CONCEPTOS Y TARIFAS DE RETENCION EN
Decreto 3257 del 30 de Diciembre 2002
|
Conceptos |
Tarifa |
Base |
Compras
Generales declarantes
|
3.5% |
Pago o abono en cuenta igual o superior a $460.000 |
|
Compras
Generales no declarantes |
3.5% |
Pago o abono en cuenta igual o superior a $460.000 |
|
Compra de Combustible (Gasolina, ACPM y Gas Natural) |
0.1% |
Pago o abono en cuenta igual o superior a $460.000 |
|
Compra
de bienes y productos Agrícolas o Pecuarios sin procesamiento industrial |
1.5% |
Pago o abono en cuenta igual o superior a $1.600.000 |
|
Compra
de bienes y productos Agrícolas o Pecuarios sin procesamiento industrial que
hacen personas jurídicas, sociedades de hecho y personas naturales agentes
retenedores . |
3.5% |
Pago o abono en cuenta igual o superior a $1.600.000 |
|
Compra
de Café Pergamino o Cereza |
1.5% |
Pago
o abono en cuenta igual o superior a $2.600.000 |
|
Contratos de construcción y urbanización |
1% |
Todo el pago |
|
Honorarios y Comisiones prestados por Personas Jurídicas y pagados por declarantes. |
11% |
Todo el pago |
|
Honorarios
y Comisiones prestados por Personas
naturales con pagos o abonos menores o iguales a $ 60.000.000 durante el año
gravable 2003 y pagados por declarantes. |
10% |
Todo
el pago |
|
Honorarios
y Comisiones prestados por Personas
naturales con pagos o abonos superiores a $ 60.000.000 durante el año
gravable 2003 y pagados por declarantes. Nota
1: Si ingresos del contrato superan en el 2003 $60.000.000 Nota
2: A partir de la fecha en que excedan los pagos o abonos en cuenta en el
2003 $60.000.000. |
11% |
Todo
el pago |
|
Honorarios y Comisiones pagados por no declarantes |
10% |
Todo el pago |
|
Servicios Generales declarantes |
6% |
Pago o abono en cuenta igual o superior a $66.000 |
|
Servicios
Generales no declarantes |
6% |
Pago
o abono en cuenta igual o superior a $66.000 |
|
Servicios de Transporte de carga |
1% |
Pago o abono en cuenta igual o superior a $66.000 |
|
Servicio de Transporte de pasajeros pagado por declarantes |
3.5% |
Pago o abono en cuenta igual o superior a $460.000 |
|
Servicio
de Transporte de pasajeros pagado por no declarantes |
3.5% |
Pago
o abono en cuenta igual o superior a $460.000 |
|
Servicios Temporales |
2% |
Pago o abono en cuenta igual o superior a $66.000 |
|
Servicio
Vigilancia y Aseo |
3% |
Pago
o abono en cuenta igual o superior a $66.000 |
|
Arrendamiento de Bienes Muebles |
4% |
Todo el pago |
|
Arrendamiento de Bienes Raíces que hacen personas jurídicas, sociedades de hecho y personas naturales agentes retenedores |
3.5% |
Pago o abono en cuenta igual o superior a $460.000 |
|
Servicios de hotel, restaurante y hospedaje declarantes |
3.5% |
Pago o abono en cuenta igual o superior a $66.000 |
|
Servicios
de hotel, restaurante y hospedaje no
declarantes |
3.5% |
Pago
o abono en cuenta igual o superior a $66.000 |
|
Por impuesto de timbre para instrumentos públicos o privados |
1.5% |
$53.000.000 |
|
Rifas,
