Tabla del impuesto sobre la renta año gravable 2006
Art. 1 del Decreto 4715 del 26/12/2005
Intervalos de Renta Gravable o de Ganancia Ocasional $
|
Tarifa del promedio del intervalo |
Impuesto de renta $ |
TARIFA DEL 0% |
1 |
a |
22.742.000 |
0,00% |
0 |
TARIFA DEL 20% |
22.742.001 |
a |
23.342.000 |
0,26% |
60.000 |
23.342.001 |
a |
23.942.000 |
0,76% |
180.000 |
23.942.001 |
a |
24.542.000 |
1,24% |
300.000 |
24.542.001 |
a |
25.142.000 |
1,69% |
420.000 |
25.142.001 |
a |
25.742.000 |
2,12% |
540.000 |
25.742.001 |
a |
26.342.000 |
2,53% |
660.000 |
26.342.001 |
a |
26.942.000 |
2,93% |
780.000 |
26.942.001 |
a |
27.542.000 |
3,30% |
900.000 |
27.542.001 |
a |
28.142.000 |
3,66% |
1.020.000 |
28.142.001 |
a |
28.742.000 |
4,01% |
1.140.000 |
28.742.001 |
a |
29.342.000 |
4,34% |
1.260.000 |
29.342.001 |
a |
29.942.000 |
4,66% |
1.380.000 |
29.942.001 |
a |
30.542.000 |
4,96% |
1.500.000 |
30.542.001 |
a |
31.142.000 |
5,25% |
1.620.000 |
31.142.001 |
a |
31.742.000 |
5,53% |
1.740.000 |
31.742.001 |
a |
32.342.000 |
5,80% |
1.860.000 |
32.342.001 |
a |
32.942.000 |
6,07% |
1.980.000 |
32.942.001 |
a |
33.542.000 |
6,32% |
2.100.000 |
33.542.001 |
a |
34.142.000 |
6,56% |
2.220.000 |
34.142.001 |
a |
34.742.000 |
6,79% |
2.340.000 |
34.742.001 |
a |
35.342.000 |
7,02% |
2.460.000 |
35.342.001 |
a |
35.942.000 |
7,24% |
2.580.000 |
35.942.001 |
a |
36.119.000 |
7,38% |
2.657.700 |
TARIFA DEL 29% |
36.119.001 |
a |
36.719.000 |
7,61% |
2.770.365 |
36.719.001 |
a |
37.319.000 |
7,95% |
2.944.365 |
37.319.001 |
a |
37.919.000 |
8,29% |
3.118.365 |
37.919.001 |
a |
38.519.000 |
8,61% |
3.292.365 |
38.519.001 |
a |
39.119.000 |
8,93% |
3.466.365 |
39.119.001 |
a |
39.719.000 |
9,24% |
3.640.365 |
39.719.001 |
a |
40.319.000 |
9,53% |
3.814.365 |
40.319.001 |
a |
40.919.000 |
9,82% |
3.988.365 |
40.919.001 |
a |
41.519.000 |
10,10% |
4.162.365 |
41.519.001 |
a |
42.119.000 |
10,37% |
4.336.365 |
42.119.001 |
a |
42.719.000 |
10,63% |
4.510.365 |
42.719.001 |
a |
43.319.000 |
10,89% |
4.684.365 |
43.319.001 |
a |
43.919.000 |
11,14% |
4.858.365 |
43.919.001 |
a |
44.519.000 |
11,38% |
5.032.365 |
44.519.001 |
a |
45.119.000 |
11,62% |
5.206.365 |
45.119.001 |
a |
45.719.000 |
11,85% |
5.380.365 |
45.719.001 |
a |
46.319.000 |
12,07% |
5.554.365 |
46.319.001 |
a |
46.919.000 |
12,29% |
5.728.365 |
46.919.001 |
a |
47.519.000 |
12,50% |
5.902.365 |
47.519.001 |
a |
48.119.000 |
12,71% |
6.076.365 |
48.119.001 |
a |
48.719.000 |
12,91% |
6.250.365 |
48.719.001 |
a |
49.319.000 |
13,11% |
6.424.365 |
49.319.001 |
a |
49.919.000 |
13,30% |
6.598.365 |
49.919.001 |
a |
50.519.000 |
13,49% |
6.772.365 |
50.519.001 |
a |
51.119.000 |
13,67% |
6.946.365 |
51.119.001 |
a |
51.719.000 |
13,85% |
7.120.365 |
51.719.001 |
a |
52.319.000 |
14,02% |
7.294.365 |
52.319.001 |
a |
52.919.000 |
14,19% |
7.468.365 |
52.919.001 |
a |
53.519.000 |
14,36% |
7.642.365 |
53.519.001 |
a |
54.119.000 |
14,52% |
7.816.365 |
54.119.001 |
a |
54.719.000 |
14,68% |
7.990.365 |
54.719.001 |
a |
55.319.000 |
14,84% |
8.164.365 |
55.319.001 |
a |
55.919.000 |
14,99% |
8.338.365 |
55.919.001 |
a |
56.519.000 |
15,14% |
8.512.365 |
56.519.001 |
a |
57.119.000 |
15,29% |
8.686.365 |
57.119.001 |
a |
57.719.000 |
15,43% |
8.860.365 |
57.719.001 |
a |
58.319.000 |
15,57% |
9.034.365 |
58.319.001 |
a |
58.919.000 |
15,71% |
9.208.365 |
58.919.001 |
a |
59.519.000 |
15,84% |
9.382.365 |
59.519.001 |
a |
60.119.000 |
15,98% |
9.556.365 |
60.119.001 |
a |
60.719.000 |
16,10% |
9.730.365 |
60.719.001 |
a |
