LegalizePor el cual se dictan algunas disposiciones en materia de retención en la fuente
El Presidente de la República de Colombia, en use de sus facultades constitucionales y legales,
DECRETA:
Artículo 1. A partir del 1° de enero de 1985 las tablas de retención en la fuente sobre pagos o abonos en cuenta por concepto de salarios, serán las siguientes:
TABLA No. 1
Aplicable a trabajadores que reciben rentas de trabajo cedidas por su cónyuge
| NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE |
|---|---|---|---|---|---|---|
| Ninguna, 1 o 2 | Ninguna, 1 o 2 | 3 o más | 3 o más | |||
| Intervalos | Intervalos | Intervalos | Valor a retener | % de retención | Valor a retener | % de retención |
| 1 | a | 14.000 | 0 | 0 | 0 | 0 |
| 14.001 | a | 15.000 | 933 | 6.44 | 537 | 3.71 |
| 15.001 | a | 16.000 | 998 | 6.44 | 601 | 3.88 |
| 16.001 | a | 17.000 | 1.064 | 6.45 | 669 | 4.06 |
| 17.001 | a | 18.000 | 1.128 | 6.45 | 733 | 4.19 |
| 18.001 | a | 19.000 | 1.198 | 6.48 | 804 | 4.35 |
| 19.001 | a | 20.000 | 1.275 | 6.54 | 883 | 4.53 |
| 20.001 | a | 21.000 | 1.353 | 6.6 | 959 | 4.68 |
| 21.001 | a | 22.000 | 1.434 | 6.67 | 1.040 | 4.84 |
| 22.001 | a | 23.000 | 1.512 | 6.72 | 1.118 | 4.97 |
| 23.001 | a | 24.000 | 1.598 | 6.8 | 1.203 | 5.12 |
| 24.001 | a | 25.000 | 1.688 | 6.89 | 1.293 | 5.28 |
| 25.001 | a | 26.000 | 1.779 | 6.98 | 1.387 | 5.44 |
| 26.001 | a | 27.000 | 1.873 | 7.07 | 1.478 | 5.58 |
| 27.001 | a | 28.000 | 1.971 | 7.17 | 1.578 | 5.74 |
| 28.001 | a | 29.000 | 2.063 | 7.24 | 1.670 | 5.86 |
| 29.001 | a | 30.000 | 2.165 | 7.34 | 1.770 | 6 |
| 30.001 | a | 31.000 | 2.272 | 7.45 | 1.878 | 6.16 |
| 31.001 | a | 32.000 | 2.381 | 7.56 | 1.987 | 6.31 |
| 32.001 | a | 33.000 | 2.489 | 7.66 | 2.096 | 6.45 |
| 33.001 | a | 34.000 | 2.596 | 7.75 | 2.204 | 6.58 |
| 34.001 | a | 35.000 | 2.711 | 7.86 | 2.318 | 6.72 |
| 35.001 | a | 36.000 | 2.829 | 7.97 | 2.438 | 6.87 |
| 36.001 | a | 37.000 | 2.956 | 8.1 | 2.562 | 7.02 |
| 37.001 | a | 38.000 | 3.078 | 8.21 | 2.685 | 7.16 |
| 38.001 | a | 39.000 | 3.203 | 8.32 | 2.810 | 7.3 |
| 39.001 | a | 40.000 | 3.321 | 8.41 | 2.926 | 7.41 |
| 40.001 | a | 41.000 | 3.454 | 8.53 | 3.061 | 7.56 |
| 41.001 | a | 42.000 | 3.585 | 8.64 | 3.191 | 7.69 |
| 42.001 | a | 43.000 | 3.718 | 8.75 | 3.327 | 7.83 |
| 43.001 | a | 44.000 | 3.858 | 8.87 | 3.466 | 7.97 |
| 44.001 | a | 45.000 | 3.987 | 8.96 | 3.595 | 8.08 |
| 45.001 | a | 46.000 | 4.126 | 9.07 | 3.735 | 8.21 |
| 46.001 | a | 47.000 | 4.268 | 9.18 | 3.878 | 8.34 |
| 47.001 | a | 48.000 | 4.427 | 9.32 | 4.032 | 8.49 |
| 48.001 | a | 49.000 | 4.612 | 9.51 | 4.219 | 8.7 |
| 49.001 | a | 50.000 | 4.796 | 9.69 | 4.400 | 8.89 |
| 50.001 | a | 51.000 | 4.974 | 9.85 | 4.580 | 9.07 |
| 51.001 | a | 52.000 | 5.165 | 10.03 | 4.774 | 9.27 |
| 52.001 | a | 53.000 | 5.355 | 10.2 | 4.961 | 9.45 |
| 53.001 | a | 54.000 | 5.569 | 10.41 | 5.157 | 9.64 |
| 54.001 | a | 55.000 | 5.798 | 10.64 | 5.357 | 9.83 |
| 55.001 | a | 56.000 | 6.021 | 10.85 | 5.577 | 10.05 |
| 56.001 | a | 57.000 | 6.231 | 11.03 | 5.785 | 10.24 |
| 57.001 | a | 58.000 | 6.468 | 11.25 | 6.020 | 10.47 |
| 58.001 | a | 59.000 | 6.704 | 11.46 | 6.253 | 10.69 |
| 59.001 | a | 60.000 | 6.937 | 11.66 | 6.491 | 10.91 |
| 60.001 | a | 61.000 | 7.175 | 11.86 | 6.727 | 11.12 |
| 61.001 | a | 62.000 | 7.404 | 12.04 | 6.955 | 11.31 |
| 62.001 | a | 63.000 | 7.650 | 12.24 | 7.200 | 11.52 |
| 63.001 | a | 64.000 | 7.893 | 12.43 | 7.442 | 11.72 |
| 64.001 | a | 65.000 | 8.139 | 12.62 | 7.694 | 11.93 |
| 65.001 | a | 66.000 | 8.397 | 12.82 | 7.945 | 12.13 |
| 66.001 | a | 67.000 | 8.651 | 13.01 | 8.199 | 12.33 |
| 67.001 | a | 68.000 | 8.883 | 13.16 | 8.437 | 12.5 |
| 68.001 | a | 69.000 | 9.144 | 13.35 | 8.699 | 12.7 |
| 69.001 | a | 70.000 | 9.410 | 13.54 | 8.958 | 12.89 |
| 70.001 | a | 71.000 | 9.672 | 13.72 | 9.221 | 13.08 |
| 71.001 | a | 72.000 | 9.938 | 13.9 | 9.448 | 13.27 |
| 72.001 | a | 73.000 | 10.186 | 14.05 | 9.744 | 13.44 |
| 73.001 | a | 74.000 | 10.459 | 14.23 | 10.010 | 13.62 |
| 74.001 | a | 75.000 | 10.735 | 14.41 | 10.288 | 13.81 |
| 75.001 | a | 76.000 | 11.007 | 14.58 | 10.562 | 13.99 |
| 76.001 | a | 77.000 | 11.291 | 14.76 | 10.840 | 14.17 |
| 77.001 | a | 78.000 | 11.570 | 14.93 | 11.121 | 14.35 |
| 78.001 | a | 79.000 | 11.829 | 15.07 | 11.382 | 14.5 |
| 79.001 | a | 80.000 | 12.123 | 15.25 | 11.678 | 14.69 |
| 80.001 | a | 81.000 | 12.453 | 15.47 | 12.002 | 14.91 |
| 81.001 | a | 82.000 | 12.722 | 15.61 | 12.273 | 15.06 |
| 82.001 | a | 83.000 | 12.993 | 15.75 | 12.548 | 15.21 |
| 83.001 | a | 84.000 | 13.268 | 15.89 | 12.825 | 15.36 |
| 84.001 | a | 85.000 | 13.545 | 16.03 | 13.105 | 15.51 |
| 85.001 | a | 86.000 | 13.825 | 16.17 | 13.380 | 15.65 |
| 86.001 | a | 87.000 | 14.220 | 16.44 | 13.770 | 15.92 |
| 87.001 | a | 88.000 | 14.507 | 16.58 | 14.061 | 16.07 |
| 88.001 | a | 89.000 | 14.788 | 16.71 | 14.345 | 16.21 |
| 89.001 | a | 90.000 | 15.080 | 16.85 | 14.633 | 16.35 |
| 90.001 | a | 91.000 | 15.366 | 16.98 | 14.923 | 16.49 |
| 91.001 | a | 92.000 | 15.664 | 17.12 | 15.216 | 16.63 |
| 92.001 | a | 93.000 | 16.076 | 17.38 | 15.623 | 16.89 |
| 93.001 | a | 94.000 | 16.371 | 17.51 | 15.923 | 17.03 |
| 94.001 | a | 95.000 | 16.679 | 17.65 | 16.225 | 17.17 |
| 95.001 | a | 96.000 | 16.979 | 17.78 | 16.531 | 17.31 |
| 96.001 | a | 97.000 | 17.283 | 17.91 | 16.829 | 17.44 |
| 97.001 | a | 98.000 | 17.579 | 18.03 | 17.130 | 17.57 |
| 98.001 | a | 99.000 | 17.995 | 18.27 | 17.552 | 17.82 |
| 99.001 | a | 100.000 | 18.298 | 18.39 | 17.850 | 17.94 |
| 100.001 | a | 101.000 | 18.602 | 18.51 | 18.160 | 18.07 |
| 101.001 | a | 102.000 | 18.909 | 18.63 | 18.462 | 18.19 |
| 102.001 | a | 103.000 | 19.208 | 18.74 | 18.757 | 18.3 |
| 103.001 | a | 104.000 | 19.509 | 18.85 | 19.064 | 18.42 |
| 104.001 | a | 105.000 | 19.938 | 19.08 | 19.489 | 18.65 |
| 105.001 | a | 106.000 | 20.245 | 19.19 | 19.802 | 18.77 |
| 106.001 | a | 107.000 | 20.554 | 19.3 | 20.107 | 18.88 |
| 107.001 | a | 108.000 | 20.865 | 19.41 | 20.425 | 19 |
| 108.001 | a | 109.000 | 21.179 | 19.52 | 20.734 | 19.11 |
| 109.001 | a | 110.000 | 21.494 | 19.63 | 21.045 | 19.22 |
| 110.001 | a | 111.000 | 21.912 | 19.83 | 21.470 | 19.43 |
| 111.001 | a | 112.000 | 22.233 | 19.94 | 21.765 | 19.53 |
| 112.001 | a | 113.000 | 22.545 | 20.04 | 22.095 | 19.64- |
| 113.001 | a | 114.000 | 22.847 | 20.13 | 22.404 | 19.14 |
| 114.001 | a | 115.000 | 23.163 | 20.23 | 22.716 | 19.84 |
| 115.001 | a | 116.000 | 23.481 | 20.33 | 23.042 | 19.95 |
| 116.001 | a | 117.000 | 23.917 | 20.53 | 23.474 | 20.15 |
| 117.001 | a | 118.000 | 24.240 | 20.63 | 23.793 | 20.25 |
| 118.001 | a | 119.000 | 24.553 | 20.72 | 24.114 | 20.35 |
| 119.001 | a | 120.000 | 24.879 | 20.82 | 24.425 | 20.44 |
| 120.001 | a | 121.000 | 25.196 | 20.91 | 24.750 | 20.54 |
| 121.001 | a | 122.000 | 25.515 | 21 | 25.077 | 20.64 |
| 122.001 | a | 123.000 | 25.835 | 21.09 | 25.394 | 20.73 |
| 123.001 | a | 124.000 | 26.268 | 21.27 | 25.823 | 20.91 |
| 124.001 | a | 125.000 | 26.593 | 21.36 | 26.145 | 21 |
| 125.001 | a | 126.000 | 26.919 | 21.45 | 26.467 | 21.09 |
| 126.001 | a | 127.000 | 27.248 | 21.54 | 26.792 | 21.18 |
| 127.001 | a | 128.000 | 27.578 | 21.63 | 27.132 | 21.28 |
| 128.001 | a | 129.000 | 27.897 | 21.71 | 27.460 | 21.37 |
| 129.001 | a | 130.000 | 28.347 | 21.89 | 27.894 | 21.54 |
| 130.001 | a | 131.000 | 28.670 | 21.97 | 28.227 | 21.63 |
| 131.001 | a | 132.000 | 29.008 | 22.06 | 28.561 | 21.72 |
| 132.001 | a | 133.000 | 29.335 | 22.14 | 28.885 | 21.8 |
| 133.001 | a | 134.000 | 29.663 | 22.22 | 29.209 | 21.88 |
| 134.001 | a | 135.000 | 29.993 | 22.3 | 29.549 | 21.97 |
| 135.001 | a | 136.000 | 30.433 | 22.46 | 29.986 | 22.13 |
| 136.001 | a | 137.000 | 30.767 | 22.54 | 30.316 | 22.21 |
| 137.001 | a | 138.000 | 31.102 | 22.62 | 30.662 | 22.3 |
| 138.001 | a | 139.000 | 31.439 | 22.7 | 30.996 | 22.38 |
| 139.001 | a | 140.000 | 31.778 | 22.78 | 31.331 | 22.46 |
| 140.001 | a | 141.000 | 32.118 | 22.86 | 31.668 | 22.54 |
| 141.001 | a | 142.000 | 32.573 | 23.02 | 32.120 | 22.7 |
| 142.001 | a | 143.000 | 32.903 | 23.09 | 32.461 | 22.78 |
| 143.001 | a | 144.000 | 33.248 | 23.17 | 32.804 | 22.86 |
| 144.001 | a | 145.000 | 33.581 | 23.24 | 33.133 | 22.93 |
| 145.001 | a | 146.000 | 33.916 | 23.31 | 33.479 | 23.01 |
| 146.001 | a | 147.000 | 34.266 | 23.39 | 33.812 | 23.08 |
| 147.001 | a | 148.000 | 34.721 | 23.54 | 34.264 | 23.23 |
| 148.001 | a | 149.000 | 35.060 | 23.61 | 34.615 | 23.31 |
| 149.001 | a | 150.000 | 35.416 | 23.69 | 34.968 | 23.39 |
| 150.001 | a | 151.000 | 35.758 | 23.76 | 35.307 | 23.46 |
| 151.001 | a | 152.000 | 36.102 | 23.83 | 35.663 | 23.54 |
