ENERO FEBRERO MARZO ABRIL

ISR RETENIDO POR TERCEROS 35.00 47.00 48.00 23.00

INGRESOS ACUMULABLES 18,050.00 46,015.00 58,135.00 39,060.00
PERDIDAS FISCALES DE EJERCICIOS ANTERIORES
SUBSIDIO AL EMPLEO PGADO AL TRABAJADOR 97.00 181.00 84.00 72.00
PTU PAGADA EN EL EJERCICIO
DEDUCCIONES AUTORIZADAS 10,266.00 24,990.00 26,346.00 10,487.00

PERDIDAS FISCALES DE EJERCICIOS ANTERIORES

PTU PAGADA EN EL EJERCICIO 4000
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
27.00 17.00 55.00 85.00 31.00
48,540.00 64,380.00 38,076.00 20,500.00 19,975.00 10,732.00 11,535.00 10,022.00

72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00

20,958.00 49,158.00 19,158.00 10,050.00 9,876.00 8,865.00 8,725.00 9,540.00

 CONCEPTOS ENERO FEBRERO MARZO ABRIL

INGRESOS 18,050.00 18,050.00 64,065.00 122,200.00

INGRESOS ACUMULADOS 46,015.00 58,135.00 39,060.00
TOTAL DE INGRESOS 18,050.00 64,065.00 122,200.00 161,260.00

DEDUCCIONES AUTORIZADAS 10,266.00 10,266.00 35,256.00 61,602.00

DEDUCCIONES ACUMULADAS 24,990.00 26,346.00 10,487.00
TOTAL DE DEDUCCIONES 10,266.00 35,256.00 61,602.00 72,089.00

BASE GRAVABLE 7,784.00 28,809.00 60,598.00 89,171.00

LIMITE INFERIOR 5,470.93 26,762.95 40,144.42 53,525.89

EXCEDENTE S/LIM.INFERIOR 2,313.07 2,046.05 20,453.58 35,645.11

POR % SOBRE LIM. INFERIOR 10.88% 21.36% 21.36% 21.36%

IMPUESTO MARGINAL 251.66 437.04 4,368.88 7,613.80

CUOTA FIJA 321.26 2,834.24 4,251.36 5,668.48

IMPUESTO CAUSADO I.S.R. 572.92 3,271.28 8,620.24 13,282.28

MENOS RETENCIONES DEL MES 35.00 47.00 48.00 23.00
MENOS SUBSIDIO AL EMPLEO 97.00 181.00 84.00 72.00

PAGO PROVISIONAL DEL MES 440.92 3,043.28 8,488.24 13,187.28

MENOS RETENCIONES ACUMULADAS 0.00 0.00 0.00 0.00
PAGO PROVISIONAL A ENTERAR I.S.R. 440.92 3,043.28 8,488.24 13,187.28

MENOS PAGOS EFECTUADOS CON ANTERIORIDAD - 440.92 2,602.35 5,885.89

ISR A CARGO 440.92 2,602.35 5,885.89 7,301.39

 MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

161,260.00 209,800.00 274,180.00 312,256.00 332,756.00 352,731.00 363,463.00 374,998.00

48,540.00 64,380.00 38,076.00 20,500.00 19,975.00 10,732.00 11,535.00 10,022.00
209,800.00 274,180.00 312,256.00 332,756.00 352,731.00 363,463.00 374,998.00 385,020.00

72,089.00 93,047.00 142,205.00 161,363.00 171,413.00 181,289.00 190,154.00 198,879.00

20,958.00 49,158.00 19,158.00 10,050.00 9,876.00 8,865.00 8,725.00 9,540.00
93,047.00 142,205.00 161,363.00 171,413.00 181,289.00 190,154.00 198,879.00 208,419.00

116,753.00 131,975.00 150,893.00 161,343.00 171,442.00 173,309.00 176,119.00 176,601.00

66,907.36 80,288.83 93,670.30 107,051.77 120,433.24 133,814.71 147,196.18 160,577.66

49,845.64 51,686.17 57,222.70 54,291.23 51,008.76 39,494.29 28,922.82 16,023.34

21.36% 21.36% 21.36% 21.36% 21.36% 21.36% 21.36% 21.36%

10,647.03 11,040.17 12,222.77 11,596.61 10,895.47 8,435.98 6,177.91 3,422.59

7,085.60 8,502.72 9,919.84 11,336.96 12,754.08 14,171.20 15,588.32 17,005.47

17,732.63 19,542.89 22,142.61 22,933.57 23,649.55 22,607.18 21,766.23 20,428.06

27.00 17.00 55.00 85.00 0.00 0.00 0.00 31.00
72.00 72.00 72.00 72.00 72.00 72.00 72.00 72.00