Loterías, Apuestas y Similares |
20% |
Pago
o abono en cuenta igual o superior a $800.000 |
|
Contratos
de consultoría y de administración
delegada pagados por declarantes a favor de personas jurídicas y asimiladas. |
11% |
Todo
el pago |
|
Contratos
de consultoría y de administración
delegada pagados por declarantes a favor de personas naturales, con pagos o
abonos superiores a $ 60.000.000 durante el año gravable 2003 Nota
1: Si ingresos del contrato superan en el 2003 $60.000.000 Nota
2: A partir de la fecha en que excedan los pagos o abonos en cuenta en el
2003 $60.000.000. |
11% |
Todo
el pago |
|
Contratos
de consultoría y de administración
delegada pagados por declarantes a favor de personas naturales, con pagos o
abonos menores o iguales a $ 60.000.000 durante el año gravable 2003 |
10% |
Todo
el pago |
|
Consultorías,
servicios técnicos y de asistencia técnica, prestados por no residentes o no
domiciliados en Colombia, tendrán retención, bien sea que se presten en el
país o en el exterior. |
10% |
Todo
el pago |
|
Consultoría
en Obras Públicas |
2% |
Todo
el pago |
|
Rendimientos
financieros |
7% |
Todo
el pago |
|
Rendimientos
de títulos de ahorro a largo plazo (mayores de 5 años) |
4% |
Todo
el pago |
|
Enajenación
de Activos Fijos, personas naturales |
1% |
Todo
el pago |
|
Ingresos
laborales |
Según Tabla |
Pagos
superiores a $1.500.001 |
|
Servicios
públicos personas jurídicas. |
2.5% |
Todo
el pago reducido en el porcentaje de exención aplicable a cada año. |
|
Retención
en |
75% del IVA |
Valor
del IVA |
|
Retención
en |
10% del IVA |
Valor
del IVA |
|
Retención
en colocación independiente de juegos de suerte y azar |
3% |
80.000 |
|
Sanción
MINIMA |
|
$170.000 |
DECRETO 3259 de Diciembre de 2002
A partir del 1 de enero de 2003 el impuesto de salida al exterior de nacionales y extranjeros residentes en el país será de cuarentea y tres mil ($43.000.oo) pesos moneda legal.
DECRETO 3260 de Diciembre de 2002
Por el cual se determina la renta o ganancia
ocasional, proveniente de la enajenación de activos fijos durante el año
gravable 2002 de bienes raíces y de acciones y aportes que tengan carácter de
activos fijos, para los contribuyentes que sean personas naturales sometidas al
sistema de ajustes por inflación, desde los años
|
Año de adquisición |
Acciones y Aportes |
Bienes Raíces |
|
1955 y anteriores |
1490,78 |
4.405,84 |
|
1996 .... |
....... |
........ |
|
2001 |
1,07 |
1,08 |
TABLA DEL IMPUESTO SOBRE
Intervalos
de renta o ganancia Tarifa
del promedio Impuesto
ocasional de intervalo % $
1 a 19,700,000 0.00 0
19,700,001 a 19,900,000 0.10 20,000
19,900,001 a 20,100,000 0.30 60,000
20,100,001 a 20,300,000 0.50 100,000
20,300,001 a 20,500,000 0.69
140,000
20,500,001 a 20,700,000 0.87 180,000
20,700,001 a 20,900,000 1.06 220,000
20,900,001 a 21,100,000 1.24 260,000
21,100,001 a 21,300,000 1.42 300,000
21,300,001 a 21,500,000 1.59 340,000
21,500,001 a 21,700,000 1.76 380,000
21,700,001 a 21,900,000 1.93 420,000