| 152.001 | a | 153.000 | 36.447 | 23.9 | 36.005 | 23.61 |
| 153.001 | a | 154.000 | 36.901 | 24.04 | 36.456 | 23.75 |
| 154.001 | a | 155.000 | 37.249 | 24.11 | 36.801 | 23.82 |
| 155.001 | a | 156.000 | 37.599 | 24.18 | 37.148 | 23.89 |
| 156.001 | a | 157.000 | 37.951 | 24.25 | 37.497 | 23.96 |
| 157.001 | a | 158.000 | 38.304 | 24.32 | 37.847 | 24.03 |
| 158.001 | a | 159.000 | 38.658 | 24.39 | 38.198 | 24.1 |
| 159.001 | a | 160.000 | 39.125 | 24.53 | 38.678 | 24.25 |
| 160.001 | a | 161 000 | 39.483 | 24.6 | 39.033 | 24.32 |
| 161.001 | a | 162.000 | 39.895 | 24.66 | 39.389 | 24.39 |
| 162.001 | a | 163.000 | 40.186 | 24.73 | 39.747 | 24.46 |
| 163.001 | a | 164.000 | 40.548 | 24.8 | 40.090 | 24.52 |
| 164.001 | a | 165.000 | 40.894 | 24.86 | 40.450 | 24.59 |
| 165.001 | a | 166.000 | 41.358 | 24.99 | 40.911 | 24.72 |
| 166.001 | a | 167.000 | 41.724 | 25.06 | 41.275 | 24.79 |
| 167.001 | a | 168.000 | 42.076 | 25.12 | 41.623 | 24.85 |
| 168.001 | a | 169.000 | 42.428 | 25.18 | 41.990 | 24.92 |
| 169.001 | a | 170.000 | 42.798 | 25.25 | 42.341 | 24.98 |
| 170.001 | a | 171.000 | 43.153 | 25.31 | 42.693 | 25.04 |
| 171.001 | a | 172.000 | 43.612 | 25.43 | 43.166 | 25.17 |
| 172.001 | a | 173.000 | 43.970 | 25.49 | 43.521 | 25.23 |
| 173.001 | a | 174.000 | 44.329 | 25.55 | 43.878 | 25.29 |
| 174.001 | a | 175.000 | 44.672 | 25.6 | 44.235 | 25.35 |
| 175.001 | a | 176.000 | 45.033 | 25.66 | 44.594 | 25.41 |
| 176.001 | a | 177.000 | 45.395 | 25.72 | 44.954 | 25.47 |
| 177.001 | a | 178.000 | 45.848 | 25.83 | 45.404 | 25.58 |
| 178.001 | a | 179.000 | 46.213 | 25.89 | 45.767 | 25.64 |
| 179.001 | a | 180.000 | 46.562 | 25.94 | 46.113 | 25.69 |
| 180.001 | a | 181.000 | 46.930 | 26 | 46.478 | 25.75 |
| 181.001 | a | 182.000 | 47.280 | 26.05 | 46.845 | 25.81 |
| 182.001 | a | 183.000 | 47.650 | 26.11 | 47.194 | 25.86 |
| 183.001 | a | 184.000 | 48.003 | 26.16 | 47.544 | 25.91 |
| 184.001 | a | 185.000 | 48.449 | 26.26 | 48.006 | 26.02 |
| 185.001 | a | 186.000 | 48.823 | 26.32 | 48.359 | 26.07 |
| 186.001 | a | 187.000 | 49.180 | 26.37 | 48.732 | 26.13 |
| 187.001 | a | 188.000 | 49.537 | 26.42 | 49.087 | 26.18 |
| 188.001 | a | 189.000 | 49.895 | 26.47 | 49.443 | 26.23 |
| 189.001 | a | 190.000 | 50.255 | 26.52 | 49.800 | 26.28 |
| 190.001 | a | 191.000 | 50.692 | 26.61 | 50.253 | 26.38 |
| 191.001 | a | 192.000 | 51.053 | 26.66 | 50.613 | 26.43 |
| 192.001 | a | 193.000 | 51.416 | 26.71 | 50.974 | 26.48 |
| 193.001 | a | 194.000 | 51.780 | 26.76 | 51.335 | 26.53 |
| 194.001 | a | 195.000 | 52.126 | 26.8 | 51.678 | 26.57 |
| 195.001 | a | 196.000 | 52.491 | 26.85 | 52.042 | 26.62 |
| 196.001 | a | 197.000 | 52.937 | 26.94 | 52.504 | 26.72 |
| 197.001 | a | 198.000 | 53.305 | 26.99 | 52.851 | 26.76 |
| 198.001 | a | 199.000 | 53.654 | 27.03 | 53.217 | 26.81 |
| 199.001 | a | 200.000 | 54.024 | 27.08 | 53.585 | 26.86 |
| 200.001 | a | 201.000 | 54.375 | 27.12 | 53.934 | 26.9 |
| 201.001 | a | 202.000 | 54.747 | 27.17 | 54.304 | 26.95 |
| 202.001 | a | 203.000 | 55.201 | 27.26 | 54.756 | 27.04 |
| 203.001 | a | 204.000 | 55.575 | 27.31 | 55.128 | 27.09 |
| 204.001 | a | 205.000 | 55.951 | 27.36 | 55.501 | 27.14 |
| 205.001 | a | 206.000 | 56.307 | 27.4 | 55.854 | 27.18 |
| 206.001 | a | 207.000 | 56.684 | 27.45 | 56.229 | 27.23 |
| 207.001 | a | 208.000 | 57.041 | 27.49 | 56.606 | 27.28 |
| 208.001 | a | 209.000 | 57.504 | 27.58 | 57.066 | 27.37 |
| 209.001 | a | 210.000 | 57.884 | 27.63 | 57.423 | 27.41 |
| 210.001 | a | 211.000 | 58.245 | 27.67 | 57.803 | 27.46 |
| 211.001 | a | 212.000 | 58.606 | 27.71 | 58.162 | 27.5 |
| 212.001 | a | 213.000 | 58.968 | 27.75 | 58.522 | 27.54 |
| 213.001 | a | 214.000 | 59.353 | 27.8 | 58.904 | 27.59 |
| 214.001 | a | 215.000 | 59.802 | 27.88 | 59.352 | 27.67 |
| 215.001 | a | 216.000 | 60.167 | 27.92 | 59.736 | 27.72 |
| 216.001 | a | 217.000 | 60.533 | 27.96 | 60.100 | 27.76 |
| 217.001 | a | 218.000 | 60.900 | 28 | 60.465 | 27.8 |
| 218.001 | a | 219.000 | 61.267 | 28.04 | 60.830 | 27.84 |
| 219.001 | a | 220.000 | 61.635 | 28.08 | 61.196 | 27.88 |
| 220.001 | a | 221.000 | 62.114 | 28.17 | 61.651 | 27.96 |
| 221.001 | a | 222.000 | 62.463 | 28.2 | 62.020 | 28 |
| 222.001 | a | 223.000 | 62.834 | 28.24 | 62.389 | 28.04 |
| 223.001 | a | 224.000 | 63.205 | 28.28 | 62.758 | 28.08 |
| 224.001 | a | 225.000 | 63.578 | 28.32 | 63.129 | 28.12 |
| 225.001 | a | 226.000 | 63.951 | 28.36 | 63.500 | 28.16 |
| 226.001 | a | 227.000 | 64.393 | 28.43 | 63.963 | 28.24 |
| 227.001 | a | 228.000 | 64.769 | 28.47 | 64.314 | 28.27 |
| 228.001 | a | 229.000 | 65.145 | 28.51 | 64.688 | 28.31 |
| 229.001 | a | 230.000 | 65.499 | 28.54 | 65.063 | 28.35 |
| 230.001 | a | 231.000 | 65.876 | 28.58 | 65.438 | 28.39 |
| 231.001 | a | 232.000 | 66.255 | 28.62 | 65.792. | 28.42 |
| 232.001 | a | 233.000 | 66.704 | 28.69 | 66.262 | 28.5 |
| 233.001 | a | 234.000 | 67.061 | 28.72 | 66.617 | 28.53 |
| 234.001 | a | 235.000 | 67.442 | 28.76 | 66.996 | 28.57 |
| 235.001 | a | 236.000 | 67.800 | 28.79 | 67.353 | 28.6 |
| 236.001 | a | 237.000 | 68.182 | 28.83 | 67.733 | 28.64 |
| 237.001 | a | 238.000 | 68.542 | 28.86 | 68.091 | 28.67 |
| 238.001 | a | 239.000 | 68.998 | 28.93 | 68.544 | 28.74 |
| 239.001 | a | 240.000 | 69.359 | 28.96 | 68.928 | 28.78 |
| 240.001 | a | 241.000 | 69.745 | 29 | 69.288 | 28.81 |
| 241.001 | a | 242.000 | 70.107 | 29.03 | 69.648 | 28.84 |
| 242.001 | a | 243:000 | 70.470 | 29.06 | 70.034 | 28.88 |
| 243.001 | a | 244.000 | 70.834 | 29.09 | 70.395 | 28.91 |
| 244.001 | a | 245.000 | 71.222 | 29.13 | 70.758 | 28.94 |
| 245.001 | a | 246.000 | 71.686 | 29.2 | 71.244 | 29.02 |
| 246.001 | a | 247.000 | 72.051 | 29.23 | 71.608 | 29.05 |
| 247.001 | a | 248.000 | 72.443 | 29.27 | 71.997 | 29.09 |
| 248.001 | a | 249.000 | 72.810 | 29.3 | 72.363 | 29.12 |
| 249.001 | a | 250.000 | 73.203 | 29.34 | 72.754 | 29.16 |
| 250.001 | a | 251.000 | 73.571 | 29.37 | 73.120 | 29.19 |
| 251.001 | a | 252.000 | 74.041 | 29.44 | 73.588 | 29.26 |
| 252.001 | a | 253.000 | 74.411 | 29.47 | 73.957 | 29.29 |
| 253.001 | a | 254.000 | 74.782 | 29.5 | 74.351 | 29.33 |
| 254.001 | a | 255.000 | 75.153 | 29.53 | 74.721 | 29.36 |
| 255.001 | a | 256.000 | 75.551 | 29.57 | 75.091 | 29.39 |
| 256.001 | a | 257.000 | 75.924 | 29.6 | 75.462 | 29.42 |
| 257.001 | a | 258.000 | 76.374 | 29.66 | 75.936 | 29.49 |
| 258.001 | a | 259.000 | 76.774 | 29.7 | 76.309 | 29.52 |
| 259.001 | a | 260.000 | 77.149 | 29.73 | 76.682 | 29.55 |
| 260.001 | a | 261.000 | 77.524 | 29.76 | 77.081 | 29.59 |
| 261.001 | a | 262.000 | 77.900 | 29.79 | 77.456 | 29.62 |
| 262.001 | a | 263.000 | 78.277 | 29.82 | 77.831 | 29.65 |
| 263.001 | a | 264.000 | 78.733 | 29.88 | 78.285 | 29.71 |
| 264.001 | a | 265.000 | 79.111 | 29.91 | 78.662 | 29.74 |
| 265.001 | a | 266.000 | 79.490 | 29.94 | 79.039 | 29.77 |
| 266.001 | a | 267.000 | 79.870 | 29.97 | 79.417 | 29.8 |
| 267.001 | a | 268.000 | 80.250 | 30 | 79.795 | 29.83 |
| 268.001 | a | 269.000 | 80.630 | 30.03 | 80.174 | 29.86 |
| 269.001 | a | 270.000 | 81.092 | 30.09 | 80.634 | 29.92 |
| 270.001 | a | 271.000 | 81.474 | 30.12 | 81.014 | 29.95 |
| 271.001 | a | 272.000 | 81.830 | 30.14 | 81.395 | 29.98 |
| 272.001 | a | 273.000 | 82.213 | 30.17 | 81.777 | 30.01 |
| 273.001 | a | 274.000 | 82.597 | 30.2 | 82.159 | 30.04 |
| 274.001 | a | 275.000 | 82.981 | 30.23 | 82.542 | 30.07 |
| 275.001 | a | 276.000 | 83.448 | 30.29 | 82.980 | 30.12 |
| 276.001 | a | 277.000 | 83.807 | 30.31 | 83.364 | 30.15 |
| 277.001 | a | 278.000 | 84.193 | 30.34 | 83.749 | 30.18 |
| 278.001 | a | 279.000 | 84.580 | 30.37 | 84.134 | 30.21 |
| 279.001 | a | 280.000 | 84.940 | 30.39 | 84.492 | 30.23 |
| 280.001 | a | 281.000 | 85.328 | 30.42 | 84.879 | 30.26 |
| 281.001 | a | 282.000 | 85.801 | 30.48 | 85.350 | 30.32 |
| 282.001 | a | 283.000 | 86.162 | 30.5 | 85.710 | 30.34 |
| 283.001 | a | 284.000 | 86.552 | 30.53 | 86.098 | 30.37 |
| 284.001 | a | 285.000 | 86.914 | 30.55 | 86.488 | 30.4 |
| 285.001 | a | 286.000 | 87.305 | 30.58 | 86.849 | 30.42 |
| 286.001 | a | 287.000 | 87.669 | 30.6 | 87.239 | 30.45 |
| 287.001 | a | 288.000 | 88.147 | 30.66 | 87.687 | 30.5 |
| 288.001 | a | 289.000 | 88.540 | 30.69 | 88.079 | 30.53 |
| 289.001 | a | 290.000 | 88.934 | 30.72 | 88.471 | 30.56 |
| 290.001 | a | 291.000 | 89.299 | 30.74 | 88.863 | 30.59 |
| 291.001 | a | 292.000 | 89.694 | 30.77 | 89.257 | 30.62 |
| 292.001 | a | 293.000 | 90.090 | 30.8 | 89.622 | 30.64 |
| 293.001 | a | 294.000 | 90.544 | 30.85 | 90.104 | 30.7 |
| 294.001 | a | 295.000 | 90.941 | 30.88 | 90.499 | 30.73 |
| 295.001 | a | 296.000 | 91.339 | 30.91 | 90.866 | 30.75 |
| 296.001 | a | 297.000 | 91.707 | 30.93 | 91.262 | 30.78 |