17,633.63 19,453.89 22,015.61 22,776.57 23,577.55 22,535.18 21,694.23 20,325.06

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17,633.63 19,453.89 22,015.61 22,776.57 23,577.55 22,535.18 21,694.23 20,325.06

7,301.39 10,332.24 9,121.64 12,893.97 9,882.60 13,694.95 8,840.23 12,854.00

10,332.24 9,121.64 12,893.97 9,882.60 13,694.95 8,840.23 12,854.00 7,471.05

 ANUAL

2,970,779.00

1,525,982.00
4,000.00
15,500.00
1,425,297.00
1,299,380.05

125,916.95
34.00%

42,811.76
338,944.34

381,756.10
368.00
1,010.00

380,378.10
0.00
380,378.10

93,850.19

286,527.91
II.- Tarifas mensuales de pagos provisionales de ISR para personas físicas con a
1.- Tablas ISR 2022: enero
Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 644.58 0 1.92
644.59 5,470.92 12.38 6.4
5,470.93 9,614.66 321.26 10.88
9,614.67 11,176.62 772.1 16
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
81,211.26 108,281.67 19,582.83 32
108,281.68 324,845.01 28,245.36 34
324,845.02 En adelante 101,876.90 35

2.- Tablas ISR 2022: febrero

Límite inferior Límite superior Cuota fija % Sobre excedente

del límite inferior
0.01 1,289.16 0 1.92
1,289.17 10,941.84 24.76 6.4
10,941.85 19,229.32 642.52 10.88
19,229.33 22,353.24 1,544.20 16
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
162,422.51 216,563.34 39,165.66 32
216,563.35 649,690.02 56,490.72 34
649,690.03 En adelante 203,753.80 35

3.- Tablas ISR 2022: marzo

Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior
0.01 1,933.74 0 1.92
1,933.75 16,412.76 37.14 6.4
16,412.77 28,843.98 963.78 10.88
28,843.99 33,529.86 2,316.30 16
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
243,633.76 324,845.01 58,748.49 32
324,845.02 974,535.03 84,736.08 34
974,535.04 En adelante 305,630.70 35

Tarifas provisionales para personas físicas con ingresos por arrendamiento, o por otorga

Arrendamiento: Mensual

Límite inferiorLímite superioCuota fija en Porcentaje para aplicarse sobre el excedente d

0.01 644.58 0 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 inferiorLímite superioCuota fija en Porcentaje para aplicarse sobre el excedente d

0.01 1,933.74 0 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%
personas físicas con actividad empresarial: 7.- Tabla ISR 2022 julio
4.- Tablas ISR 2022: abril Límite inferioLímite superi Cuota fija
Límite inferioLímite superi Cuota fija % Sobre excedente
del límite inferior 0.01 4,512.06 0
0.01 2,578.32 0 1.92 4,512.07 38,296.44 86.66
2,578.33 21,883.68 49.52 6.4 38,296.45 67,302.62 2,248.82
21,883.69 38,458.64 1,285.04 10.88 67,302.63 78,236.34 5,404.70
38,458.65 44,706.48 3,088.40 16 78,236.35 93,670.29 7,154.07
44,706.49 53,525.88 4,088.04 17.92 93,670.30 188,919.50 9,919.84
53,525.89 107,954.00 5,668.48 21.36 188,919.51 297,763.06 30,265.06
107,954.01 170,150.32 17,294.32 23.52 297,763.07 568,478.75 55,865.11
170,150.33 324,845.00 31,922.92 30 568,478.76 757,971.69 137,079.81
324,845.01 433,126.68 78,331.32 32 757,971.70 ### 197,717.52
433,126.69 ### 112,981.44 34 ### En adelante 713,138.30
### En adelante 407,507.60 35

5.- Tablas ISR 2022: mayo 8.- Tablas ISR 2022: agosto
Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija
del límite inferior
0.01 3,222.90 0 1.92 0.01 5,156.64 0
3,222.91 27,354.60 61.9 6.4 5,156.65 43,767.36 99.04
27,354.61 48,073.30 1,606.30 10.88 43,767.37 76,917.28 2,570.08
48,073.31 55,883.10 3,860.50 16 76,917.29 89,412.96 6,176.80
55,883.11 66,907.35 5,110.05 17.92 89,412.97 107,051.76 8,176.08
66,907.36 134,942.50 7,085.60 21.36 107,051.77 215,908.00 11,336.96
134,942.51 212,687.90 21,617.90 23.52 215,908.01 340,300.64 34,588.64
212,687.91 406,056.25 39,903.65 30 340,300.65 649,690.00 63,845.84
406,056.26 541,408.35 97,914.15 32 649,690.01 866,253.36 156,662.64
541,408.36 ### 141,226.80 34 866,253.37 ### 225,962.88
### En adelante 509,384.50 35 ### En adelante 815,015.20