21,900,001 a 22,100,000 2.09 460,000
22,100,001 a 22,300,000 2.25 500,000
22,300,001 a 22,500,000 2.41 540,000
22,500,001 a 22,700,000 2.57 580,000
22,700,001 a 22,900,000 2.72 620,000
22,900,001 a 23,100,000 2.87 660,000
23,100,001 a 23,300,000 3.02 700,000
23,300,001 a 23,500,000 3.16 740,000
23,500,001 a 23,700,000 3.31 780,000
23,700,001 a 23,900,000 3.45 820,000
23,900,001 a 24,100,000 3.58 860,000
24,100,001 a 24,300,000 3.72 900,000
24,300,001 a 24,500,000 3.85 940,000
24,500,001 a 24,700,000 3.98 980,000
24,700,001 a 24,900,000 4.11 1,020,000
24,900,001 a 25,100,000 4.24 1,060,000
25,100,001 a 25,300,000 4.37 1,100,000
25,300,001 a 25,500,000 4.49 1,140,000
25,500,001 a 25,700,000 4.61 1,180,000
25,700,001 a 25,900,000 4.73 1,220,000
25,900,001 a 26,100,000 4.85 1,260,000
26,100,001 a 26,300,000 4.96 1,300,000
26,300,001 a 26,500,000 5.08 1,340,000
26,500,001 a 26,700,000 5.19 1,380,000
Intervalos
de renta o ganancia Tarifa
del promedio Impuesto
ocasional de intervalo % $
26,700,001 a 26,900,000 5.30 1,420,000
26,900,001 a 27,100,000 5.41 1,460,000
27,100,001 a 27,300,000 5.51 1,500,000
27,300,001 a 27,500,000 5.62 1,540,000
27,500,001 a 27,700,000 5.72 1,580,000
27,700,001 a 27,900,000 5.83 1,620,000
27,900,001 a 28,100,000 5.93 1,660,000
28,100,001 a 28,300,000 6.03 1,700,000
28,300,001 a 28,500,000 6.13 1,740,000
28,500,001 a 28,700,000 6.22 1,780,000
28,700,001 a 28,900,000 6.32 1,820,000
28,900,001 a 29,100,000 6.41 1,860,000
29,100,001 a 29,300,000 6.51 1,900,000
29,300,001 a 29,500,000 6.60 1,940,000
29,500,001 a 29,700,000 6.75 1,998,000
29,700,001 a 29,900,000 6.90 2,056,000
29,900,001 a 30,100,000 7.05 2,114,000
30,100,001 a 30,300,000 7.19 2,172,000
30,300,001 a 30,500,000 7.34 2,230,000
30,500,001 a 30,700,000 7.48 2,288,000
30,700,001 a 30,900,000 7.62 2,346,000
30,900,001 a 31,100,000 7.75 2,404,000
31,100,001 a 31,300,000 7.89 2,462,000
31,300,001 a 31,500,000 8.03 2,520,000
31,500,001 a 31,700,000 8.16 2,578,000
31,700,001 a 31,900,000 8.29 2,636,000
31,900,001 a 32,100,000 8.42 2,694,000
32,100,001 a 32,300,000 8.55 2,752,000
32,300,001 a 32,500,000 8.67 2,810,000
32,500,001 a 32,700,000 8.80 2,868,000
32,700,001 a 32,900,000 8.92 2,926,000
32,900,001 a 33,100,000 9.04 2,984,000
33,100,001 a 33,300,000 9.16 3,042,000
33,300,001 a 33,500,000 9.28 3,100,000
33,500,001 a 33,700,000 9.40 3,158,000
33,700,001 a 33,900,000 9.51 3,216,000
33,900,001 a
34,100,000
9.63 3,274,000
34,100,001 a 34,300,000 9.74 3,332,000
34,300,001 a 34,500,000 9.85 3,390,000
34,500,001 a 34,700,000 9.97 3,448,000
34,700,001 a 34,900,000 10.07 3,506,000
34,900,001 a 35,100,000 10.18 3,564,000
35,100,001 a 35,300,000 10.29 3,622,000
35,300,001 a 35,500,000 10.40 3,680,000
35,500,001 a 35,700,000 10.50 3,738,000
35,700,001 a 35,900,000 10.60 3,796,000
35,900,001 a 36,100,000 10. 71 3,854,000
36,100,001 a 36,300,000 10.81 3,912,000
36,300,001 a 36,500,000 10.91 3,970,000
36,500,001 a 36,700,000 11.01 4,028,000