| 297.001 | a | 298.000 | 92.106 | 30.96 | 91.659 | 30.81 |
| 298.001 | a | 299.000 | 92.475 | 30.98 | 92.027 | 30.83 |
| 299.001 | a | 300.000 | 92.964 | 31.04 | 92.515 | 30.89. |
| 300.001 | a | 301.000 | 93.335 | 31.06 | 92.884 | 30.91 |
| 301.001 | a | 302.000 | 93.736 | 31.09 | 93.284 | 30.94 |
| 302.001 | a | 303.000 | 94.107 | 31.11 | 93.684 | 30.97 |
| 303.001 | a | 304.000 | 94.509 | 31.14 | 94.054 | 30.99 |
| 304.001 | a | 305.000 | 94.882 | 31.16 | 94.455 | 31.02 |
| 305.001 | a | 306.000 | 95.346 | 31.21 | 94.918 | 31.07 |
| 306.001 | a | 307.000 | 95.750 | 31.24 | 95.290 | 31.09 |
| 307.001 | a | 308.000 | 96.124 | 31.26 | 95.694 | 31.12 |
| 308.001 | a | 309.000 | 96.529 | 31.29 | 96.066 | 31.14 |
| 309.001 | a | 310.000 | 96.904 | 31.31 | 96.471 | 31.17 |
| 310.001 | a | 311.000 | 97.310 | 31.34 | 96.844 | 31.19 |
| 311.001 | a | 312.000 | 97.686 | 31.36 | 97.250 | 31.22 |
| 312.001 | a | 313.000 | 98.156 | 31.41 | 97.687 | 31.26 |
| 313.001 | a | 314.000 | 98.533 | 31.43 | 98.094 | 31.29 |
| 314.001 | a | 315.000 | 98.910 | 31.45 | 98.469 | 31.31 |
| 315.001 | a | 316.000 | 99.319 | 31.48 | 98.877 | 31.34 |
| 316.001 | a | 317.000 | 99.697 | 31.5 | 99.254 | 31.36 |
| 317.001 | a | 318.000 | 100.076 | 31.52 | 99.631 | 31.38 |
| 318.001 | a | 319.000 | 100.550 | 31.57 | 100.104 | 31.43 |
| 319.001 | a | 320.000 | 100.930 | 31.59 | 100.482 | 31.45 |
| 320.001 | a | 321.000 | 101.342 | 31.62 | 100.893 | 31.48 |
| 321.001 | a | 322.000 | 101.722 | 31.64 | 101.272 | 31.5 |
| 322.001 | a | 323.000 | 102.103 | 31.66 | 101.652 | 31.52 |
| 323.001 | a | 324.000 | 102.484 | 31.68 | 102.031 | 31.54 |
| 324.001 | a | 325.000 | 102.963 | 31.73 | 102.509 | 31.59 |
| 325.001 | a | 326.000 | 103.346 | 31.75 | 102.890 | 31.61 |
| 326.001 | a | 327.000 | 103.729 | 31.77 | 103.271 | 31.63 |
| 327.001 | a | 328.000 | 104.112 | 31.79 | 103.686 | 31.66 |
| 328.001 | a | 329.000 | 104.495 | 31.81 | 104.068 | 31.68 |
| 329.001 | a | 330.000 | 104.912 | 31.84 | 104.451 | 31.7 |
| 330.001 | a | 331.000 | 105.363 | 31.88 | 104.933 | 31.75 |
| 331.001 | a | 332.000 | 105.781 | 31.91 | 105.317 | 31.77 |
| 332.001 | a | 333.000 | 106.167 | 31.93 | 105.701 | 31.79 |
| 333.001 | a | 334.000 | 106.553 | 31.95 | 106.119 | 31.82 |
| 334.001 | a | 335.000 | 106.939 | 31.97 | 106.504 | 31.84 |
| 335.001 | a | 336.000 | 107.360 | 32 | 106.890 | 31.86 |
| 336.001 | a | 337.000 | 107.814 | 32.04 | 107.377 | 31.91 |
| 337.001 | a | 338.000 | 108.236 | 32.07 | 107.763 | 31.93 |
| 338.001 | a | 339.000 | 108.624 | 32.09 | 108.184 | 31.96 |
| 339.001 | a | 340.000 | 109.013 | 32.11 | 108.572 | 31.98 |
| 340.001 | a | 341.000 | 109.402 | 32.13 | 108.960 | 32 |
| 341.001 | a | 342.000 | 109.792 | 32.15 | 109.348 | 32.02 |
| 342.001 | a | 343.000 | 110.285 | 32.2 | 109.839 | 32.07 |
| 343.001 | a | 344.000 | 110.675 | 32.22 | 110.229 | 32.09 |
| 344.001 | a | 345.000 | 111.066 | 32.24 | 110.618 | 32.11 |
| 345.001 | a | 346.000 | 111.458 | 32.26 | 111.009 | 32.13 |
| 346.001 | a | 347.000 | 111.884 | 32.29 | 111.434 | 32.16 |
| 347.001 | a | 348.000 | 112.277 | 32.31 | 111.825 | 32.18 |
| 348.001 | a | 349.000 | 112.739 | 32.35 | 112.286 | 32.22 |
| 349.001 | a | 350.000 | 113.133 | 32.37 | 112.678 | 32.24 |
| 350.001 | En adelante | En adelante | 33 | 33 |
TABLA No. 2
Aplicable a trabajadores que no reciben del cónyuge ni ceden a éste rentas de trabajo
| NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE |
|---|---|---|---|---|---|---|
| Ninguna, 1 o 2 | Ninguna, 1 o 2 | 3 o más | 3 o más | |||
| Intervalos | Intervalos | Intervalos | Valor a retener | % de retención | Valor a retener | % de retención |
| 1 | a | 30.000 | 0 | 0 | 0 | 0 |
| 30.001 | a | 31.000 | 158 | .52 | 0 | 0 |
| 31.001 | a | 32.000 | 226 | .72 | 0 | 0 |
| 32.001 | a | 33.000 | 295 | .91 | 0 | 0 |
| 33.001 | a | 34.000 | 361 | 1.08 | 0 | 0 |
| 34.001 | a | 35.000 | 441 | 1.28 | 0 | 0 |
| 35.001 | a | 36.000 | 518 | 1.46 | 124 | .35 |
| 36.001 | a | 37.000 | 598 | 1.64 | 204 | .56 |
| 37.001 | a | 38.000 | 682 | 1.82 | 288 | .77 |
| 38.001 | a | 39.000 | 770 | 2 | 377 | .98 |
| 39.001 | a | 40.000 | 853 | 2.16 | 458 | 1.16 |
| 40.001 | a | 41.000 | 943 | 2.33 | 550 | 1.36 |
| 41.001 | a | 42.000 | 1.037 | 2.5 | 643 | 1.55 |
| 42.001 | a | 43.000 | 1.139 | 2.68 | 743 | 1.75 |
| 41001 | a | 44.000 | 1.239 | 2.85 | 843 | 1.94 |
| 44.001 | a | 45.000 | 1.330 | 2.99 | 934 | 2.1 |
| 45.001 | a | 46.000 | 1.437 | 3.16 | 1.041 | 2.29 |
| 46.001 | a | 47.000 | 1.543 | 3.32 | 1.153 | 2.48 |
| 47.001 | a | 48.000 | 1.667 | 3.51 | 1.273 | 2.68 |
| 48.001 | a | 49.000 | 1.818 | 3.75 | 1.425 | 2.94 |
| 49.001 | a | 50.000 | 1.970 | 3.98 | 1.579 | 3.19 |
| 50.001 | a | 51.000 | 2.115 | 4.19 | 1.722 | 3.41 |
| 51.001 | a | 52.000 | 2.276 | 4.42 | 1.879 | 3.65 |
| 52.001 | a | 53.000 | 2.436 | 4.64 | 2.042 | 3.89 |
| 53.001 | a | 54.000 | 2.594 | 4.85 | 2.204 | 4.12 |
| 54.001 | a | 55.000 | 2.763 | 5.07 | 2.365 | 4.34 |
| 55.001 | a | 56.000 | 2.930 | 5.28 | 2.536 | 4.57 |
| 56.001 | a | 57.000 | 3.084 | 5.46 | 2.695 | 4.77 |
| 57.001 | a | 58.000 | 3.254 | 5.66 | 2.863 | 4.98 |
| 58.001 | a | 59.000 | 3.428 | 5.86 | 3.036 | 5.19 |
| 59.001 | a | 60.000 | 3.605 | 6.06 | 3.213 | 5.4 |
| 60.001 | a | 61.000 | 3.781 | 6.25 | 3.388 | 5.6 |
| 61.001 | a | 62.000 | 3.948 | 6.42 | 3.554 | 5.78 |
| 62.001 | a | 63.000 | 4.131 | 6.61 | 3.743 | 5.99 |
| 63.001 | a | 64.000 | 4.318 | 6.8 | 3.924 | 6.18 |
| 64.001 | a | 65.000 | 4.502 | 6.98 | 4.108 | 6.37 |
| 65.001 | a | 66.000 | 4.689 | 7.16 | 4.296 | 6.56 |
| 66.001 | a | 67.000 | 4.887 | 7.35 | 4.488 | 6.75 |
| 67.001 | a | 68.000 | 5.062 | 7.5 | 4.671 | 6.92 |
| 68.001 | a | 69.000 | 5.253 | 7.67 | 4.863 | 7.1 |
| 69.001 | a | 70.000 | 5.462 | 7.86 | 5.066 | 7.29 |
| 70.001 | a | 71.000 | 5.689 | 8.07 | 5.266 | 7.47 |
| 71.001 | a | 72.000 | 5.913 | 8.27 | 5.469 | 7.65 |
| 72.001 | a | 73.000 | 6.133 | 8.46 | 5.684 | 7.84 |
| 73.001 | a | 74.000 | 6.372 | 8.67 | 5.924 | 8.06 |
| 74.001 | a | 75.000 | 6.608 | 8.87 | 6.161 | 8.27 |
| 75.001 | a | 76.000 | 6.840 | 9.06 | 6.394 | 8.47 |
| 76.001 | a | 77.000 | 7.083 | 9.26 | 6.640 | 8.68 |
| 77.001 | a | 78.000 | 7.331 | 9.46 | 6.882 | 8.88 |
| 78.001 | a | 79.000 | 7.559 | 9.63 | 7.112 | 9.06 |
| 79.001 | a | 80.000 | 7.361 | 9.82 | 7.806 | 9.26 |
| 80.001 | a | 81.000 | 7.615 | 10.02 | 8.066 | 9.46 |
| 81.001 | a | 82.000 | 7.872 | 10.2 | 8.313 | 9.66 |
| 82.001 | a | 83.000 | 8.126 | 10.39 | 8.571 | 9.85 |
| 83.001 | a | 84.000 | 8.366 | 10.55 | 8.809 | 10.02 |
| 84.001 | a | 85.000 | 8.627 | 10.74 | 9.075 | 10.21 |
| 85.001 | a | 86.000 | 8.891 | 10.92 | 9.336 | 10.4 |
| 86.001 | a | 87.000 | 9.160 | 11.1 | 9.601 | 10.59 |
| 87.001 | a | 88.000 | 9.432 | 11.29 | 9.878 | 10.78 |
| 88.001 | a | 89.000 | 9.699 | 11.47 | 10.150 | 10.96 |
| 89.001 | a | 90.000 | 9.952 | 11.62 | 10.399 | 11.12 |
| 90.001 | a | 91.000 | 10.226 | 11.8 | 10.679 | 11.3 |
| 91.001 | a | 92.000 | 10.513 | 11.98 | 10.961 | 11.49 |
| 92.001 | a | 93.000 | 10.794 | 12.15 | 11.238 | 11.67 |
| 93.001 | a | 94.000 | 11.070 | 12.32 | 11.519 | 11.84 |
| 94.001 | a | 95.000 | 11.340 | 12.48 | 11.793 | 12 |
| 95.001 | a | 96.000 | 11.670 | 12.69 | 12.118 | 12.22 |
| 96.001 | a | 97.000 | 11.946 | 12.84 | 12.390 | 12.38 |
| 97.001 | a | 98.000 | 12.216 | 12.99 | 12.665 | 12.53 |
| 98.001 | a | 99.000 | 12.489 | 13.14 | 12.942 | 12.68 |
| 99.001 | a | 100.000 | 12.765 | 13.28 | 13.213 | 12.83 |
| 100.001 | a | 101.000 | 13.044 | 13.43 | 13.497 | 12.98 |
| 101.001 | a | 102.000 | 13.438 | 13.68 | 13.885 | 13.24 |
| 102.001 | a | 103.000 | 13.724 | 13.83 | 14.175 | 13.39 |
| 103.001 | a | 104.000 | 14.013 | 13.97 | 14.458 | 13.54 |
| 104.001 | a | 105.000 | 14.295 | 14.11 | 14.744 | 13.68 |
| 105.001 | a | 106.000 | 14.590 | 14.26 | 15.044 | 13.83 |
| 106.001 | a | 107.000 | 15.336 | 13.98 | 14.888 | 14.4 |
| 107.001 | a | 108.000 | 15.738 | 14.23 | 15.297 | 14.64 |
| 108.001 | a | 109.000 | 16.047 | 14.37 | 15.591 | 14.79 |
| 109.001 | a | 110.000 | 16.348 | 14.52 | 15.899 | 14.93 |
| 110.001 | a | 111.000 | 16.641 | 14.66 | 16.199 | 15.06 |
| 111.001 | a | 112.000 | 16.948 | 14.8 | 16.502 | 15.2 |
| 112.001 | a | 113.000 | 17.246 | 14.94 | 16.807 | 15.33 |
| 113.001 | a | 114.000 | 17.671 | 15.17 | 17.217 | 15.57 |
| 114.001 | a | 115.000 | 17.976 | 15.3 | 17.518 | 15.7 |
| 115.001 | a | 116.000 | 18.272 | 15.43 | 17.821 | 15.82 |
| 116.001 | a | 117.000 | 18.581 | 15.56 | 18.127 | 15.95 |
| 117.001 | a | 118.000 | 18.882 | 15.69 | 18.435 | 16.07 |
| 118.001 | a | 119.000 | 19.185 | 15.81 | 18.734 | 16.19 |
| 119.001 | a | 120.000 | 19.609 | 16.03 | 19.155 | 16.41 |
