Artículo 1

°. A partir del 1º de enero del año 2006, la retención en la fuente aplicable a los pagos gravables, efectuados por las personas naturales o jurídicas, las sociedades de hecho, las comunidades organizadas y las sucesiones ilíquidas, originados en la relación laboral, o legal y reglamentaria, será la que resulte de aplicar a dichos pagos la siguiente tabla de retención en la fuente: Tabla de retención en la fuente Año gravable 2006 Intervalos de ingresos sujetos a retención % de Retención Valor a retener TARIFA DEL 0% 1 a 1.895.000 0,00% 0 TARIFA DEL 20% 1.895.001 a 1.945.000 0,26% 5.000 1.945.001 a 1.995.000 0,76% 15.000 1.995.001 a 2.045.000 1,24% 25.000 2.045.001 a 2.095.000 1,69% 35.000 2.095.001 a 2.145.000 2,12% 45.000 2.145.001 a 2.195.000 2,53% 55.000 2.195.001 a 2.245.000 2,93% 65.000 2.245.001 a 2.295.000 3,30% 75.000 2.295.001 a 2.345.000 3,66% 85.000 2.345.001 a 2.395.000 4,01% 95.000 2.395.001 a 2.445.000 4,34% 105.000 2.445.001 a 2.495.000 4,66% 115.000 2.495.001 a 2.545.000 4,96% 125.000 2.545.001 a 2.595.000 5,25% 135.000 2.595.001 a 2.645.000 5,53% 145.000 2.645.001 a 2.695.000 5,81% 155.000 2.695.001 a 2.745.000 6,07% 165.000 2.745.001 a 2.795.000 6,32% 175.000 2.795.001 a 2.845.000 6,56% 185.000 2.845.001 a 2.895.000 6,79% 195.000 2.895.001 a 2.945.000 7,02% 205.000 2.945.001 a 2.995.000 7,24% 215.000 2.995.001 a 3.010.000 7,38% 221.500 TARIFA DEL 29% 3.010.001 a 3.060.000 7,61% 230.925 3.060.001 a 3.110.000 7,96% 245.425 3.110.001 a 3.160.000 8,29% 259.925 3.160.001 a 3.210.000 8,62% 274.425 3.210.001 a 3.260.000 8,93% 288.925 3.260.001 a 3.310.000 9,24% 303.425 3.310.001 a 3.360.000 9,53% 317.925 3.360.001 a 3.410.000 9,82% 332.425 3.410.001 a 3.460.000 10,10% 346.925 3.460.001 a 3.510.000 10,37% 361.425 3.510.001 a 3.560.000 10,63% 375.925 3.560.001 a 3.610.000 10,89% 390.425 3.610.001 a 3.660.000 11,14% 404.925 3.660.001 a 3.710.000 11,38% 419.425 3.710.001 a 3.760.000 11,62% 433.925 3.760.001 a 3.810.000 11,85% 448.425 3.810.001 a 3.860.000 12,07% 462.925 3.860.001 a 3.910.000 12,29% 477.425 3.910.001 a 3.960.000 12,50% 491.925 3.960.001 a 4.010.000 12,71% 506.425 4.010.001 a 4.060.000 12,91% 520.925 4.060.001 a 4.110.000 13,11% 535.425 4.110.001 a 4.160.000 13,30% 549.925 4.160.001 a 4.210.000 13,49% 564.425 4.210.001 a 4.260.000 13,67% 578.925 4.260.001 a 4.310.000 13,85% 593.425 4.310.001 a 4.360.000 14,02% 607.925 4.360.001 a 4.410.000 14,19% 622.425 4.410.001 a 4.460.000 14,36% 636.925 4.460.001 a 4.510.000 14,52% 651.425 4.510.001 a 4.560.000 14,68% 665.925 4.560.001 a 4.610.000 14,84% 680.425 4.610.001 a 4.660.000 14,99% 694.925 4.660.001 a 4.710.000 15,14% 709.425 4.710.001 a 4.760.000 