36,700,001 a 36,900,000 11.10 4,086,000
36,900,001 a 37,100,000 11.20 4,144,000
37,100,001 a 37,300,000 11.30 4,202,000
37,300,001 a 37,500,000 11.39 4,260,000
37,500,001 a 37,700,000 11.48 4,318,000
37,700,001 a 37,900,000 11.58 4,376,000
37,900,001 a 38,100,000 11.67 4,434,000
38,100,001 a 38,300,000 11.76 4,492,000
38,300,001 a 38,500,000 11.85 4,550,000
38,500,001 a 38,700,000 11.94 4,608,000
38,700,001 a 38,900,000 12.03 4,666,000
38,900,001 a 39,100,000 12.11 4,724,000
39,100,001 a 39,300,000 12.20 4,782,000
39,300,001 a 39,500,000 12.28 4,840,000
Intervalos
de renta o ganancia Tarifa
del promedio Impuesto
ocacional de intervalo % $
39,500,001 a 39,700,000 12.37 4,898,000
39,700,001 a 39,900,000 12.45 4,956,000
39,900,001 a 40,100,000 12.54 5,014,000
40,100,001 a 40,300,000 12.62 5,072,000
40,300,001 a 40,500,000 12.70 5,130,000
40,500,001 a 40,700,000 12.78 5,188,000
40,700,001 a 40,900,000 12.86 5,246,000
40,900,001 a 41,100,000 12.94 5,304,000
41,100,001 a 41,300,000 13.01 5,362,000
41,300,001 a 41,500,000 13.09 5,420,000
4 1,500,001 a 41,700,000 13.17 5,478,000
41,700,001 a 41,900,000 13.24 5,536,000
41,900,001 a 42,100,000 13.32 5,594,000
42,100,001 a 42,300,000 13.39 5,652,000
42,300,001 a 42,500,000 13.47 5,710,000
42,500,001 a 42,700,000 13.54 5,768,000
42,700,001 a 42,900,000 13.61 5,826,000
42,900,001 a 43,100,000 13.68 5,884,000
43,100,001 a 43,300,000 13.75 5,942,000
43,300,001 a 43,500,000 13.82 6,000,000
43,500,001 a 43,700,000 13.89 6,058,000
43,700,001 a 43,900,000 13.96 6,116,000
43,900,001 a 44,100,000 14.03 6,174,000
44,100,001 a 44,300,000 14.10 6,232,000
44,300,001 a 44,500,000 14.17 6,290,000
44,500,001 a 44,700,000 14.23 6,348,000
44,700,001 a 44,900,000 14.30 6,406,000
44,900,001 a 45,100,000 14.36 6,464,000
45,100,001 a 45,300,000 14.43 6,522,000
45,300,001 a 45,500,000 14.49 6,580,000
45,500,001 a 45,700,000 14.56 6,638,000
45,700,001 a 45,900,000 14.62 6,696,000
45,900,001 a 46,100,000 14.68 6,754,000
46,100,001 a 46,300,000 14.74 6,812,000
46,300,001 a 46,500,000 14.81 6,870,000
46,500,001 a 46,700,000 14.87 6,928,000
46,700,001 a 46,900,000 14.93 6,986,000
46,900,001 a 47,100,000 14.99 7,044,000
47,100,001 a 47,300,000 15.05 7,102,000
47,300,001 a 47,500,000 15.11 7,160,000
47,500,001 a 47,700,000 15.16 7,218,000
47,700,001 a 47,900,000 15.22 7,276,000
47,900,001 a 48,100,000 15.28 7,334,000
48,100,001 a 48,300,000 15.34 7,392,000
48,300,001 a 48,500,000 15.39 7,450,000
48,500,001 a 48,700,000 15.45 7,508,000
48,700,001 a 48,900,000 15.50 7,566,000
48,900,001 a 49,100,000 15.56 7,624,000
49,100,001 a 49,300,000 15.61 7,682,000
49,300,001 a 49,500,000 15.67 7,740,000
49,500,001 a 49,700,000 15.72
7,798,000
49,700,001 a 49,900,000 15.78 7,856,000
49,900,001 a 50,100,000 15.83 7,914,000
50,100,001 a 50,300,000 15.88 7,972,000
50,300,001 a 50,500,000 15.93 8,030,000
50,500,001 a 50,700,000 15.98 8,088,000
50,700,001 a 50,900,000 16.04 8,146,000
50,900,001 a 51,100,000 16.09 8,204,000
