En el artículo 152 de la ley del ISR, indica que las tarifas deben ser actualizadas cuando la inflación acumulada supere el 10%. En 2021 ocurrió la ultima actualización de las tablas (publicada en 2020 y que aplicaron en 2021). Actualmente, al cierre de 2021, la inflación acumulada tiene una inflación anual de 7.45% en Diciembre (1a quincena).
Es por ello que en 2022 no se esperan cambios en dichas tablas (si la autoridad no dice otra cosa) con respecto al año anterior. Si quieres validar tus cálculos de nómina con estas tablas de forma automática, visita nuestra Calculadora de nómina 2022. De igual manera te invitamos a conocer nuestra calculadora finiquito y liquidación 2022 para pagar correctamente las indemnizaciones a tus trabajadores.
TABLAS ISR 2022: RETENCIONES DIARIAS
| 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 |
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 aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo semanal |
| $ | $ | $ | $ | % | $ |
| 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 |
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 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 aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo decenal |
| $ | $ | $ | $ | % | $ |
| 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 |
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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 aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo quincenal |
| $ | $ | $ | $ | % | $ |
| 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 |
TABLAS ISR 2022: PAGOS MENSUALES
| 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.
Tablas ISR
Monto de ingresos que sirven de base para calcular el impuest
| 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 aplicarse sobre el excedente del límite inferior 1 | Subsidio para el empleo mensual |
| $ | $ | $ | $ | % | $ |
| 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 |
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 |
