decreto 3141 de 1984

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 Ninguna, 1 o 2 3 o más 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 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 Ninguna, 1 o 2 3 o más 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 32 32 TABLA No. 3 Aplicable a trabajadores que ceden rentas de trabajo a su cónyuge NUMERO DE PERSONAS A CARGO DISTINTAS DEL CONYUGE Ninguna, 1 o 2 3 o más 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 30 30

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.

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 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 35

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.

A partir del 1° de enero de 1985, la retención en la fuente por dividendos pagados o abonados en cuenta a personas naturales extranjeras sin residencia en el país, o a sucesiones ilíquidas de causantes extranjeros que no eran residentes en Colombia al momento de su muerte, será del 14% sobre el valor bruto del respectivo pago o abono en cuenta.

A partir del 1° de enero de 1985, el porcentaje de retención en la fuente a título de impuesto de renta, sobre pagos o abonos en cuenta que hagan las personas jurídicasy sociedades de hecho por concepto de comisiones y honorarios será, en todos los casos, del 5% del valor del respectivo pago o abono. Lo dispuesto en este artículo no se aplicara cuando los pagos o abonos en cuenta por concepto de comisiones se hagan a establecimientos de crédito sometidos al control y vigilancia de la Superintendencia Bancaria.

El porcentaje de retención en la fuente a título de impuesto de renta sobre pagos o abonos en cuenta por concepto de contratos de construcción, urbanización y en general, de confección de obra material de bien inmueble, será del 2% del valor bruto del pago o abono en cuenta cuando este se haga a una sociedad anónima o asimilada y del 1% de dicho valor en los demás casos.

El presente Decreto rige a partir de la fecha de su publicación y deroga las normas que le sean contrarias.