51,100,001 a 51,300,000 16.14 8,262,000
51,300,001 a 51,500,000 16.19 8,320,000
51,500,001 a 51,700,000 16.24 8,378,000
51,700,001 a 51,900,000 16.29 8,436,000
51,900,001 a 52,100,000 16.33 8,494,000
52,100,001 a 52,300,000 16.38 8,552,000
Intervalos
de renta o ganancia Tarifa
del promedio Impuesto
ocacional de intervalo % $
52,300,001 a 52,500,000 16.43 8,610,000
52,500,001 a 52,700,000 16.48 8,668,000
52,700,001 a 52,900,000 16.53 8,726,000
52,900,001 a 53,100,000 16.57 8,784,000
53,100,001 a 53,300,000 16.62 8,842,000
53,300,001 a 53,500,000 16.67 8,900,000
53,500,001 a 53,700,000 16.71 8,958,000
53,700,001 a 53,900,000 16.76 9,016,000
53,900,001 a 54,100,000 16.80 9,074,000
54,100,001 a 54,300,000 16.85 9,132,000
54,300,001 a 54,500,000 16.89 9,190,000
54,500,001 a 54,700,000 16.94 9,248,000
54,700,001 a 54,900,000 16.98 9,306,000
54,900,001 a 55,100,000 17.03 9,364,000
55,100,001 a 55,300,000 17.07 9,422,000
55,300,001 a 55,500,000 17.11 9,480,000
55,500,001 a 55,700,000 17.15 9,538,000
55,700,001 a 55,900,000 17.20 9,596,000
55,900,001 a 56,100,000 17.24 9,654,000
56,100,001 a 56,300,000 17.28 9,712,000
56,300,001 a 56,500,000 17.32 9,770,000
56,500,001 a 56,700,000 17.36 9,828,000
56,700,001 a 56,900,000 17.40 9,886,000
56,900,001 a 57,100,000 17.45 9,944,000
57,100,001 a 57,300,000 17.49 10,002,000
57,300,001 a 57,500,000 17.53 10,060,000
57,500,001 a 57,700,000 17.57 10,118,000
57,700,001 a 57,900,000 17.61 10,176,000
57,900,001 a 58,100,000 17.64 10,234,000
58,100,001 a 58,300,000 17.68 10,292,000
58,300,001 a 58,500,000 17.72 10,350,000
58,500,001 a 58,700,000 17.76 10,408,000
58,700,001 a 58,900,000 17.80 10,466,000
58,900,001 a 59,100,000 17.84 10,524,000
59,100,001 a 59,300,000
17.88 10,582,000
59,300,001 a 59,500,000 17.91 10,640,000
59,500,001 a 59,700,000 17.95 10,698,000
59,700,001 a 59,900,000 17.99 10,756,000
59,900,001 a 60,100,000 18.02 10,814,000
60,100,001 a 60,300,000 18.06 10,872,000
60,300,001 a 60,500,000 18.10 10,930,000
60,500,001 a 60,700,000 18.13 10,988,000
60,700,001 a 60,900,000 18.17 11,046,000
60,900,001 a 61,100,000 18.20 11,104,000
61,100,001 a 61,300,000 18.24 11,162,000
61,300,001 a 61,500,000 18.27 11,220,000
61,500,001 a 61,700,000 18.31 11,278,000
61,700,001 a 61,900,000 18.34 11,336,000
61,900,001 a 62,100,000 18.38 11,394,000
62,100,001 a 62,300,000 18.41 11,452,000
62,300,001 a 62,500,000 18.45 11,510,000
62,500,001 a 62,700,000 18.48 11,568,000
62,700,001 a 62,900,000 18.51 11,626,000
62,900,001 a 63,100,000 18.55 11,684,000
63,100,001 a 63,300,000 18.58 11,742,000
63,300,001 a 63,500,000 18.61 11,800,000
63,500,001 a 63,700,000 18.64 11,858,000
63,700,001 a 63,900,000 18.68 11,916,000
63,900,001 a 64,100,000 18.71 11,974,000
64,100,001 a 64,300,000 18.74 12,032,000
64,300,001 a 64,500,000 18.77 12,090,000
64,500,001 a 64,700,000 18.80 12,148,000
64,700,001 a 64,900,000 18.84 12,206,000
64,900,001 a 65,100,000 18.87 12,264,000
Intervalos de renta o ganancia Tarifa del
promedio Impuesto