15,29% 723.925 4.760.001 a 4.810.000 15,43% 738.425 4.810.001 a 4.860.000 15,57% 752.925 4.860.001 a 4.910.000 15,71% 767.425 4.910.001 a 4.960.000 15,84% 781.925 4.960.001 a 5.010.000 15,98% 796.425 5.010.001 a 5.060.000 16,11% 810.925 5.060.001 a 5.110.000 16,23% 825.425 5.110.001 a 5.160.000 16,36% 839.925 5.160.001 a 5.210.000 16,48% 854.425 5.210.001 a 5.260.000 16,60% 868.925 5.260.001 a 5.310.000 16,72% 883.425 5.310.001 a 5.360.000 16,83% 897.925 5.360.001 a 5.410.000 16,94% 912.425 5.410.001 a 5.460.000 17,05% 926.925 5.460.001 a 5.510.000 17,16% 941.425 5.510.001 a 5.560.000 17,27% 955.925 5.560.001 a 5.610.000 17,38% 970.425 5.610.001 a 5.660.000 17,48% 984.925 5.660.001 a 5.710.000 17,58% 999.425 5.710.001 a 5.760.000 17,68% 1.013.925 5.760.001 a 5.810.000 17,78% 1.028.425 5.810.001 a 5.860.000 17,87% 1.042.925 5.860.001 a 5.910.000 17,97% 1.057.425 5.910.001 a 5.960.000 18,06% 1.071.925 5.960.001 a 6.010.000 18,15% 1.086.425 6.010.001 a 6.060.000 18,24% 1.100.925 6.060.001 a 6.110.000 18,33% 1.115.425 6.110.001 a 6.160.000 18,42% 1.129.925 6.160.001 a 6.210.000 18,50% 1.144.425 6.210.001 a 6.260.000 18,59% 1.158.925 6.260.001 a 6.310.000 18,67% 1.173.425 6.310.001 a 6.360.000 18,75% 1.187.925 6.360.001 a 6.410.000 18,83% 1.202.425 6.410.001 a 6.460.000 18,91% 1.216.925 6.460.001 a 6.510.000 18,99% 1.231.425 6.510.001 a 6.560.000 19,07% 1.245.925 6.560.001 a 6.610.000 19,14% 1.260.425 6.610.001 a 6.660.000 19,22% 1.274.925 6.660.001 a 6.710.000 19,29% 1.289.425 6.710.001 a 6.760.000 19,36% 1.303.925 6.760.001 a 6.810.000 19,43% 1.318.425 6.810.001 a 6.860.000 19,50% 1.332.925 6.860.001 a 6.910.000 19,57% 1.347.425 6.910.001 a 6.960.000 19,64% 1.361.925 6.960.001 a 7.010.000 19,71% 1.376.425 7.010.001 a 7.060.000 19,77% 1.390.925 7.060.001 a 7.110.000 19,84% 1.405.425 7.110.001 a 7.160.000 19,90% 1.419.925 7.160.001 a 7.210.000 19,96% 1.434.425 7.210.001 a 7.246.000 20,02% 1.446.895 TARIFA DEL 35% 7.246.001 a 7.296.000 20,11% 1.461.945 7.296.001 a 7.346.000 20,21% 1.479.445 7.346.001 a 7.396.000 20,31% 1.496.945 7.396.001 a 7.446.000 20,41% 1.514.445 7.446.001 a 7.496.000 20,51% 1.531.945 7.496.001 a 7.546.000 20,60% 1.549.445 7.546.001 a 7.596.000 20,70% 1.566.945 7.596.001 a 7.646.000 20,79% 1.584.445 7.646.001 a 7.696.000 20,88% 1.601.945 7.696.001 a 7.746.000 20,97% 1.619.445 7.746.001 a 7.796.000 21,06% 1.636.945 7.796.001 a 7.846.000 21,15% 1.654.445 7.846.001 a 7.896.000 21,24% 1.671.945 7.896.001 a 7.946.000 21,33% 1.689.445 7.946.001 a 7.996.000 21,41% 1.706.945 7.996.001 a 8.046.000 21,50% 1.724.445 8.046.001 a 8.096.000 21,58% 1.741.945 8.096.001 En adelante 1.741.945 más el 35% del exceso sobre $ 8.096.000