| 120.001 | a | 121.000 | 19.918 | 16.16 | 19.472 | 16.53 |
| 121.001 | a | 122.000 | 20.229 | 16.28 | 19.780 | 16.65 |
| 122.001 | a | 123.000 | 20.543 | 16.4 | 20.090 | 16.77 |
| 123.001 | a | 124.000 | 20.846 | 16.52 | 20.402 | 16.88 |
| 124.001 | a | 125.000 | 21.165 | 17 | 20.716 | 16.64 |
| 125.001 | a | 126.000 | 21.586 | 17.2 | 21.134 | 16.84 |
| 126.001 | a | 127.000 | 21.897 | 17.31 | 21.454 | 16.96 |
| 127.001 | a | 128.000 | 22.210 | 17.42 | 21.764 | 17.07 |
| 128.001 | a | 129.000 | 22.526 | 17.53 | 22.076 | 17.18 |
| 129.001 | a | 130.000 | 22.830 | 17.63 | 22.390 | 17.29 |
| 130.001 | a | 131.000 | 23.150 | 17.74 | 22.707 | 17.4 |
| 131.001 | a | 132.000 | 23.591 | 17.94 | 23.144 | 17.6 |
| 132.001 | a | 133.000 | 23.903 | 18.04 | 23.465 | 17.71 |
| 133.001 | a | 134.000 | 24.230 | 18.15 | 23.776 | 17.81 |
| 134.001 | a | 135.000 | 24.546 | 18.25 | 24.102 | 17.92 |
| 135.001 | a | 136.000 | 24.864 | 18.35 | 24.417 | 18.02 |
| 136.001 | a | 137.000 | 25.184 | 18.45 | 24.747 | 18.13 |
| 137.001 | a | 138.000 | 25.616 | 18.63 | 25.176 | 18.31 |
| 138.001 | a | 139.000 | 25.941 | 18.73 | 25.497 | 18.41 |
| 139.001 | a | 140.000 | 26.267 | 18.83 | 25.821 | 18.51 |
| 140.001 | a | 141.000 | 26.582 | 18.92 | 26.147 | 18.61 |
| 141.001 | a | 142.000 | 26.913 | 19.02 | 26.474 | 18.71 |
| 142.001 | a | 143.000 | 27.246 | 19.12 | 26.804 | 18.81 |
| 143.001 | a | 144.000 | 27.681 | 19.29 | 27.236 | 18.98 |
| 144.001 | a | 145.000 | 28.018 | 19.39 | 27.570 | 19.08 |
| 145.001 | a | 146.000 | 28.343 | 19.48 | 27.892 | 19.17 |
| 146.001 | a | 147.000 | 28.670 | 19.57 | 28.230 | 19.27 |
| 147.001 | a | 148.000 | 28.998 | 19.66 | 28.556 | 19.36 |
| 148.001 | a | 149.000 | 29.328 | 19.75 | 28.883 | 19.45 |
| 149.001 | a | 150.000 | 29.765 | 19.91 | 29.331 | 19.62 |
| 150.001 | a | 151.000 | 30.100 | 20 | 29.663 | 19.71 |
| 151.001 | a | 152.000 | 30.436 | 20.09 | 29.997 | 19.8 |
| 152.001 | a | 153.000 | 30.774 | 20.18 | 30.332 | 19.89 |
| 153.001 | a | 154.000 | 31.114 | 20.27 | 30.669 | 19.98 |
| 154.001 | a | 155.000 | 31.456 | 20.36 | 31.008 | 20.07 |
| 155.001 | a | 156.000 | 31.908 | 20.52 | 31.457 | 20.23 |
| 156.001 | a | 157.000 | 32.239 | 20.6 | 31.785 | 20.31 |
| 157.001 | a | 158.000 | 32.571 | 20.68 | 32.130 | 20.4 |
| 158.001 | a | 159.000 | 32.920 | 20.77 | 32.476 | 20.49 |
| 159.001 | a | 160.000 | 33.255 | 20.85 | 32.809 | 20.57 |
| 160.001 | a | 161.000 | 33.592 | 20.93 | 33.143 | 20.65 |
| 161.001 | a | 162.000 | 33.931 | 21.01 | 33.478 | 20.73 |
| 162.001 | a | 163.000 | 34.384 | 21.16 | 33.946 | 20.89 |
| 163.001 | a | 164.000 | 34.727 | 21.24 | 34.285 | 20.97 |
| 164.001 | a | 165.000 | 35.087 | 21.33 | 34.627 | 21.05 |
| 165.001 | a | 166.000 | 35.433 | 21.41 | 34.986 | 21.14 |
| 166.001 | a | 167.000 | 35.780 | 21.49 | 35.331 | 21.22 |
| 167.001 | a | 168.000 | 36.129 | 21.57 | 35.677 | 21.3 |
| 168.001 | a | 169.000 | 36.581 | 21.71 | 36.126 | 21.44 |
| 169.001 | a | 170.000 | 36.934 | 21.79 | 36.476 | 21.52 |
| 170.001 | a | 171.000 | 37.271 | 21.86 | 36.828 | 21.6 |
| 171.001 | a | 172.000 | 37.627 | 21.94 | 37.181 | 21.68 |
| 172.001 | a | 173.000 | 37.967 | 22.01 | 37.518 | 21.75 |
| 173.001 | a | 174.000 | 38.326 | 22.09 | 37.875 | 21.83 |
| 174.001 | a | 175.000 | 38.791 | 22.23 | 38.355 | 21.98 |
| 175.001 | a | 176.000 | 39.154 | 22.31 | 38.697 | 22.05 |
| 176.001 | a | 177.000 | 39.500 | 22.38 | 39.059 | 22.13 |
| 177.001 | a | 178.000 | 39.866 | 22.46 | 39.405 | 22.2 |
| 178.001 | a | 179.000 | 40.216 | 22.53 | 39.769 | 22.28 |
| 179.001 | a | 180.000 | 40.567 | 22.6 | 40.118 | 22.35 |
| 180.001 | a | 181.000 | 41.045 | 22.74 | 40.594 | 22.49 |
| 181.001 | a | 182.000 | 41.400 | 22.81 | 40.946 | 22.56 |
| 182.001 | a | 183.000 | 41.756 | 22.88 | 41.299 | 22.63 |
| 183.001 | a | 184.000 | 42.113 | 22.95 | 41.654 | 22.7 |
| 184.001 | a | 185.000 | 42.471 | 23.02 | 42.010 | 22.77 |
| 185.001 | a | 186.000 | 42.813 | 23.08 | 42.368 | 22.84 |
| 186.001 | a | 187.000 | 43.286 | 23.21 | 42.839 | 22.97 |
| 187.001 | a | 188.000 | 43.631 | 23.27 | 43.200 | 23.04 |
| 188.001 | a | 189.000 | 43.995 | 23.34 | 43.543 | 23.1 |
| 189.001 | a | 190.000 | 44.361 | 23.41 | 43.907 | 23.17 |
| 190.001 | a | 191.000 | 44.710 | 23.47 | 44.272 | 23.24 |
| 191.001 | a | 192.000 | 45.059 | 23.53 | 44.619 | 23.3 |
| 192.001 | a | 193.000 | 45.526 | 23.65 | 45.083 | 23.42 |
| 193.001 | a | 194.000 | 45.878 | 23.71 | 45.433 | 23.48 |
| 194.001 | a | 195.000 | 46.232 | 23.77 | 45.785 | 23.54 |
| 195.001 | a | 196.000 | 46.607 | 23.84 | 46.157 | 23.61 |
| 196.001 | a | 197.000 | 46.963 | 23.9 | 46.511 | 23.67 |
| 197.001 | a | 198.000 | 47.321 | 23.96 | 46.866 | 23.73 |
| 198.001 | a | 199.000 | 47.778 | 24.07 | 47.322 | 23.84 |
| 199.001 | a | 200.000 | 48.139 | 24.13 | 47.680 | 23.9 |
| 200.001 | a | 201.000 | 48.480 | 24.18 | 48.039 | 23.96 |
| 201.001 | a | 202.000 | 48.843 | 24.24 | 48.400 | 24.02 |
| 202.001 | a | 203.000 | 49.207 | 24.3 | 48.762 | 24.08 |
| 203.001 | a | 204.000 | 49.552 | 24.35 | 49.124 | 24.14 |
| 204.001 | a | 205.000 | 50.020 | 24.46 | 49.570 | 24.24 |
| 205.001 | a | 206.000 | 50.368 | 24.51 | 49.936 | 24.3 |
| 206.001 | a | 207.000 | 50.737 | 24.57 | 50.282 | 24.35 |
| 207.001 | a | 208.000 | 51.086 | 24.62 | 50.650 | 24.41 |
| 208.001 | a | 209.000 | 51.457 | 24.68 | 50.999 | 24.46 |
| 209.001 | a | 210.000 | 51.809 | 24.73 | 51.369 | 24.52 |
| 210.001 | a | 211.000 | 52.267 | 24.83 | 51.804 | 24.61 |
| 211.001 | a | 212.000 | 52.621 | 24.88 | 52.177 | 24.67 |
| 212.001 | a | 213.000 | 52.976 | 24.93 | 52.530 | 24.72 |
| 213.001 | a | 214.000 | 53.332 | 24.98 | 52.883 | 24.77 |
| 214.001 | a | 215.000 | 53.689 | 25.03 | 53.238 | 24.82 |
| 215.001 | a | 216.000 | 54.047 | 25.08 | 53.616 | 24.88 |
| 216.001 | a | 217.000 | 54.514 | 25.18 | 54.081 | 24.98 |
| 217.001 | a | 218.000 | 54.875 | 25.23 | 54.440 | 25.03 |
| 218.001 | a | 219.000 | 55.258 | 25.29 | 54.799 | 25.08 |
| 219.001 | a | 220.000 | 55.621 | 25.34 | 55.160 | 25.13 |
| 220.001 | a | 221.000 | 55.984 | 25.39 | 55.543 | 25.19 |
| 221.001 | a | 222.000 | 56.349 | 25.44 | 55.906 | 25.24 |
| 222.001 | a | 223.000 | 56.715 | 25.49 | 56.270 | 25.29 |
| 223.001 | a | 224.000 | 57.171 | 25.58 | 56.746 | 25.39 |
| 224.001 | a | 225.000 | 57.539 | 25.63 | 57.112 | 25.44 |
| 225.001 | a | 226.000 | 57.908 | 25.68 | 57.479 | 25.49 |
| 226.001 | a | 227.000 | 58.278 | 25.73 | 57.848 | 25.54 |
| 330.001 | a | 331.000 | 98.984 | 29.95 | 98.555 | 29.82 |
| 331.001 | a | 332.000 | 99.383 | 29.98 | 98.919 | 29.84 |
| 332.001 | a | 333.000 | 99.849 | 30.03 | 99.384 | 29.89 |
| 333.001 | a | 334.000 | 100.216 | 30.05 | 99.783 | 29.92 |
| 334.001 | a | 335.000 | 100.617 | 30.08 | 100.182 | 29.95 |
| 335.001 | a | 336.000 | 101.019 | 30.11 | 100.549 | 29.97 |
| 336.001 | a | 337.000 | 101.387 | 30.13 | 100.950 | 30 |
| 337.001 | a | 338.000 | 101.790 | 30.16 | 101.351 | 30.03 |
| 338.001 | a | 339.000 | 102.260 | 30.21 | 101.786 | 30.07 |
| 339.001 | a | 340.000 | 102.630 | 30.23 | 102.189 | 30.1 |
| 340.001 | a | 341.000 | 103.035 | 30.26 | 102.558 | 30.12 |
| 341.001 | a | 342.000 | 103.406 | 30.28 | 102.962 | 30.15 |
| 342.001 | a | 343.000 | 103.811 | 30.31 | 103.366 | 30.18 |
| 343.001 | a | 344.000 | 104.183 | 30.33 | 103.737 | 30.2 |
| 344.001 | a | 345.000 | 104.590 | 30.36 | 104.142 | 30.23 |
| 345.001 | a | 346.000 | 105.032 | 30.4 | 104.582 | 30.27 |
| 346.001 | a | 347.000 | 105.439 | 30.43 | 104.989 | 30.3 |
| 347.001 | a | 348.000 | 105.848 | 30.46 | 105.396 | 30.33 |
| 348.001 | a | 349.000 | 106.222 | 30.48 | 105.769 | 30.35 |
| 349.001 | a | 350.000 | 106.632 | 30.51 | 106.178 | 30.38 |
| 350.001 | adelante | adelante | 32 | 32 |
TABLA No. 3
Aplicable a trabajadores que ceden rentas de trabajo a su cónyuge
| NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE | NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE |
|---|---|---|---|---|---|---|
| Ninguna, 1 o 2 | Ninguna, 1 o 2 | 3 o más | 3 o más | |||
| Intervalos | Intervalos | Intervalos | Valor a retener | % de retención | Valor a retener | % de retención |
| 1 | a | 52.000 | 0 | 0 | 0 | 0 |
| 52.001 | a | 53.000 | 147 | .28 | 0 | 0 |
| 53.001 | a | 54.000 | 267 | .5 | 0 | 0 |
| 54.001 | a | 55.000 | 392 | .72 | 0 | 0 |
| 55.001 | a | 56.000 | 521 | .94 | 127 | .23 |
| 56.001 | a | 57.000 | 644 | 1.14 | 248 | .44 |
| 57.001 | a | 58.000 | 776 | 1.35 | 385 | .67 |
| 58.001 | a | 59.000 | 912 | 1.56 | 520 | .89 |
| 59.001 | a | 60.000 | 1.053 | 1.77 | 660 | 1.11 |
| 60.001 | a | 61.000 | 1.197 | 1.98 | 804 | 1.33 |
| 61.001 | a | 62.000 | 1.334 | 2.17 | 940 | 1.53 |
| 62.001 | a | 63.000 | 1.475 | 2.36 | 1.081 | 1.73 |
