Anexo 8 de la Resolución Miscelánea Fiscal para 2022, versión anticipada, publicado el 5 de enero de 2022.
Periodo: Enero
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.01 | 644.58 | – | 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% |
| 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% |
Periodo: Febrero
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.02 | 1,289.16 | – | 1.92% |
| 1,289.18 | 10,941.84 | 24.76 | 6.40% |
| 10,941.86 | 19,229.32 | 642.52 | 10.88% |
| 19,229.34 | 22,353.24 | 1,544.20 | 16% |
| 22,353.26 | 26,762.94 | 2,044.02 | 17.92% |
| 26,762.96 | 53,977.00 | 2,834.24 | 21.36% |
| 53,977.02 | 85,075.16 | 8,647.16 | 23.52% |
| 85,075.18 | 162,422.50 | 15,961.46 | 30% |
| 162,422.52 | 216,563.34 | 39,165.66 | 32% |
| 216,563.36 | 649,690.02 | 56,490.72 | 34% |
| 649,690.04 | En adelante | 203,753.80 | 35% |
Periodo: Marzo
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.03 | 1,933.74 | – | 1.92% |
| 1,933.77 | 16,412.76 | 37.14 | 6.40% |
| 16,412.79 | 28,843.98 | 963.78 | 10.88% |
| 28,844.01 | 33,529.86 | 2,316.30 | 16% |
| 33,529.89 | 40,144.41 | 3,066.03 | 17.92% |
| 40,144.44 | 80,965.50 | 4,251.36 | 21.36% |
| 80,965.53 | 127,612.74 | 12,970.74 | 23.52% |
| 127,612.77 | 243,633.75 | 23,942.19 | 30% |
| 243,633.78 | 324,845.01 | 58,748.49 | 32% |
| 324,845.04 | 974,535.03 | 84,736.08 | 34% |
| 974,535.06 | En adelante | 305,630.70 | 35% |
Periodo: Abril
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.04 | 2,578.32 | – | 1.92% |
| 2,578.36 | 21,883.68 | 49.52 | 6.40% |
| 21,883.72 | 38,458.64 | 1,285.04 | 10.88% |
| 38,458.68 | 44,706.48 | 3,088.40 | 16% |
| 44,706.52 | 53,525.88 | 4,088.04 | 17.92% |
| 53,525.92 | 107,954.00 | 5,668.48 | 21.36% |
| 107,954.04 | 170,150.32 | 17,294.32 | 23.52% |
| 170,150.36 | 324,845.00 | 31,922.92 | 30% |
| 324,845.04 | 433,126.68 | 78,331.32 | 32% |
| 433,126.72 | 1,299,380.04 | 112,981.44 | 34% |
| 1,299,380.08 | En adelante | 407,507.60 | 35% |
Periodo: Mayo
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.05 | 3,222.90 | – | 1.92% |
| 3,222.95 | 27,354.60 | 61.90 | 6.40% |
| 27,354.65 | 48,073.30 | 1,606.30 | 10.88% |
| 48,073.35 | 55,883.10 | 3,860.50 | 16% |
| 55,883.15 | 66,907.35 | 5,110.05 | 17.92% |
| 66,907.40 | 134,942.50 | 7,085.60 | 21.36% |
| 134,942.55 | 212,687.90 | 21,617.90 | 23.52% |
| 212,687.95 | 406,056.25 | 39,903.65 | 30% |
| 406,056.30 | 541,408.35 | 97,914.15 | 32% |
| 541,408.40 | 1,624,225.05 | 141,226.80 | 34% |
| 1,624,225.10 | En adelante | 509,384.50 | 35% |
Periodo: Junio
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.06 | 3,867.48 | – | 1.92% |
| 3,867.54 | 32,825.52 | 74.28 | 6.40% |
| 32,825.58 | 57,687.96 | 1,927.56 | 10.88% |
| 57,688.02 | 67,059.72 | 4,632.60 | 16% |
| 67,059.78 | 80,288.82 | 6,132.06 | 17.92% |
| 80,288.88 | 161,931.00 | 8,502.72 | 21.36% |
| 161,931.06 | 255,225.48 | 25,941.48 | 23.52% |
| 255,225.54 | 487,267.50 | 47,884.38 | 30% |
| 487,267.56 | 649,690.02 | 117,496.98 | 32% |
| 649,690.08 | 1,949,070.06 | 169,472.16 | 34% |
| 1,949,070.12 | En adelante | 611,261.40 | 35% |
Periodo: Julio
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.07 | 4,512.06 | – | 1.92% |