6.- Tablas ISR 2022: junio 9.- Tablas ISR 2022: septiembre
Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija
del límite inferior
0.01 3,867.48 0 1.92 0.01 5,801.22 0
3,867.49 32,825.52 74.28 6.4 5,801.23 49,238.28 111.42
32,825.53 57,687.96 1,927.56 10.88 49,238.29 86,531.94 2,891.34
57,687.97 67,059.72 4,632.60 16 86,531.95 100,589.58 6,948.90
67,059.73 80,288.82 6,132.06 17.92 100,589.59 120,433.23 9,198.09
80,288.83 161,931.00 8,502.72 21.36 120,433.24 242,896.50 12,754.08
 161,931.01 255,225.48 25,941.48 23.52 242,896.51 382,838.22 38,912.22
255,225.49 487,267.50 47,884.38 30 382,838.23 730,901.25 71,826.57
487,267.51 649,690.02 117,496.98 32 730,901.26 974,535.03 176,245.47
649,690.03 ### 169,472.16 34 974,535.04 ### 254,208.24
### En adelante 611,261.40 35 ### En adelante 916,892.10

Tablas ISR 2022: anual

Límite inferioLímite superi Cuota fija % Sobre excedente
del límite inferior
0.01 7,735.00 0 1.92
7,735.01 65,651.07 148.51 6.4
65,651.08 115,375.90 3,855.14 10.88
115,375.91 134,119.41 9,265.20 16
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
974,535.04 ### 234,993.95 32
### ### 338,944.34 34
### En adelante ### 35

ndamiento, o por otorgar uso o goce temporal de bienes.

rse sobre el excedente del límite inferior

rse sobre el excedente del límite inferior
 10.- Tablas ISR 2022: octubre
Límite inferior Límite superior Cuota fija % Sobre excedente
% Sobre excedente del límite inferior
del límite inferior 0.01 6,445.80 0 1.92
1.92 6,445.81 54,709.20 123.8 6.4
6.4 54,709.21 96,146.60 3,212.60 10.88
10.88 96,146.61 111,766.20 7,721.00 16
16 111,766.21 133,814.70 10,220.10 17.92
17.92 133,814.71 269,885.00 14,171.20 21.36
21.36 269,885.01 425,375.80 43,235.80 23.52
23.52 425,375.81 812,112.50 79,807.30 30
30 812,112.51 1,082,816.70 195,828.30 32
32 1,082,816.71 3,248,450.10 282,453.60 34
34 3,248,450.11 En adelante ### 35
35

11.- Tablas ISR 2022: noviembre

% Sobre excedente Límite inferior Límite superior Cuota fija % Sobre excedente
del límite inferior del límite inferior
1.92 0.01 7,090.38 0 1.92
6.4 7,090.39 60,180.12 136.18 6.4
10.88 60,180.13 105,761.26 3,533.86 10.88
16 105,761.27 122,942.82 8,493.10 16
17.92 122,942.83 147,196.17 11,242.11 17.92
21.36 147,196.18 296,873.50 15,588.32 21.36
23.52 296,873.51 467,913.38 47,559.38 23.52
30 467,913.39 893,323.75 87,788.03 30
32 893,323.76 1,191,098.37 215,411.13 32
34 1,191,098.38 3,573,295.11 310,698.96 34
35 3,573,295.12 En adelante ### 35

12.- Tablas ISR 2022: diciembre % Sobre excedente

% Sobre excedente Límite inferior Límite superior Cuota fija del límite inferior
del límite inferior 0.01 7,735.00 0 1.92
1.92 7,735.01 65,651.07 148.51 6.4
6.4 65,651.08 115,375.90 3,855.14 10.88
10.88 115,375.91 134,119.41 9,265.20 16
16 134,119.42 160,577.65 12,264.16 17.92
17.92 160,577.66 323,862.00 17,005.47 21.36
21.36 323,862.01 510,451.00 51,883.01 23.52
23.52 510,451.01 974,535.03 95,768.74 30
30 974,535.04 1,299,380.04 234,993.95 32
32 1,299,380.05 3,898,140.12 338,944.34 34
34 3,898,140.13 En adelante ### 35
35