ocacional de intervalo % $
65,100,001 a 65,300,000 18.90 12,322,000
65,300,001 a 65,500,000 18.93 12,380,000
65,500,001 a 65,700,000 18.96 12,438,000
65,700,001 a 65,900,000 18.99 12,496,000
65,900,001 a 66,100,000 19.02 12,554,000
66,100,001 a 66,300,000 19.05 12,612,000
66,300,001 a 66,500,000 19.08 12,670,000
66,500,001 a 66,700,000 19.11 12,728,000
66,700,001 a 66,900,000 19.14 12,786,000
66,900,001 a 67,100,000 19.17 12,844,000
67,100,001 a 67,300,000 19.20 12,902,000
67,300,001 a 67,500,000 19.23 12,960,000
67,500,001 a 67,700,000 19.26 13,018,000
67,700,001 a 67,900,000 19.29 13,076,000
67,900,001 a 68,100,000 19.31 13,134,000
68,100,001 a 68,300,000 19.34 13,192,000
68,300,001 a 68,500,000 19.37 13,250,000
68,500,001 a 68,700,000 19.40 13,308,000
68,700,001 a 68,900, 000 19.43 13,366,000
68,900,001 a 69,100,000 19.46 13,424,000
69,100,001 a 69,300,000 19.48 13,482,000
69,300,001 a 69,500,000 19.51 13,540,000
69,500,001 a 69,700,000 19.54 13,598,000
69,700,001 a 69,900,000 19.56 13,656,000
69,900,001 a 70,100,000 19.59 13,714,000
70,100,001 a 70,300,000 19.62 13,772,000
70,300,001 a 70,500,000 19.64 13,830,000
70,500,001 a 70,700,000 19.67 13,888,000
70,700,001 a 70,900,000 19.70 13,946,000
70,900,001 a 71,100,000 19.72 14,004,000
71,100,001 a 71,300,000 19.75 14,062,000
71,300,001 a 71,500,000 19.78 14,120,000
71,500,001 a 71,700,000 19.80 14,178,000
71,700,001 a 71,900,000 19.83 14,236,000
71,900,001 a 72,100,000 19.85 14,294,000
72,100,001 a 72,300,000 19.88 14,352,000
72,300,001 a 72,500,000 19.90 14,410,000
72,500,001 a 72,700,000 19.93 14,468,000
72,700,001 a 72,900,000 19.95 14, 526,000
72,900,001 a 73,100,000 19.98 14,584,000
73,100,001 a 73,300,000 20.00 14,642,000
73,300,001 a 73,500,000 20.03 14,700,000
73,500,001 a 73,700,000 20.05 14,758,000
73,700,001 a 73,900,000 20.08 14,816,000
73,900,001 a 74,100,000 20.10 14,874,000
74,100,001 a 74,300,000 20.12 14,932,000
74,300,001 a 74,500,000 20.15 14,990,000
74,500,001 a 74,700,000 20.17 15,048,000
74,700,001 a 74,900,000 20.20 15,106,000
74,900,001 a 75,100,000 20.22
15,164,000
75,100,001 a 75,300,000 20.24 15,222,000
75,300,001 a 75,500,000 20.27 15,280,000
75,500,001 a 75,700,000 20.29 15,338,000
75,700,001 a 75,900,000 20.31 15,396,000
75,900,001 a 76,100,000 20.33 15,454,000
76,100,001 a 76,300,000 20.36 15,512,000
76,300,001 a 76,500,000 20.38 15,570,000
76,500,001 a 76,700,000 20.40 15,628,000
76,700,001 a 76,900,000 20.42 15,686,000
76,900,001 a 77,100,000 20.45 15,744,000
77,100,001 a 77,300,000 20.47 15,802,000
77,300,001 a 77,500,000 20.49 15,860,000
77,500,001 a 77,700,000 20.51 15,918,000
77,700,001 a 77,900,000 20.53 15,976,000
Intervalos
de renta o ganancia Tarifa
del promedio Impuesto
ocacional de intervalo % $
77,900,001 a 78,100,000 20.56 16,034,000
78,100,001 a 78,300,000 20.58 16,092,000
78,300,001 a 78,500,000 20.60 16,150,000
78,500,001 a 78,700,000 20.62 16,208,000
78,700,001 a 78,900,000 20.66 16,278,000