| 63.001 | a | 64.000 | 1.631 | 2.57 | 1.238 | 1.95 |
| 64.001 | a | 65.000 | 1.780 | 2.76 | 1.386 | 2.15 |
| 65.001 | a | 66.000 | 1.938 | 2.96 | 1.545 | 2.36 |
| 66.001 | a | 67.000 | 2.094 | 3.15 | 1.702 | 2.56 |
| 67.001 | a | 68.000 | 2.247 | 3.33 | 1.856 | 2.75 |
| 68.001 | a | 69.000 | 2.404 | 3.51 | 2.013 | 2.94 |
| 69.001 | a | 70.000 | 2.571 | 3.7 | 2.182 | 3.14 |
| 70.001 | a | 71.000 | 2.742 | 3.89 | 2.347 | 3.33 |
| 71.001 | a | 72.000 | 2.910 | 4.07 | 2.516 | 3.52 |
| 72.001 | a | 73.000 | 3.066 | 4.23 | 2.675 | 3.69 |
| 73.001 | a | 74.000 | 3.241 | 4.41 | 2.851 | 3.88 |
| 74.001 | a | 75.000 | 3.419 | 4.59 | 3.024 | 4.06 |
| 75.001 | a | 76.000 | 3.593 | 4.76 | 3.201 | 4.24 |
| 76.001 | a | 77.000 | 3.779 | 4.94 | 3.381 | 4.42 |
| 77.001 | a | 78.000 | 3.960 | 5.11 | 3.565 | 4.6 |
| 78.001 | a | 79.000 | 4.129 | 5.26 | 3.736 | 4.76 |
| 79.001 | a | 80.000 | 4.316 | 5.43 | 3.919 | 4.93 |
| 80.001 | a | 81.000 | 4.508 | 5.6 | 4.113 | 5.11 |
| 81.001 | a | 82.000 | 4.694 | 5.76 | 4.303 | 5.28 |
| 82.001 | a | 83.000 | 4.892 | 5.93 | 4.496 | 5.45 |
| 83.001 | a | 84.000 | 5.068 | 6.07 | 4.676 | 5.6 |
| 84.001 | a | 85.000 | 5.272 | 6.24 | 4.875 | 5.77 |
| 85.001 | a | 86.000 | 5.480 | 6.41 | 5.078 | 5.94 |
| 86.001 | a | 87.000 | 5.700 | 6.59 | 5.276 | 6.1 |
| 87.001 | a | 88.000 | 5.941 | 6.79 | 5.495 | 6.28 |
| 88.001 | a | 89.000 | 6.177 | 6.98 | 5.725 | 6.47 |
| 89.001 | a | 90.000 | 6.390 | 7.14 | 5.942 | 6.64 |
| 90.001 | a | 91.000 | 6.633 | 7.33 | 6.181 | 6.83 |
| 91.001 | a | 92.000 | 6.871 | 7.51 | 6.432 | 7.03 |
| 92.001 | a | 93.000 | 7.122 | 7.7 | 6.669 | 7.21 |
| 93.001 | a | 94.000 | 7.367 | 7.88 | 6.919 | 7.4 |
| 94.001 | a | 95.000 | 7.597 | 8.04 | 7.153 | 7.57 |
| 95.001 | a | 96.000 | 7.850 | 8.22 | 7.401 | 7.75 |
| 96.001 | a | 97 A00 | 8.105 | 8.4 | 7.662 | 7.94 |
| 97.001 | a | 98.000 | 8.355 | 8.57 | 7.907 | 8.11 |
| 98.001 | a | 99.000 | 8.618 | 8.75 | 8.175 | 8.3 |
| 99.001 | a | 100.000 | 8.885 | 8.93 | 8.437 | 8.48 |
| 100.001 | a | 101.000 | 9.123 | 9.08 | 8.683 | 8.64 |
| 101.001 | a | 102.000 | 9.388 | 9.25 | 8.942 | 8.81 |
| 102.001 | a | 103.000 | 9.665 | 9.43 | 9.214 | 8.99 |
| 103.001 | a | 104.000 | 9.936 | 9.6 | 9.490 | 9.17 |
| 104.001 | a | 105.000 | 10.209 | 9.77 | 9.760 | 9.34 |
| 105.001 | a | 106.000 | 10.486 | 9.94 | 10.043 | 9.52 |
| 106.001 | a | 107.000 | 10.745 | 10.09 | 10.298 | 9.67 |
| 107.001 | a | 108.000 | 11.029 | 10.26 | 10.578 | 9.84 |
| 108.001 | a | 109.000 | 11.305 | 10.42 | 10.860 | 10.01 |
| 109.001 | a | 110.000 | 11.639 | 10.63 | 11.190 | 10.22 |
| 110.001 | a | 111.000 | 11.911 | 10.78 | 11.458 | 10.37 |
| 111.001 | a | 112.000 | 12.175 | 10.92 | 11.729 | 10.52 |
| 112.001 | a | 113.000 | 12.453 | 11.07 | 12.003 | 10.67 |
| 113.001 | a | 114.000 | 12.734 | 11.22 | 12.280 | 10.82 |
| 114.001 | a | 115.000 | 13.007 | 11.36 | 12.560 | 10.97 |
| 115.001 | a | 116.000 | 13.398 | 11.6 | 12.947 | 11.21 |
| 116.001 | a | 117.000 | 13.677 | 11.74 | 13.234 | 11.36 |
| 117.001 | a | 118.000 | 13.959 | 11.88 | 13.512 | 11.5 |
| 118.001 | a | 119.000 | 14.243 | 12.02 | 13.805 | 11.65 |
| 119.001 | a | 120.000 | 14.531 | 12.16 | 14.089 | 11.79 |
| 120.001 | a | 121.000 | 14.833 | 12.31 | 14.387 | 11.94 |
| 121.001 | a | 122.000 | 15.236 | 12.54 | 14.786 | 12.17 |
| 122.001 | a | 123.000 | 15.533 | 12.68 | 15.092 | 12.32 |
| 123.001 | a | 124.000 | 15.832 | 12.82 | 15.388 | 12.46 |
| 124.001 | a | 125.000 | 16.135 | 12.96 | 15.687 | 12.6 |
| 125.001 | a | 126.000 | 16.440 | 13.1 | 15.988 | 12.74 |
| 126.001 | a | 127.000 | 16.735 | 13.23 | 16.293 | 12.88 |
| 127.001 | a | 128.000 | 17.161 | 13.46 | 16.715 | 13.11 |
| 128.001 | a | 129.000 | 17.463 | 13.59 | 17.013 | 13.24 |
| 129.001 | a | 130.000 | 17.767 | 13.72 | 17.314 | 13.37 |
| 130.001 | a | 131.000 | 18.061 | 13.84 | 17.617 | 13.5 |
| 131.001 | a | 132.000 | 18.370 | 13.97 | 17.923 | 13.63 |
| 132.001 | a | 133.000 | 18.669 | 14.09 | 18.218 | 13.75 |
| 133.001 | a | 134.000 | 18.970 | 14.21 | 18.529 | 13.88 |
| 134.001 | a | 135.000 | 19.324 | 14.42 | 18.951 | 14.09 |
| 135.001 | a | 136.000 | 19.701 | 14.54 | 19.268 | 14.22 |
| 136.001 | a | 137.000 | 20.024 | 14.67 | 19.574 | 14.34 |
| 137.001 | a | 138.000 | 20.336 | 14.79 | 19.882 | 14.46 |
| 138.001 | a | 139.000 | 20.636 | 14.9 | 20.193 | 14.58 |
| 139.001 | a | 140.000 | 20.952 | 15.02 | 20.506 | 14.7 |
| 140.001 | a | 141.000 | 21.384 | 15.22 | 20.934 | 14.9 |
| 141.001 | a | 142.000 | 21.691 | 15.33 | 21.239 | 15.01 |
| 142.001 | a | 143.000 | 22.002 | 15.44 | 21.560 | 15.13 |
| 143.001 | a | 144.000 | 22.314 | 15.55 | 21.869 | 15.24 |
| 144.001 | a | 145.000 | 22.628 | 15.66 | 22.180 | 15.35 |
| 145.001 | a | 146.000 | 22.945 | 15.77 | 22.494 | 15.46 |
| 146.001 | a | 147.000 | 23.381 | 15.96 | 22.927 | 15.65 |
| 147.001 | a | 148.000 | 23.703 | 16.07 | 23.246 | 15.76 |
| 148.001 | a | 149.000 | 24.012 | 16.17 | 23.566 | 15.87 |
| 149.001 | a | 150.000 | 24.338 | 16.28 | 23.890 | 15.98 |
| 150.001 | a | 151.000 | 24.666 | 16.39 | 24.215 | 16.09 |
| 151.001 | a | 152.000 | 24.982 | 16.49 | 24.527 | 16.19 |
| 152.001 | a | 153.000 | 25.406 | 16.66 | 24.964 | 16.37 |
| 153.001 | a | 154.000 | 25.726 | 16.76 | 25.281 | 16.47 |
| 154.001 | a | 155.000 | 26.048 | 16.86 | 25.600 | 16.57 |
| 155.001 | a | 156.000 | 26.372 | 16.96 | 25.937 | 16.68 |
| 156.001 | a | 157.000 | 26.714 | 17.07 | 26.260 | 16.78 |
| 157.001 | a | 158.000 | 27.042 | 17.17 | 26.586 | 16.88 |
| 158.001 | a | 159.000 | 27.483 | 17.34 | 27.024 | 17.05 |
| 159.001 | a | 160.000 | 27.800 | 17.43 | 27.354 | 17.15 |
| 160.001 | a | 161.000 | 28.135 | 17.53 | 27.686 | 17.25 |
| 161.001 | a | 162.000 | 28.472 | 17.63 | 28.020 | 17.35 |
| 162.001 | a | 163.000 | 28.795 | 17.72 | 28.356 | 17.45 |
| 163.001 | a | 164.000 | 29.119 | 17.81 | 28.677 | 17.54 |
| 164.001 | a | 165.000 | 29.560 | 17.97 | 29.116 | 17.7 |
| 165.001 | a | 166.000 | 29.889 | 18.06 | 29.442 | 17.79 |
| 166.001 | a | 167.000 | 30.236 | 18.16 | 29.786 | 17.89 |
| 167.001 | a | 168.000 | 30.568 | 18.25 | 30.116 | 17.98 |
| 168.001 | a | 169.000 | 30.902 | 18.34 | 30.464 | 18.08 |
| 169.001 | a | 170.000 | 31.238 | 18.43 | 30.798 | 18.17 |
| 170.001 | a | 171.000 | 31.695 | 18.59 | 31.252 | 18.33 |
| 171.001 | a | 172.000 | 32.036 | 18.68 | 31.590 | 18.42 |
| 172.001 | a | 173.000 | 32.378 | 18.77 | 31.929 | 18.51 |
| 173.001 | a | 174.000 | 32.704 | 18.85 | 32.253 | 18.59 |
| 174.001 | a | 175.000 | 33.050 | 18.94 | 32.596 | 18.68 |
| 175.001 | a | 176.000 | 33.380 | 19.02 | 32.941 | 18.77 |
| 176.001 | a | 177.000 | 33.835 | 19.17 | 33.393 | 18.92 |
| 177.001 | a | 178.000 | 34.186 | 19.26 | 33.742 | 19.01 |
| 178.001 | a | 179.000 | 34.521 | 19.34 | 34.075 | 19.09 |
| 179.001 | a | 180.000 | 34.876 | 19.43 | 34.428 | 19.18 |
| 180.001 | a | 181.000 | 35.215 | 19.51 | 34.782 | 19.27 |
| 181.001 | a | 182.000 | 35.574 | 19.6 | 35.120 | 19.35 |
| 182.001 | a | 183.000 | 36.025 | 19.74 | 35.587 | 19.5 |
| 183.001 | a | 184.000 | 36.369 | 19.82 | 35.929 | 19.58 |
| 184.001 | a | 185.000 | 36.715 | 19.9 | 36.272 | 19.66 |
| 185.001 | a | 186.000 | 37.062 | 19.98 | 36.617 | 19.74 |
| 186.001 | a | 187.000 | 37.411 | 20.06 | 36.964 | 19.82 |
| 187.001 | a | 188.000 | 37.762 | 20.14 | 37.312 | 19.9 |
| 188.001 | a | 189.000 | 38.227 | 20.28 | 37.775 | 20.04 |
| 189.001 | a | 190.000 | 38.582 | 20.36 | 38.146 | 20.13 |
| 190.001 | a | 191.000 | 38.938 | 20.44 | 38.500 | 20.21 |
| 191.001 | a | 192.000 | 39.295 | 20.52 | 38.855 | 20.29 |
| 192.001 | a | 193.000 | 39.655 | 20.6 | 39.212 | 20.37 |
| 193.001 | a | 194.000 | 40.015 | 20.68 | 39.570 | 20.45 |
| 194.001 | a | 195.000 | 40.358 | 20.75 | 39.911 | 20.52 |
| 195.001 | a | 196.000 | 40.839 | 20.89 | 40.390 | 20.66 |
| 196.001 | a | 197.000 | 41.186 | 20.96 | 40.734 | 20.73 |
| 197.001 | a | 198.000 | 41.554 | 21.04 | 41.099 | 20.81 |
| 198.001 | a | 199.000 | 41.903 | 21.11 | 41.446 | 20.88 |
| 199.001 | a | 200.000 | 42.254 | 21.18 | 41.815 | 20.96 |
| 200.001 | a | 201.000 | 42.606 | 21.25 | 42.165 | 21.03 |
| 201.001 | a | 202.000 | 43.080 | 21.38 | 42.637 | 21.16 |
| 202.001 | a | 203.000 | 43.436 | 21.45 | 42.990 | 21.23 |
| 203.001 | a | 204.000 | 43.793 | 21.52 | 43.345 | 21.3 |
| 204.001 | a | 205.000 | 44.151 | 21.59 | 43.701 | 21.37 |
| 205.001 | a | 206.000 | 44.511 | 21.66 | 44.059 | 21.44 |
| 206.001 | a | 207.000 | 44.851 | 21.72 | 44.418 | 21.51 |
| 207.001 | a | 208.000 | 45.318 | 21.84 | 44.882 | 21.63 |
| 208.001 | a | 209.000 | 45.682 | 21.91 | 45.223 | 21.69 |
| 209.001 | a | 210.000 | 46.027 | 21.97 | 45.587 | 21.76 |
| 210.001 | a | 211.000 | 46.394 | 22.04 | 45.952 | 21.83 |
