Tabla ISR Mensual 2022 (Artículo 96 LISR)
| Límite Inferior | Límite Superior | Cuota Fija | % Excedente |
|---|---|---|---|
| $0.01 | $8,601.50 | $0.00 | 1.92% |
| $8,601.51 | $73,087.44 | $165.24 | 6.40% |
| $73,087.45 | $128,410.06 | $4,298.48 | 10.88% |
| $128,410.07 | $149,298.27 | $10,318.29 | 16.00% |
| $149,298.28 | $178,770.95 | $13,660.94 | 17.92% |
| $178,770.96 | $360,136.99 | $18,942.77 | 21.36% |
| $360,137.00 | $567,996.73 | $57,666.51 | 23.52% |
| $567,996.74 | $1,084,173.44 | $106,527.79 | 30.00% |
| $1,084,173.45 | $1,445,564.59 | $261,778.83 | 32.00% |
| $1,445,564.60 | En adelante | $377,483.05 | 35.00% |
Para aplicar la tabla correctamente: El ingreso gravable del período es el total de percepciones menos las exenciones aplicables (aguinaldo dentro del límite, horas extra dentro del límite, etc.).