78,900,001 a 79,100,000 20.69 16,348,000
79,100,001 a 79,300,000 20.73 16,418,000
79,300,001 a 79,500,000 20.77 16,488,000
79,500,001 a 79,700,000 20.80 16,558,000
79,700,001 a 79,900,000 20.84 16,628,000
79,900,001 a 80,100,000 20.87 16,698,000
80,100,001 a 80,300,000 20.91 16,768,000
80,300,001 a 80,500,000 20.94 16,838,000
80,500,001 a 80,700,000 20.98 16,908,000
80,700,001 a 80,900,000 21.01 16,978,000
80,900,001 a 81,100,000 21.05 17,048,000
81,100,001 a 81,300,000 21.08 17,118,000
81,300,001 a 81,500,000 21.12 17,188,000
81,500,001 a 81,700,000 21.15 17,258,000
81,700,001 a 81,900,000 21.18 17,328,000
81,900,001 a 82,100,000 21.22 17,398,000
82,100,001 a 82,300,000 21.25 17,468,000
82,300,001 a 82,500,000 21.28 17,538,000
82,500,001 a 82,700,000 21.32 17,608,000
82,700,001 a 82,900,000 21.35 17,678,000
82,900,001 a 83,100,000 21.38 17,748,000
83,100,001 a 83,300,000 21.42 17,818,000
83,300,001 a 83,500,000 21.45 17,888,000
83,500,001 a 83,700,000 21.48 17,958,000
83,700,001 a 83,900,000 21.51 18,028,000
83,900,001 a 84,100,000 21.55 18,098,000
84,100,001 a 84,300,000 21.58 18,168,000
84,300,001 en adelante 18,168,000
más
el 35% del exceso sobre 84,300,000
TABLA DE RETENCION EN
PARA PAGOS GRAVABLES ORIGINADOS EN
Intervalos % Valor
de Retención a
Retener
1 a 1.500.000 0.00% 0
1.500.001 a 1.550.000
0.33% 5.000
1.550.001 a 1.600.000
0.95% 15.000
1.600.001 a
1.650.000
1.54% 25.000
1.650.001 a 1.700.000
2.09% 35.000
1.700.001 a 1.750.000
2.61% 45.000
1.750.001 a 1.800.000
3.10% 55.000
1.800.001 a 1.850.000
3.56% 65.000
1.850.001 a 1.900.000
4.00% 75.000
1.900.001 a 1.950.000
4.42% 85.000
1.950.001 a 2.000.000
4.81% 95.000
2.000.001 a 2.050.000
5.19% 105.000
2.050.001 a 2.100.000
5.54% 115.000
2.100.001 a 2.150.000
5.88% 125.000
2.150.001
a 2.200.000 6.21% 135.000
2.200.001 a 2.250.000
6.52% 145.000
2.250.001 a 2.300.000
6.81% 155.000
2.300.001 a 2.350.000
7.10% 165.000
2.350.001 a 2.400.000
7.37% 175.000
2.400.001 a 2.450.000
7.63% 185.000
Intervalos % Valor
de Retención a
Retener
2.450.001 a 2.500.000
7.88% 195.000
2.500.001 a 2.550.000
8.30% 209.500
2.550.001 a 2.600.000
8.70% 224.000
2.600.001 a 2.650.000
9.09% 238.500
2.650.001 a 2.700.000
9.46% 253.000
2.700.001 a 2.750.000
9.82% 267.500
2.750.001 a 2.800.000
10.16% 282.000
2.800.001 a 2.850.000
10.50% 296.500
2.850.001 a 2.900.000
10.82% 311.000
2.900.001 a 2.950.000
11.13% 325.500
2.950.001 a 3.000.000
11.43% 340.000
3.000.001 a 3.050.000
11.72% 354.500
3.050.001 a
3.100.000 12.00% 369.000
3.100.001 a 3.150.000
12.27% 383.500
3.150.001 a 3.200.000
12.54% 398.000
3.200.001 a 3.250.000
12.79% 412.500
3.250.001 a 3.300.000
13.04% 427.000
3.300.001 a 3.350.000
13.28% 441.500
3.350.001 a 3.400.000
13.51% 456.000
3.400.001 a 3.450.000
13.74% 470.500
3.450.001 a 3.500.000
13.96% 485.000
3.500.001 a 3.550.000
14.17% 499.500
3.550.001 a 3.600.000
14.38% 514.000
3.600.001 a 3.650.000 14.58% 528.500
3.650.001 a 3.700.000
14.78% 543.000
3.700.001 a 3.750.000
14.97% 557.500