| 211.001 | a | 212.000 | 46.741 | 22.1 | 46.297 | 21.89 |
| 212.001 | a | 213.000 | 47.111 | 22.17 | 46.665 | 31.96 |
| 213.001 | a | 214.000 | 47.567 | 22.28 | 47.119 | 22.07 |
| 214.001 | a | 215.000 | 47.919 | 22.34 | 47.468 | 22.13 |
| 215.001 | a | 216.000 | 48.272 | 22.4 | 47.841 | 22.2 |
| 216.001 | a | 217.000 | 48.647 | 22.47 | 48.192 | 22.26 |
| 217.001 | a | 218.000 | 49.002 | 32.53 | 48.546 | 22.32 |
| 218.001 | a | 219.000 | 49.359 | 22.59 | 48.900 | 22.38 |
| 219.001 | a | 220.000 | 49.804 | 22.69 | 49.365 | 22.49 |
| 220.001 | a | 221.000 | 50.163 | 22.75 | 49.722 | 22.55 |
| 221.001 | a | 222.000 | 50.524 | 22.81 | 50.081 | 22.61 |
| 222.001 | a | 223.000 | 50.885 | 22.87 | 50.440 | 22.67 |
| 223.001 | a | 224.000 | 51.248 | 22.93 | 50.801 | 22.73 |
| 224.001 | a | 225.000 | 51.612 | 22.99 | 51.163 | 22.79 |
| 225.001 | a | 226.000 | 52.045 | 23.08 | 51.616 | 22.89 |
| 226.001 | a | 227.000 | 52.412 | 23.14 | 51.959 | 22.94 |
| 227.001 | a | 228.000 | 52.780 | 23.2 | 52.325 | 23 |
| 228.001 | a | 229.000 | 53.126 | 23.25 | 52.692 | 23.06 |
| 229.001 | a | 230.000 | 53.496 | 23.31 | 53.037 | 23.11 |
| 230.001 | a | 231.000 | 53.844 | 23.36 | 53.406 | 23.17 |
| 231.001 | a | 232.000 | 54.309 | 23.46 | 53.870 | 23.27 |
| 232.001 | a | 233.000 | 54.684 | 23.52 | 54.242 | 23.33 |
| 233.001 | a | 234.000 | 55.035 | 23.57 | 54.592 | 23.38 |
| 234.001 | a | 235.000 | 55.412 | 23.63 | 54.966 | 23.44 |
| 235.001 | a | 236.000 | 55.789 | 23.69 | 55.342 | 23.5 |
| 236.001 | a | 237.000 | 56.145 | 23.74 | 55.695 | 23.55 |
| 237.001 | a | 238.000 | 56.620 | 23.84 | 56.168 | 23.65 |
| 238.001 | a | 239.000 | 56.977 | 23.89 | 56.524 | 23.7 |
| 239.001 | a | 240.000 | 57.336 | 23.94 | 56.905 | 23.76 |
| 240.001 | a | 241.000 | 57.720 | 24 | 57.263 | 23.81 |
| 241.001 | a | 242.000 | 58.080 | 24.05 | 57.621 | 23.86 |
| 242.001 | a | 243.000 | 58.442 | 24.1 | 58.006 | 23.92 |
| 243.001 | a | 244.000 | 58.902 | 24.19 | 58.464 | 24.01 |
| 244.001 | a | 245.000 | 59.266 | 24.24 | 58.826 | 24.06 |
| 245.001 | a | 246.000 | 59.631 | 24.29 | 59.190 | 24.11 |
| 246.001 | a | 247.000 | 60.022 | 24.35 | 59.554 | 24.16 |
| 247.001 | a | 248.000 | 60.390 | 24.4 | 59.919 | 24.21 |
| 248.001 | a | 249.000 | 60.758 | 24.45 | 60.310 | 24.27 |
| 249.001 | a | 250.000 | 61.202 | 24.53 | 60.753 | 24.35 |
| 250.001 | a | 251.000 | 61.572 | 24.58 | 61.122 | 24.4 |
| 251.001 | a | 252.000 | 61.944 | 24.63 | 61.491 | 24.45 |
| 252.001 | a | 253.000 | 62.317 | 24.68 | 61.862 | 24.5 |
| 253.001 | a | 254.000 | 62.665 | 24.72 | 62.234 | 24.55 |
| 254.001 | a | 255.000 | 63.039 | 24.77 | 62.607 | 24.6 |
| 255.001 | a | 256.000 | 63.491 | 24.85 | 63.057 | 24.68 |
| 256.001 | a | 257.000 | 63.868 | 24.9 | 63.432 | 24.73 |
| 257.001 | a | 258.000 | 64.246 | 24.95 | 63.782 | 24.77 |
| 258.001 | a | 259.000 | 64.599 | 24.99 | 64.159 | 24.82 |
| 259.001 | a | 260.000 | 64.978 | 25.04 | 64.537 | 24.87 |
| 260.001 | a | 261.000 | 65.333 | 25.08 | 64.890 | 24.91 |
| 261.001 | a | 262.000 | 65.714 | 25.13 | 65.270 | 24.96 |
| 262.001 | a | 263.000 | 66.176 | 25.21 | 65.730 | 25.04 |
| 263.001 | a | 264.000 | 66.533 | 25.25 | 66.085 | 25.08 |
| 264.001 | a | 265.000 | 66.918 | 25.3 | 66.468 | 25.13 |
| 265.001 | a | 266.000 | 67.277 | 25.34 | 66.826 | 25.17 |
| 266.001 | a | 267.000 | 67.637 | 25.38 | 67.184 | 25.21 |
| 267.001 | a | 268.000 | 68.025 | 25.43 | 67.570 | 25.26 |
| 268.001 | a | 269.000 | 68.467 | 25.5 | 68.011 | 25.33 |
| 269.001 | a | 270.000 | 68.830 | 25.54 | 68.399 | 25.38 |
| 270.001 | a | 271.000 | 69.193 | 25.58 | 68.161 | 25.42 |
| 271.001 | a | 272.000 | 69.585 | 25.63 | 69.123 | 25.46 |
| 272.001 | a | 273.000 | 69.950 | 25.67 | 69.487 | 25.5 |
| 273.001 | a | 274.000 | 70.316 | 25.71 | 69.879 | 25.55 |
| 274.001 | a | 275.000 | 70.766 | 25.78 | 70.326 | 25.62 |
| 275.001 | a | 276.000 | 71.161 | 25.83 | 70.693 | 25.66 |
| 276.001 | a | 277.000 | 71.530 | 25.87 | 71.088 | 25.71 |
| 277.001 | a | 278.000 | 71.900 | 25.91 | 71.456 | 25.75 |
| 278.001 | a | 279.000 | 72.270 | 25.95 | 71.825 | 25.79 |
| 279.001 | a | 280.000 | 72.670 | 26 | 72.222 | 25.84 |
| 280.001 | a | 281.000 | 73.126 | 26.07 | 72.677 | 25.91 |
| 281.001 | a | 282.000 | 73.499 | 26.11 | 73.049 | 25.95 |
| 282.001 | a | 283.000 | 73.873 | 26.15 | 73.421 | 25.99 |
| 283.001 | a | 284.000 | 74.248 | 26.19 | 73.823 | 26.04 |
| 284.001 | a | 285.000 | 74.624 | 26.23 | 74.197 | 26.08 |
| 285.001 | a | 286.000 | 75.000 | 26.27 | 74.572 | 26.12 |
| 286.001 | a | 287.000 | 75.464 | 26.34 | 75.034 | 26.19 |
| 287.001 | a | 288.000 | 75.842 | 26.38 | 75.411 | 26.23 |
| 288.001 | a | 289.000 | 76.221 | 26.42 | 75.788 | 26.27 |
| 289.001 | a | 290.000 | 76.601 | 26.46 | 76.167 | 26.31 |
| 290.001 | a | 291.000 | 76.982 | 26.5 | 76.546 | 26.35 |
| 291.001 | a | 292.000 | 77.364 | 26.54 | 76.926 | 26.39 |
| 292.001 | a | 293.006 | 77.834 | 26.61 | 77.395 | 26.46 |
| 293.001 | a | 294.000 | 78.217 | 26.65 | 77.748 | 26.49 |
| 294.001 | a | 295.000 | 78.572 | 26.68 | 78.130 | 26.53 |
| 295.001 | a | 296.000 | 78.957 | 26.72 | 78.514 | 26.57 |
| 296.001 | a | 297.000 | 79.343 | 26.76 | 78.898 | 26.61 |
| 297.001 | a | 298.000 | 79.730 | 26.8 | 79.283 | 26.65 |
| 298.001 | a | 299.000 | 80.177 | 26.86 | 79.729 | 26.71 |
| 299.001 | a | 300.000 | 80.565 | 26.9 | 80.116 | 26.75 |
| 300.001 | a | 301.000 | 80.924 | 26.93 | 80.473 | 26.78 |
| 301.001 | a | 302.000 | 81.314 | 26.97 | 80.862 | 26.82 |
| 302.001 | a | 303.000 | 81.705 | 27.01 | 81.251 | 26.86 |
| 303.001 | a | 304.000 | 82.066 | 27.04 | 81.611 | 26.89 |
| 304.001 | a | 305.000 | 82.519 | 27.1 | 82.093 | 26.96 |
| 305.001 | a | 306.000 | 82.912 | 27.14 | 82.454 | 26.99 |
| 306.001 | a | 307.000 | 83.276 | 27.17 | 82.846 | 27.03 |
| 307.001 | a | 308.000 | 83.670 | 2711 | 83.209 | 27.06 |
| 308.001 | a | 309.000 | 84.035 | 27.24 | 83.603 | 27.1 |
| 309.001 | a | 310.000 | 84.431 | 27.28 | 83.967 | 27.13 |
| 310.001 | a | 311.000 | 84.890 | 27.34 | 84.424 | 27.19 |
| 311.001 | a | 312.000 | 85.257 | 27.37 | 84.821 | 27.23 |
| 312.001 | a | 313.000 | 85.625 | 27.4 | 85.187 | 27.26 |
| 313.001 | a | 314.000 | 86.024 | 27.44 | 85.554 | 27.29 |
| 314.001 | a | 315.000 | 86.393 | 27.47 | 85.952 | 27.33 |
| 315.001 | a | 316.000 | 86.762 | 27.5 | 86.320 | 27.36 |
| 316.001 | a | 317.000 | 87.227 | 27.56 | 86.784 | 27.42 |
| 317.001 | a | 318.000 | 87.630 | 27.6 | 87.185 | 27.46 |
| 318.001 | a | 319.000 | 88.001 | 27.63 | 87.555 | 27.49 |
| 319.001 | a | 320.000 | 88.405 | 27.67 | 87.958 | 27.53 |
| 320.001 | a | 321.000 | 88.778 | 27.7 | 88.329 | 27.56 |
| 321.001 | a | 322.000 | 89.151 | 27.73 | 88.734 | 27.6 |
| 322.001 | a | 323.000 | 89.558 | 27.77 | 89.106 | 27.63 |
| 323.001 | a | 324.000 | 90.030 | 27.83 | 89.577 | 27.69 |
| 324.001 | a | 325.000 | 90.405 | 27.86 | 89.951 | 27.72 |
| 325.001 | a | 326.000 | 90.781 | 21.89 | 90.358 | 27.76 |
| 326.001 | a | 327.000 | 91.191 | 27.93 | 90.734 | 27.79 |
| 327.001 | a | 328.600 | 91.569 | 27.96 | 91.110 | 27.82 |
| 328.001 | a | 329.000 | 91.947 | 27.99 | 91.520 | 27.86 |
| 329.001 | a | 330.000 | 92.424 | 28.05 | 91.996 | 27.92 |
| 330.001 | a | 331.000 | 92.804 | 28.08 | 92.374 | 27.95 |
| 331.001 | a | 332.000 | 93.217 | 28.12 | 92.753 | 27.98 |
| 332.001 | a | 333.000 | 93.598 | 28.15 | 93.133 | 28.01 |
| 333.001 | a | 334.000 | 93.980 | 28.18 | 93.513 | 28.04 |
| 334.001 | a | 335.000 | 94.362 | 28.21 | 93.927 | 28.08 |
| 335.001 | a | 336.000 | 94.845 | 28.27 | 94.376 | 28.13 |
| 336.001 | a | 337.000 | 95.229 | 28.3 | 94.758 | 28.16 |
| 337.001 | a | 338.000 | 95.613 | 28.33 | 95.175 | 28.2 |
| 338.001 | a | 339.000 | 95.998 | 28.36 | 95.558 | 28.23 |
| 339.001 | a | 340.000 | 96.384 | 28.39 | 95.942 | 28.26 |
| 340.001 | a | 341.000 | 96.770 | 28.42 | 96.327 | 28.29 |
| 341.001 | a | 342.000 | 97.225 | 28.47 | 96.781 | 28.34 |
| 342.001 | a | 343.000 | 97.612 | 28.5 | 97.167 | 28.37 |
| 343.001 | a | 344.000 | 98.000 | 28.53 | 97.554 | 28.4 |
| 344.001 | a | 345.000 | 98.389 | 28.56 | 97.941 | 28.43 |
| 345.001 | a | 346.000 | 98.778 | 28.59 | 98.329 | 28.46 |
| 346.001 | a | 347.000 | 99.168 | 28.62 | 98.717 | 28.49 |
| 347.001 | a | 348.000 | 99.628 | 28.67 | 99.176 | 28.54 |
| 348.001 | a | 349.000 | 100.019 | 28.7 | 99.566 | 28.57 |
| 349.001 | a | 350.000 | 100.411 | 28.73 | 99.957 | 28.6 |
| 350.001 | a | en adelante | en adelante | 30 | 30 |
Artículo 2. Para efectos del artículo 5° del Decreto 81 de 1984, la disminución, de la base mensual de retención, por concepto de intereses o corrección monetaria de prestamos para adquisición de vivienda, no podrá exceder en ningún caso de setenta mil pesos ($70.000.00) mensuales.
