Art. 1 de Decreto 4713 del 26/12/2005

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