3.750.001 a 3.800.000
15.15% 572.000
3.800.001 a 3.850.000
15.33% 586.500
3.850.001 a 3.900.000
15.51% 601.000
3.900.001 a 3.950.000
15.68% 615.500
3.950.001 a 4.000.000
15.85% 630.000
4.000.001 a 4.050.000
16.01% 644.500
4.050.001 a 4.100.000
16.17% 659.000
4.100.001 a 4.150.000
16.33% 673.500
4.150.001 a 4.200.000
16.48% 688.000
4.200.001 a 4.250.000
16.63% 702.500
4.250.001 a 4.300.000
16.77% 717.000
4.300.001 a 4.350.000
16.91% 731.500
4.350.001 a 4.400.000
17.05% 746.000
4.400.001 a 4.450.000
17.19% 760.500
4.450.001 a 4.500.000
17.32% 775.000
4.500.001 a 4.550.000
17.45% 789.500
4.550.001 a 4.600.000
17.57% 804.000
4.600.001 a 4.650.000
17.70% 818.500
4.650 .001 a 4.700.000
17.82% 833.000
4.700.001 a 4.750.000
17.94% 847.500
4.750.001 a 4.800.000
18.05% 862.000
4.800.001 a 4.850.000
18.17% 876.500
4.850.001 a 4.900.000
18.28% 891.000
4.900.001 a 4.950.000
18.39% 905.500
4.950.001 a 5.000.000
18.49% 920.000
5.000.001 a 5.050.000
18.60% 934.500
5.050.001 a 5.100.000
18.70% 949.000
5.100.001 a 5.150.000
18.80% 963.500
5.150.001 a 5.200.000
18.90% 978.000
5.200.001 a 5.250.000
19.00% 992.500
5.250.001 a 5.300.000
19.09% 1.007.000
5.300.001 a 5.350.000
19.18% 1.021.500
5.350.001 a 5.400.000
19.27% 1.036.000
5.400.001 a 5.450.000
19.36% 1.050.500
5.450.001 a 5.500.000
19.45% 1.065.000
5.500.001 a 5.550.000
19.54% 1.079.500
5.550.001 a 5.600.000
19.62% 1.094.000
5.600.001 a 5.650.000
19.71% 1.108.500
5.650.001 a 5.700.000
19.79% 1.123.000
5.700.001 a 5.
750.000 19.87% 1.137.500
5.750.001 a 5.800.000
19.95% 1.152.000
5.800.001 a 5.850.000
20.03% 1.166.500
5.850.001 a 5.900.000
20.10% 1.181.000
5.900.001 a 5.950.000
20.18% 1.195.500
5.950.001 a 6.000.000
20.25% 1.210.000
6.000.001 a 6.050.000
20.32% 1.224.500
Intervalos % Valor
de Retención a
Retener
6.050.001 a 6.100.000
20.40% 1.239.000
6.100.001 a 6.150.000
20.51% 1.256.500
6.150.001 a 6.200.000
20.63% 1.274.000
6.200.001 a 6.250.000
20.75% 1.291.500
6.250.001 a 6.300.000
20.86% 1.309.000
6.300.001 a 6.350.000
20.97% 1.326.500
6.350.001 a 6.400.000
21.08% 1.344.000
6.400.001 a 6.450.000
21.19% 1.361.500
6.450.001 a 6.500.000
21.30% 1.379.000
6.500.001 a 6.550.000
21.40% 1.396.500
6.550.001 a 6.600.000
21.51% 1.414.000
6.600.001 a 6.650.000
21.61% 1.431.500
6.650.001 a 6.700.000
21.71% 1.449.000
6.700.001 a 6.750.000
21.81% 1.466.500
6.750.001 a 6.800.000
21.90% 1.484.000
6.800.001 a 6.850.000
22.00% 1.501.500
6.850.001 a 6.900.000
22.09% 1.519.000
6.900.001 a 6.950.000
22.19% 1.536.500
6.950.001 a 7.000.000
22.28% 1.554.000
7.000.001 a 7.050.000
22.37% 1.571.500
7.050.001 a 7.100.000
22.46% 1.589.000
7.100.001 a 7.150.000
22.55% 1.606.500
7.150.001 a 7
.200.000 22.63% 1.624.000
7.200.001 a 7.250.000
22.72% 1.641.500
7.250.001 a 7.300.000
22.80% 1.659.000
7.300.001 a 7.350.000
22.89% 1.676.500
7.350.001 a 7.400.000
22.97% 1.694.000
7.400.001 a 7.450.000
23.05% 1.711.500
7.450.001 a 7.500.000
23.13% 1.729.000
7.500.001 En adelante 1.729.000
más el 35% del exceso sobre
7.500.000