| 4,512.13 | 38,296.44 | 86.66 | 6.40% |
| 38,296.51 | 67,302.62 | 2,248.82 | 10.88% |
| 67,302.69 | 78,236.34 | 5,404.70 | 16% |
| 78,236.41 | 93,670.29 | 7,154.07 | 17.92% |
| 93,670.36 | 188,919.50 | 9,919.84 | 21.36% |
| 188,919.57 | 297,763.06 | 30,265.06 | 23.52% |
| 297,763.13 | 568,478.75 | 55,865.11 | 30% |
| 568,478.82 | 757,971.69 | 137,079.81 | 32% |
| 757,971.76 | 2,273,915.07 | 197,717.52 | 34% |
| 2,273,915.14 | En adelante | 713,138.30 | 35% |
Periodo: Agosto
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.08 | 5,156.64 | – | 1.92% |
| 5,156.72 | 43,767.36 | 99.04 | 6.40% |
| 43,767.44 | 76,917.28 | 2,570.08 | 10.88% |
| 76,917.36 | 89,412.96 | 6,176.80 | 16% |
| 89,413.04 | 107,051.76 | 8,176.08 | 17.92% |
| 107,051.84 | 215,908.00 | 11,336.96 | 21.36% |
| 215,908.08 | 340,300.64 | 34,588.64 | 23.52% |
| 340,300.72 | 649,690.00 | 63,845.84 | 30% |
| 649,690.08 | 866,253.36 | 156,662.64 | 32% |
| 866,253.44 | 2,598,760.08 | 225,962.88 | 34% |
| 2,598,760.16 | En adelante | 815,015.20 | 35% |
Periodo: Septiembre
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.09 | 5,801.22 | – | 1.92% |
| 5,801.31 | 49,238.28 | 111.42 | 6.40% |
| 49,238.37 | 86,531.94 | 2,891.34 | 10.88% |
| 86,532.03 | 100,589.58 | 6,948.90 | 16% |
| 100,589.67 | 120,433.23 | 9,198.09 | 17.92% |
| 120,433.32 | 242,896.50 | 12,754.08 | 21.36% |
| 242,896.59 | 382,838.22 | 38,912.22 | 23.52% |
| 382,838.31 | 730,901.25 | 71,826.57 | 30% |
| 730,901.34 | 974,535.03 | 176,245.47 | 32% |
| 974,535.12 | 2,923,605.09 | 254,208.24 | 34% |
| 2,923,605.18 | En adelante | 916,892.10 | 35% |
Periodo: Octubre
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.10 | 6,445.80 | – | 1.92% |
| 6,445.90 | 54,709.20 | 123.80 | 6.40% |
| 54,709.30 | 96,146.60 | 3,212.60 | 10.88% |
| 96,146.70 | 111,766.20 | 7,721.00 | 16% |
| 111,766.30 | 133,814.70 | 10,220.10 | 17.92% |
| 133,814.80 | 269,885.00 | 14,171.20 | 21.36% |
| 269,885.10 | 425,375.80 | 43,235.80 | 23.52% |
| 425,375.90 | 812,112.50 | 79,807.30 | 30% |
| 812,112.60 | 1,082,816.70 | 195,828.30 | 32% |
| 1,082,816.80 | 3,248,450.10 | 282,453.60 | 34% |
| 3,248,450.20 | En adelante | 1,018,769.00 | 35% |
Periodo: Noviembre
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.11 | 7,090.38 | – | 1.92% |
| 7,090.49 | 60,180.12 | 136.18 | 6.40% |
| 60,180.23 | 105,761.26 | 3,533.86 | 10.88% |
| 105,761.37 | 122,942.82 | 8,493.10 | 16% |
| 122,942.93 | 147,196.17 | 11,242.11 | 17.92% |
| 147,196.28 | 296,873.50 | 15,588.32 | 21.36% |
| 296,873.61 | 467,913.38 | 47,559.38 | 23.52% |
| 467,913.49 | 893,323.75 | 87,788.03 | 30% |
| 893,323.86 | 1,191,098.37 | 215,411.13 | 32% |
| 1,191,098.48 | 3,573,295.11 | 310,698.96 | 34% |
| 3,573,295.22 | En adelante | 1,120,645.90 | 35% |
Periodo: Diciembre
| Límite inferior | Límite superior | Cuota fija | % Sobre excedente del límite inferior |
| 0.01 | 7,735.00 | – | 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% |
| 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 | 1,299,380.04 | 234,993.95 | 32% |
| 1,299,380.05 | 3,898,140.12 | 338,944.34 | 34% |
| 3,898,140.13 | En adelante | 1,222,522.76 | 35% |
Fuente: Anexo 8.
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