Artículo 3. A partir del 1° de enero de 1985, la tabla de retención en la fuente prevista en este artículo se aplicara a los dividendos gravables pagados o abonados en cuenta a:
-
- Personas naturales nacionales o extranjeras residentes en el país que sean accionistas de sociedades anónimas diferentes de las abiertas.
-
- Personas naturales nacionales no residentes en el país que accionistas de sociedades anónimas de cualquier tipo.
-
- Sucesiones ilíquidas de causantes nacionales, residentes o no en el país, que sean. sociedades anónimas de cualquier tipo.
-
- Sucesiones ilíquidas de causantes extranjeros que eran residentes en Colombia al momento de su muerte, que sean accionistas de sociedades anónimas de cualquier tipo.
| Dividendo mensual Intervalos | Dividendo mensual Intervalos | Dividendo mensual Intervalos | Valor a retener | % deretención | |
|---|---|---|---|---|---|
| 0 | a | 8.000 | 0 | 0 | |
| 8.001 | a | 9.000 | 113 | 1.33 | |
| 9.001 | a | 10.000 | 158 | 1.66 | |
| 10.001 | a | 11.000 | 209 | 2 | |
| 11.001 | a | 12.000 | 268 | 2.33 | |
| 12.001 | a | 13.000 | 333 | 2.66 | |
| 13.001 | a | 14.000 | 404 | 2.99 | |
| 14.001 | a | 15.000 | 482 | 3.33 | |
| 15.001 | a | 16.000 | 567 | 3.66 | |
| 16.001 | a | 17.000 | 659 | 3.99 | |
| 17.001 | a | 18.000 | 757 | 4.99 | |
| 18.001 | a | 19.000 | 862 | 5 | 4.33 |
| 19.001 | a | 20.000 | 974 | 4.66 | |
| 20.001 | a | 21.000 | 1.092 | 5.33 | |
| 21.001 | a | 22.000 | 1.120 | 5.21 | |
| 22.001 | a | 23.000 | 1.191 | 5.29 | |
| 23.001 | a | 24.000 | 1.271 | 5.41 | |
| 24.001 | a | 25.000 | 1.352 | 5.52 | |
| 25.001 | a | 26.000 | 1.442 | 5.65 | |
| 26.001 | a | 27.000 | 1.532 | 5.78 | |
| 27.001 | a | 28.000 | 1.631 | 5.93 | |
| 28.001 | 29.000 | 1.731 | 6:07 | ||
| 29.001 | a | 30.000 | 1.833 | 6.21 | |
| 30.001 | a | 31.000 | 1.943 | 6.37 | |
| 31.001 | a | 32.000 | 2.053 | 6.52 | |
| 32.001 | a | 33.000 | 2.167 | 6.67 | |
| 33.001 | a | 34.000 | 2.287 | 6.82 | |
| 34.001 | a | 35.000 | 2.407 | 6.98 | |
| 35.001 | a | 36.000 | 2.533 | 7.13 | |
| 36.001 | a | 37.000 | 2.663 | 7.29 | |
| 37.001 | a | 38.000 | 2.794 | 7.45 | |
| 38.001 | a | 39.000 | 2.932 | 7.61 | |
| 39.001 | a | 40.000 | 3.072 | 7.77 | |
| 40.001 | a | 41.000 | 3.212 | 7.93 | |
| 41.001 | a | 42.000 | 3.362 | 8.1 | |
| 42.001 | a | 43.000 | 3.512 | 8.26 | |
| 43.001 | a | 44.000 | 3.664 | 8.42 | |
| 44.001 | a | 45.000 | 3.825 | 8.59 | |
| 45.001 | a | 46.000 | 3.985 | 8.75 | |
| 46.001 | a | 47.000 | 4.149 | 8.92 | |
| 47.001 | a | 48.000 | 4.319 | 9.09 | |
| 48.001 | a | 49.000 | 4.489 | 9.25 | |
| 49.001 | a | 50.000 | 4.666 | 9.42 | |
| 50.001 | a | 51.000 | 4.846 | 9.59 | |
| 51.001 | a | 52.000 | 5.026 | 9.76 | |
| 52.001 | a | 53.000 | 5.208 | 9.92 | |
| 53.001 | a | 54.000 | 5.398 | 10.09 | |
| 54.001 | a | 55.000 | 5.588 | 10.25 | |
| 55.001 | a | 56.000 | 5.778 | 10.41 | |
| 56.001 | a | 57.000 | 5.975 | 10.57 | |
| 57.001 | a | 58.000 | 6.175 | 10.74 | |
| 58.001 | a | 59:000 | 6.376 | 10.9 | |
| 59.001 | a | 60.000 | 6.578 | 11.05 | |
| 60.001 | a | 61.000 | 6.788 | 11.22 | |
| 61.001 | a | 62.000 | 6.998 | 11.38 | |
| 62.001 | a | 63.000 | 7.208 | 11.53 | |
| 63.001 | a | 64.000 | 7.425 | 11.69 | |
| 64.001 | a | 65.000 | 7.645 | 11.85 | |
| 65.001 | a | 66.000 | 7.865 | 12 | |
| 66.001 | a | 67.000 | 8.088 | 12.16 | |
| 67.001 | a | 68.000 | 8.318 | 12.32 | |
| 68.001 | a | 69.000 | 8.548 | 12.48 | |
| 69.001 | a | 70.000 | 8.778 | 12.63 | |
| 70.001 | a | 71.000 | 9.016 | 12.78 | |
| 71.001 | a | 72.000 | 9.256 | 12.94 | |
| 72.001 | a | 73.000 | 9.496 | 13.09 | |
| 73.001 | a | 74.000 | 9.739 | 13.25 | |
| 74.001 | a | 75.000 | 9.989 | 13.4 | |
| 75.001 | a | 76.000 | 10.239 | 13.56 | |
| 76.001 | a | 77.000 | 10.489 | 13.71 | |
| 77.001 | a | 78.000 | 10.747 | 13.86 | |
| 78.001 | a | 79.000 | 11.007 | 14.02 | |
| 79.001 | a | 80.000 | 11.267 | 14.17 | |
| 80.001 | a | 81.000 | 11.530 | 14.32 | |
| 81.001 | a | 82.000 | 11.800 | 14.48 | |
| 82.001 | a | 83.000 | 12.070 | 14.63 | |
| 83.001 | a | 84.000 | 12.341 | 14:78 | |
| 84.001 | a | 85.000 | 12.619 | 14.93 | |
| 85.001 | a | 86.000 | 12.899 | 15.08 | |
| 86.001 | a | 87.000 | 13.179 | 15.23 | |
| 87.001 | a | 88.000 | 13.462 | 15.38 | |
| 88.001 | a | 89.000 | 13.752 | 15.54 | |
| 89.001 | a | 90.000 | 14.042 | 15.69 | |
| 90.001 | a | 91.000 | 14.333 | 15.83 | |
| 91.001 | a | 92.000 | 14.631 | 15.99 | |
| 92.001 | a | 93.000 | 14.885 | 16.09 | |
| 93.001 | a | 94.000 | 15.277 | 16.34 | |
| 94.001 | a | 95.000 | 15.559 | 16.46 | |
| 95.001 | a | 96.000 | 15.845 | 16.59 | |
| 96.001 | a | 97.000 | 16.131 | 16.71 | |
| 97.001 | a | 98.000 | 16.418 | 16.84 | |
| 98.001 | a | 99.000 | 16.834 | 17.09 | |
| 99.001 | a | 100.000 | 17.129 | 17.21 | |
| 100.001 | a | 101.000 | 17.424 | 17.33 | |
| 101.001 | a | 102.000 | 17.722 | 17.46 | |
| 102.001 | a | 103.000 | 18.027 | 17.58 | |
| 103.001 | a | 104.000 | 18.459 | 17.83 | |
| 104.001 | a | 105.000 | 18.765 | 17.95 | |
| 105.001 | a | 106.000 | 19.078 | 18.08 | |
| 106.001 | a | 107.000 | 19.392 | 18.2 | |
| 107.001 | a | 108.000 | 19.706 | 18.33 | |
| 108.001 | a | 109.000 | 20.150 | 18.57 | |
| 109.001 | a | 110.000 | 20.464 | 18.68 | |
| 110.001 | a | 111.000 | 20.778 | 18.8 | |
| 111.001 | a | 112.000 | 21.093 | 18.91 | |
| 112.001 | a | 113.000 | 21.409 | 19.03 | |
| 113.001 | a | 114.000 | 21.848 | 19.25 | |
| 114.001 | a | 115.000 | 22.163 | 19.35 | |
| 115.001 | a | 116.000 | 22.484 | 19.46 | |
| 116.001 | a | 117.000 | 22.808 | 19.57 | |
| 117.001 | a | 118.000 | 23.133 | 19.68 | |
| 118.001 | a | 119.000 | 23.584 | 19.9 | |
| 119.001 | a | 120.000 | 23.909 | 20 | |
| 120.001 | a | 121.000 | 24.234 | 20.11 | |
| 121.001 | a | 122.000 | 24.559 | 20.21 | |
| 122.001 | a | 123.000 | 24.885 | 20.31 | |
| 123.001 | a | 124.000 | 25.333 | 20.51 | |
| 124.001 | a | 125.000 | 25.658 | 20.61 | |
| 125.001 | a | 126.000 | 25.985 | 20.7 | |
| 126.001 | a | 127.000 | 26.319 | 20.8 | |
| 127.001 | a | 128.000 | 26.654 | 20.9 | |
| 128.001 | 129.000 | 27.115 | 21.1 | ||
| 129.001 | a | 130.000 | 27.450 | 21.19 | |
| 130.001 | a | 131.000 | 27.785 | 21.29 | |
| 131.001 | a | 132.000 | 28.121 | 21.38 | |
| 132.001 | a | 133.000 | 28.457 | 21.47 | |
| 133.001 | a | 134.000 | 28.913 | 21.65 | |
| 134.001 | a | 135.000 | 29.249 | 21.74 | |
| 135.001 | a | 136.000 | 29.586 | 21.83 | |
| 136.001 | a | 137.000 | 29.997 | 21.92 | |
| 137.001 | a | 138.000 | 30.271 | 22.01 | |
| 138.001 | a | 139.000 | 30.740 | 22.19 | |
| 139.001 | a | 140.000 | 31.086 | 22.28 | |
| 140.001 | a | 141.000 | 31.431 | 22.37 | |
| 141.001 | a | 142.000 | 31.777 | 22.45 | |
| 142.001 | a | 143.000 | 32.123 | 22.54 | |
| 143.001 | a | 144.000 | 32.589 | 22.71 | |
| 144.001 | a | 145.000 | 32.935 | 22.79 | |
| 145.001 | a | 146.000 | 33.282 | 22.87 | |
| 146.001 | a | 147.000 | 33.631 | 22.95 | |
| 147.001 | a | 148.000 | 33.983 | 23.04 | |
| 148.001 | a | 149.000 | 34.462 | 23.2 | |
| 149.001 | a | 150.000 | 34.818 | 23.29 | |
| 150.001 | a | 151.000 | 35.173 | 23.37 | |
| 151.001 | a | 152.000 | 35.529 | 23.45 | |
| 152.001 | a | 153.000 | 35.885 | 23.53 | |
| 153.001 | a | 154.000 | 36.361 | 23.68 | |
| 154.001 | a | 155.000 | 36.717 | 23.76 | |
| 155.001 | a | 156.000 | 37.073 | 23.84 | |
| 156.001 | a | 157.000 | 37.431 | 23.91 | |
| 157.001 | a | 158.000 | 37.791 | 23.99 | |
| 158.001 | a | 159.000 | 38.280 | 24.15 | |
| 159.001 | a | 160.000 | 38.645 | 24.22 | |
| 160.001 | a | 161.000 | 39.010 | 24.3 | |
| 161.001 | a | 162.000 | 39.376 | 24.38 | |
| 162.001 | a | 163.000 | 39.742 | 24.45 | |
| 163.001 | a | 164.000 | 40.228 | 24.6 | |
| 164.001 | a | 165.000 | 40.594 | 24.67 | |
| 165.001 | a | 166.000 | 40.961 | 24.75 | |
| 166.001 | a | 167.000 | 41.327 | 24.82 | |
| 167.001 | a | 168.000 | 41.696 | 24.89 | |
| 168.001 | a | 169.000 | 42.193 | 25.04 | |
| 169.001 | a | 170.000 | 42.568 | 25.11 | |
| 170.001 | a | 171.000 | 42.943 | 25.18 | |
| 171.001 | a | 172.000 | 43.318 | 25.25 | |
| 172.001 | a | 173.000 | 43.694 | 25.33 | |
| 173.001 | a | 174.000 | 44.191 | 25.47 | |
| 174.001 | a | 175.000 | 44.567 | 25.54 | |
| 175.001 | a | 176.000 | 44.943 | 25.6 | |
| 176.001 | a | 177.000 | 45.319 | 25.67 | |
| 177.001 | a | 178.000 | 45.696 | 25.74 | |
| 178.001 | a | 179.000 | 46.191 | 25.87 | |