61.319.000 |
16,23% |
9.904.365 |
61.319.001 |
a |
61.919.000 |
16,36% |
10.078.365 |
61.919.001 |
a |
62.519.000 |
16,48% |
10.252.365 |
62.519.001 |
a |
63.119.000 |
16,60% |
10.426.365 |
63.119.001 |
a |
63.719.000 |
16,71% |
10.600.365 |
63.719.001 |
a |
64.319.000 |
16,83% |
10.774.365 |
64.319.001 |
a |
64.919.000 |
16,94% |
10.948.365 |
64.919.001 |
a |
65.519.000 |
17,05% |
11.122.365 |
65.519.001 |
a |
66.119.000 |
17,16% |
11.296.365 |
66.119.001 |
a |
66.719.000 |
17,27% |
11.470.365 |
66.719.001 |
a |
67.319.000 |
17,37% |
11.644.365 |
67.319.001 |
a |
67.919.000 |
17,48% |
11.818.365 |
67.919.001 |
a |
68.519.000 |
17,58% |
11.992.365 |
68.519.001 |
a |
69.119.000 |
17,68% |
12.166.365 |
69.119.001 |
a |
69.719.000 |
17,78% |
12.340.365 |
69.719.001 |
a |
70.319.000 |
17,87% |
12.514.365 |
70.319.001 |
a |
70.919.000 |
17,97% |
12.688.365 |
70.919.001 |
a |
71.519.000 |
18,06% |
12.862.365 |
71.519.001 |
a |
72.119.000 |
18,15% |
13.036.365 |
72.119.001 |
a |
72.719.000 |
18,24% |
13.210.365 |
72.719.001 |
a |
73.319.000 |
18,33% |
13.384.365 |
73.319.001 |
a |
73.919.000 |
18,42% |
13.558.365 |
73.919.001 |
a |
74.519.000 |
18,50% |
13.732.365 |
74.519.001 |
a |
75.119.000 |
18,59% |
13.906.365 |
75.119.001 |
a |
75.719.000 |
18,67% |
14.080.365 |
75.719.001 |
a |
76.319.000 |
18,75% |
14.254.365 |
76.319.001 |
a |
76.919.000 |
18,83% |
14.428.365 |
76.919.001 |
a |
77.519.000 |
18,91% |
14.602.365 |
77.519.001 |
a |
78.119.000 |
18,99% |
14.776.365 |
78.119.001 |
a |
78.719.000 |
19,06% |
14.950.365 |
78.719.001 |
a |
79.319.000 |
19,14% |
15.124.365 |
79.319.001 |
a |
79.919.000 |
19,21% |
15.298.365 |
79.919.001 |
a |
80.519.000 |
19,29% |
15.472.365 |
80.519.001 |
a |
81.119.000 |
19,36% |
15.646.365 |
81.119.001 |
a |
81.719.000 |
19,43% |
15.820.365 |
81.719.001 |
a |
82.319.000 |
19,50% |
15.994.365 |
82.319.001 |
a |
82.919.000 |
19,57% |
16.168.365 |
82.919.001 |
a |
83.519.000 |
19,64% |
16.342.365 |
83.519.001 |
a |
84.119.000 |
19,70% |
16.516.365 |
84.119.001 |
a |
84.719.000 |
19,77% |
16.690.365 |
84.719.001 |
a |
85.319.000 |
19,84% |
16.864.365 |
85.319.001 |
a |
85.919.000 |
19,90% |
17.038.365 |
85.919.001 |
a |
86.519.000 |
19,96% |
17.212.365 |
86.519.001 |
a |
86.954.000 |
20,02% |
17.362.440 |
TARIFA DEL 35% |
86.954.001 |
a |
87.554.000 |
20,11% |
17.543.565 |
87.554.001 |
a |
88.154.000 |
20,21% |
17.753.565 |
88.154.001 |
a |
88.754.000 |
20,31% |
17.963.565 |
88.754.001 |
a |
89.354.000 |
20,41% |
18.173.565 |
89.354.001 |
a |
89.954.000 |
20,51% |
18.383.565 |
89.954.001 |
a |
90.554.000 |
20,60% |
18.593.565 |
90.554.001 |
a |
91.154.000 |
20,70% |
18.803.565 |
91.154.001 |
a |
91.754.000 |
20,79% |
19.013.565 |
91.754.001 |
a |
92.354.000 |
20,88% |
19.223.565 |
92.354.001 |
a |
92.954.000 |
20,97% |
19.433.565 |
92.954.001 |
a |
93.554.000 |
21,06% |
19.643.565 |
93.554.001 |
a |
94.154.000 |
21,15% |
19.853.565 |
94.154.001 |
a |
94.754.000 |
21,24% |
20.063.565 |
94.754.001 |
a |
95.354.000 |
21,33% |
20.273.565 |
95.354.001 |
a |
95.954.000 |
21,41% |
20.483.565 |
95.954.001 |
a |
96.554.000 |
21,50% |
20.693.565 |
96.554.001 |
a |
97.154.000 |
21,58% |
20.903.565 |
97.154.001 |
a |
97.754.000 |
21,67% |
21.113.565 |
97.754.001 |
a |
98.354.000 |
21,75% |
21.323.565 |
98.354.001 |
a |
98.954.000 |
21,83% |
21.533.565 |
98.954.001 |
a |
99.554.000 |
21,91% |
21.743.565 |
99.554.001 |
a |
100.154.000 |
21,99% |
21.953.565 |
100.154.001 |
|
en adelante |
|
21.953.565 |
más el 35% del exceso sobre $100.154.000 |
|
|
|
