00% | 3,573,295.12 | En adelante | 1,120,645.90 | 35.00% | 3,898,140.13 | En adelante | 1,222,522.76 | 35.00% | ||
| Sector primario (agricultura, silvicultura, ganadería y pesca) | |||||||||||||
| 1er semestre | 2do semestre | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||
| 0.01 | 3,867.48 | 0.00 | 1.92% | 0.01 | 7,735.00 | 0.00 | 1.92% | ||||||
| 3,867.49 | 32,825.52 | 74.28 | 6.40% | 7,735.01 | 65,651.07 | 148.51 | 6.40% | ||||||
| 32,825.53 | 57,687.96 | 1,927.56 | 10.88% | 65,651.08 | 115,375.90 | 3,855.14 | 10.88% | ||||||
| 57,687.97 | 67,059.72 | 4,632.60 | 16.00% | 115,375.91 | 134,119.41 | 9,265.20 | 16.00% | ||||||
| 67,059.73 | 80,288.82 | 6,132.06 | 17.92% | 134,119.42 | 160,577.65 | 12,264.16 | 17.92% | ||||||
| 80,288.83 | 161,931.00 | 8,502.72 | 21.36% | 160,577.66 | 323,862.00 | 17,005.47 | 21.36% | ||||||
| 161,931.01 | 255,225.48 | 25,941.48 | 23.52% | 323,862.01 | 510,451.00 | 51,883.01 | 23.52% | ||||||
| 255,225.49 | 487,267.50 | 47,884.38 | 30.00% | 510,451.01 | 974,535.03 | 95,768.74 | 30.00% | ||||||
| 487,267.51 | 649,690.02 | 117,496.98 | 32.00% | 974,535.04 | 1,299,380.04 | 234,993.95 | 32.00% | ||||||
| 649,690.03 | 1,949,070.06 | 169,472.16 | 34.00% | 1,299,380.05 | 3,898,140.12 | 338,944.34 | 34.00% | ||||||
| 1,949,070.07 | En adelante | 611,261.40 | 35.00% | 3,898,140.13 | En adelante | 1,222,522.76 | 35.00% | ||||||