| 179.001 | a | 180.000 | 46.567 | 25.94 | |
| 180.001 | a | 181.000 | 46.944 | 26 | |
| 181.001 | a | 182.000 | 47.320 | 26.07 | |
| 182.001 | a | 183.000. | 47.697 | 26.13 | |
| 183.001 | a | 184.000 | 48.190 | 26.26 | |
| 184.001 | a | 185.000 | 48.567 | 26.32 | |
| 185.001 | a | 186.000 | 48.944 | 26.38 | |
| 186.001 | a | 187.000 | 49.321 | 26.44 | |
| 187.001 | a | 188.000 | 49.699 | 26.5 | |
| 188.001 | a | 189.000 | 50.189 | 26.62 | |
| 189.001 | a | 190.000 | 50.566 | 26.68 | |
| 190.001 | a | 191.000 | 50.944 | 26.74 | |
| 191.001 | a | 192.000 | 51.322 | 26.8 | |
| 192.001 | a | 193.000 | 51.700 | 26.85 | |
| 193.001 | a | 194.000 | 52.188 | 26.97 | |
| 194.001 | a | 195.000 | 52.566 | 27.02 | |
| 195.001 | a | 196.000 | 52.944 | 27.08 | |
| 196.001 | a | 197.000 | 53.323 | 27.13 | |
| 197.001 | a | 198.000 | 53.702 | 27.19 | |
| 198.001 | a | 199.000 | 54.187 | 27.29 | |
| 199.001 | a | 200.000 | 54.566 | 27.35 | |
| 200.001 | a | 201.000 | 54.945 | 27.4 | |
| 201.001 | a | 202.000 | 55.324 | 27.45 | |
| 202.001 | a | 203.000 | 55.703 | 27.5 | |
| 203.001 | a | 204.000 | 56.186 | 27.61 | |
| 204.001 | a | 205.000 | 56.565 | 27.66 | |
| 205.001 | a | 206.000 | 56.945 | 27.71 | |
| 206.001 | a | 207.000 | 57.325 | 27.76 | |
| 207.001 | a | 208.000 | 57.704 | 27.81 | |
| 208.001 | a | 209.000 | 58.185 | 27.9 | |
| 209.001 | a | 210.000 | 58.571 | 27.95 | |
| 210.001 | a | 211.000 | 58.959 | 28.01 | |
| 211.001 | a | 212.000 | 59.347 | 28.06 | |
| 212.001 | a | 213.000 | 59.736 | 28.11 | |
| 213.001 | a | 214.000 | 60.232 | 28.21 | |
| 214.001 | a | 215.000 | 60.621 | 28.26 | |
| 215.001 | a | 216.000 | 61.009 | 28.31 | |
| 216.001 | a | 217.000 | 61.398 | 28.36 | |
| 217.001 | a | 218.000 | 61.787 | 28.4 | |
| 218.001 | a | 219.000 | 62.281 | 28.5 | |
| 219.001 | a | 220.000 | 62.670 | 28.55 | |
| 220.001 | a | 221.000 | 63.060 | 28.59 | |
| 221.001 | a | 222.000 | 63.449 | 28.64 | |
| 222.001 | a | 223.000 | 63.839 | 28.64 | |
| 223.001 | a | 224.000 | 64.330 | 28.78 | |
| 224.001 | a | 225.000 | 64.720 | 28.82 | |
| 225.001 | a | 226.000 | 65.110 | 28.87 | |
| 226.001 | a | 227.000 | 65.500 | 28.91 | |
| 227:001 | a | 228.000 | 65.890 | 28.96 | |
| 228.001 | a | 229.000 | 66.380 | 29.05 | |
| 229.001 | a | 230.000 | 66.770 | 29.09 | |
| 230.001 | a | 231.000 | 67.160 | 29.13 | |
| 231.001 | a | 232.000 | 67.550 | 29.18 | |
| 232.601 | a | 233.000 | 67.941 | 29.22 | |
| 233.001 | a | 234.000 | 68.429 | 29.3 | |
| 234.001 | a | 235.000 | 68.820 | 29.34 | |
| 235.001 | a | 236.000 | 69.210 | 29.38 | |
| 236.001 | a | 237.000 | 69.601 | 29.43 | |
| 237.001 | a | 238.000 | 69.992 | 29.47 | |
| 238.001 | a | 239.000 | 70.478 | 29.55 | |
| 239.001 | a | 240.000 | 70.869 | 29.59 | |
| 240.001 | a | 241.000 | 71.260 | 29.63 | |
| 241.001 | a | 242.000 | 11.652 | 29.67 | |
| 242.001 | a | 243.000 | 72.043 | 29.7 | |
| 243.001 | a | 244.000 | 72.528 | 29.78 | |
| 244.001 | a | 245.000 | 72.919 | 29.82 | |
| 245.001 | a | 246.000 | 73.310 | 29.86 | |
| 246.001 | a | 247.000 | 73.702 | 29.9 | |
| 247.001 | a | 248.000 | 74.094 | 29.93 | |
| 248.001 | a | 249.000 | 74.577 | 30.01 | |
| 249.001 | a | 250.000 | 74.969 | 30.04 | |
| 250.001 | a | 251.000 | 75.361 | 30.08 | |
| 251.001 | a | 252.000 | 75.758 | 30.12 | |
| 252.001 | a | 253.000 | 76.157 | 30.16 | |
| 253.001 | a | 254.000 | 76.656 | 30.24 | |
| 254.001 | a | 255.000 | 77.056 | 30.27 | |
| 255.001 | a | 256.000 | 77.457 | 30.31 | |
| 256.001 | a | 257.000 | 77.857 | 30.35 | |
| 257.001 | a | 258.000 | 78.258 | 30.39 | |
| 258.001 | a | 259.000 | 78.755 | 30.46 | |
| 259.001 | a | 260.000 | 79.156 | 30.5 | |
| 260.001 | a | 261.000 | 79.557 | 30.54 | |
| 261.001 | a | 262.000 | 79.958 | 30.57 | |
| 262.001 | a | 263.000 | 80.359 | 30.61 | |
| 263.001 | a | 264.000 | 80:855 | 30.68 | |
| 264.001 | a | 265.000 | 81.256 | 30.72 | |
| 265.001 | a | 266.000 | 81.657 | 30.75 | |
| 266.001 | a | 267.000 | 82.058 | 30.79 | |
| 267.001 | a | 268.000 | 82.460 | 30.82 | |
| 268.001 | a | 269.000 | 82.954 | 30.89 | |
| 269.001 | a | 270.000 | 83.356 | 30.93 | |
| 270.001 | a | 271.000 | 83.757 | 30.96 | |
| 271.001 | a | 272.000 | 84.159 | 30.99 | |
| 272.001 | a | 273.000 | 84.561 | 31.03 | |
| 273.001 | a | 274.000 | 85.054 | 31.09 | |
| 274.001 | a | 275.000 | 85.456 | 31.13 | |
| 275.001 | a | 276.000 | 85.857 | 31.16 | |
| 276.001 | a | 277.000 | 86.259 | 31.19 | |
| 277.001 | a | 278.000 | 86.662 | 31.23 | |
| 278.001 | a | 279.000 | 87.153 | 31.29 | |
| 279.001 | a | 280.000 | 87.555 | 31.32 | |
| 280.001 | a | 281.000 | 87.957 | 31.35 | |
| 281.001 | a | 282.000 | 88.360 | 31.39 | |
| 282.001 | a | 283.000 | 88.762 | 31.42 | |
| 283.001 | a | 284.000 | 89.253 | 31.48 | |
| 284.001 | a | 285.000 | 89.655 | 31.51 | |
| 285.001 | a | 286.000 | 90.058 | 31.54 | |
| 286.001 | a | 287.000 | 90.460 | 31.57 | |
| 287.001 | a | 288.000 | 90.863 | 31.6 | |
| 288.001 | a | 289.000 | 91.352 | 31.66 | |
| 289.001 | a | 290.000 | 91.755 | 31.69 | |
| 290.001 | a | 291.000 | 92.158 | 31.72 | |
| 291.001 | a | 292.000 | 92.561 | 31.75 | |
| 292.001 | a | 293.000 | 92.964 | 31.78 | |
| 293.001 | a | 294.000 | 93.463 | 31.84 | |
| 294.001 | a | 295.000 | 93.874 | 31.87 | |
| 295.001 | a | 296.000 | 94.286 | 31.9 | |
| 296.001 | a | 297.000 | 94.697 | 31:93 | |
| 297.001 | a | 298.000 | 95.109 | 31.97 | |
| 298.001 | a | 299.000 | 95.612 | 32.03 | |
| 299.001 | a | 300.000 | 96.024 | 32.06 | |
| 300.001 | a | 301.000 | 96.436 | 32.09 | |
| 301.001 | a | 302.000 | 96.848 | 32.12 | |
| 302.001 | a | 303.000 | 97.260 | 32.15 | |
| 303.001 | a | 304.000 | 97.762 | 32.21 | |
| 304.001 | a | 305.000 | 98.174 | 32.24 | |
| 305.001 | a | 306.000 | 98.586 | 32.27 | |
| 306.001 | a | 307.000 | 98.998 | 32.3 | |
| 307.001 | a | 308.000 | 99.411 | 32.32 | |
| 308.001 | a | 309.000 | 99.912 | 32.38 | |
| 309.001 | a | 310.000 | 100.324 | 32.41 | |
| 310.001 | a | 311.000 | 100.736 | 32.44 | |
| 311.001 | a | 312.000 | 101.149 | 32.47 | |
| 312.001 | a | 313.000 | 101.561 | 32.5 | |
| 313.001 | a | 314.000 | 102.061 | 32.55 | |
| 314.001 | a | 315.000 | 102.474 | 32.58 | |
| 315.001 | a | 316.000 | 102.886 | 32.61 | |
| 316.001 | a | 317.000 | 103.299 | 32.63 | |
| 317.001 | a | 318.000 | 103.712 | 32.66 | |
| 318.001 | a | 319.000 | 104.211 | 32.72 | |
| 319.001 | a | 320.000 | 104.624 | 32.74 | |
| 320.001 | a | 321.000 | 105.037 | 32.77 | |
| 321.001 | a | 322.000 | 105.450 | 32.8 | |
| 322.001 | a | 323.000 | 105.862 | 32.82 | |
| 323.001 | a | 324.000 | 106.360 | 32.87 | |
| 324.001 | a | 325.000 | 106.773 | 32.9 | |
| 325.001 | a | 326.000 | 107.186 | 32.93 | |
| 326.001 | a | 327.000 | 107.600 | 32.95 | |
| 327.001 | a | 328.000 | 108.013 | 32.98 | |
| 328.001 | a | 329.000 | 108.510 | 33.03 | |
| 329.001 | a | 330.000 | 108.923 | 33.05 | |
| 330.001 | a | 331.000 | 109.337 | 33.08 | |
| 331.001 | a | 332.000 | 109.750 | 33.1 | |
| 332.001 | a | 333.000 | 110.164 | 33.13 | |
| 333.001 | a | 334.000 | 110.660 | 33.18 | |
| 334.001 | a | 335.000 | 111.075 | 33.2 | |
| 335.001 | a | 336.000 | 111.497 | 33.23 | |
| 336.001 | a | 337.000 | 111.919 | 33.26 | |
| 337.001 | a | 338.000 | 112.341 | 33.28 | |
| 338.001 | a | 339.000 | 112.852 | 33.33 | |
| 339.001 | a | 340.000 | 113.274 | 33.36 | |
| 340.001 | a | 341.000 | 113.697 | 33.39 | |
| 341.001 | a | 342.000 | 114.119 | 33.41 | |
| 342.001 | a | 343.000 | 114.541 | 33.44 | |
| 343.001 | a | 344.000 | 115.052 | 33.49 | |
| 344.001 | a | 345.000 | 115.474 | 33.52 | |
| 345.001 | a | 346.000 | 115.897 | 33.54 | |
| 346.001 | a | 347.000 | 116.319 | 33.57 | |
| 347.001 | a | 348.000 | 116.742 | 33.59 | |
| 348.001 | a | 349.000 | 117.251 | 33.64 | |
| 349.001 | a | 350.000 | 117.674 | 33.67 | |
| 350.001 | En adelante | En adelante | 35 |
Artículo 4. A partir del 1° de enero de 1985, la retención en la fuente por dividendos pagados o abonados en cuenta a personas naturales nacionales o extranjeras con residencia en el país, que sean accionistas de sociedades anónimas abiertas, será del 2% cuando los dividendos sean superiores a doscientos cuarenta mil pesos ($240.000.00) mensuales y del 5% cuando estos sean superiores a cuatrocientos veinte mil pesos ($420.000.00) mensuales.
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