MINISTERIO DE HACIENDA
Y CREDITO PUBLICO
DECRETO NUMERO 4344 DE 2004
( 22 DIC. 2004 )
TABLA DEL IMPUESTO SOBRE
PARA EL AÑO GRAVABLE
2005.
Artículo 241 del
Estatuto Tributario.
|
Intervalos de Renta Gravable o de Ganancia Ocasional $ |
Tarifa del promedio del intervalo |
Impuesto de renta $ |
||
|
TARIFA DEL 0% |
||||
|
1 |
a |
21.644.000 |
0,00% |
0 |
|
TARIFA DEL 20% |
||||
|
21.644.001 |
a |
22.244.000 |
0,27% |
60.000 |
|
22.244.001 |
a |
22.844.000 |
0,80% |
180.000 |
|
22.844.001 |
a |
23.444.000 |
1,30% |
300.000 |
|
23.444.001 |
a |
24.044.000 |
1,77% |
420.000 |
|
24.044.001 |
a |
24.644.000 |
2,22% |
540.000 |
|
24.644.001 |
a |
25.244.000 |
2,65% |
660.000 |
|
25.244.001 |
a |
25.844.000 |
3,05% |
780.000 |
|
25.844.001 |
a |
26.444.000 |
3,44% |
900.000 |
|
26.444.001 |
a |
27.044.000 |
3,81% |
1.020.000 |
|
27.044.001 |
a |
27.644.000 |
4,17% |
1.140.000 |
|
27.644.001 |
a |
28.244.000 |
4,51% |
1.260.000 |
|
28.244.001 |
a |
28.844.000 |
4,83% |
1.380.000 |
|
28.844.001 |
a |
29.444.000 |
5,15% |
1.500.000 |
|
29.444.001 |
a |
30.044.000 |
5,45% |
1.620.000 |
|
30.044.001 |
a |
30.644.000 |
5,73% |
1.740.000 |
|
30.644.001 |
a |
31.244.000 |
6,01% |
1.860.000 |
|
31.244.001 |
a |
31.844.000 |
6,28% |
1.980.000 |
|
31.844.001 |
a |
32.444.000 |
6,53% |
2.100.000 |
|
32.444.001 |
a |
33.044.000 |
6,78% |
2.220.000 |
|
33.044.001 |
a |
33.644.000 |
7,02% |
2.340.000 |
|
33.644.001 |
a |
34.244.000 |
7,25% |
2.460.000 |
|
34.244.001 |
a |
34.376.000 |
7,38% |
2.533.200 |
TARIFA DEL 29% |
||||
|
34.376.001 |
a |
34.976.000 |
7,61% |
2.639.340 |
|
34.976.001 |
a |
35.576.000 |
7,98% |
2.813.340 |
|
35.576.001 |
a |
36.176.000 |
8,33% |
2.987.340 |
|
36.176.001 |
a |
36.776.000 |
8,67% |
3.161.340 |
|
36.776.001 |
a |
37.376.000 |
9,00% |
3.335.340 |
|
37.376.001 |
a |
37.976.000 |
9,31% |
3.509.340 |
|
37.976.001 |
a |
38.576.000 |
9,62% |
3.683.340 |
|
38.576.001 |
a |
39.176.000 |
9,92% |
3.857.340 |
|
39.176.001 |
a |
39.776.000 |
10,21% |
4.031.340 |
|
39.776.001 |
a |
40.376.000 |
10,49% |
4.205.340 |
|
40.376.001 |
a |
40.976.000 |
10,77% |
4.379.340 |
|
40.976.001 |
a |
41.576.000 |
11,03% |
4.553.340 |
|
41.576.001 |
a |
42.176.000 |
11,29% |
4.727.340 |
|
42.176.001 |
a |
42.776.000 |
11,54% |
4.901.340 |
|
42.776.001 |
a |
43.376.000 |
11,78% |
5.075.340 |
|
43.376.001 |
a |
43.976.000 |
12,02% |
5.249.340 |
|
43.976.001 |
a |
44.576.000 |
12,25% |
5.423.340 |
|
44.576.001 |
a |
45.176.000 |
12,47% |
5.597.340 |
|
45.176.001 |
a |
45.776.000 |
12,69% |
5.771.340 |
|
45.776.001 |
a |
46.376.000 |
12,90% |
5.945.340 |
|
46.376.001 |
a |
46.976.000 |
13,11% |
6.119.340 |
|
46.976.001 |
a |
47.576.000 |
13,31% |
6.293.340 |
|
47.576.001 |
a |
48.176.000 |
13,51% |
6.467.340 |
|
48.176.001 |
a |
48.776.000 |
13,70% |
6.641.340 |
|
48.776.001 |
a |
49.376.000 |
13,89% |
6.815.340 |
|
49.376.001 |
a |
49.976.000 |
14,07% |
6.989.340 |
|
49.976.001 |
a |
50.576.000 |
14,25% |
7.163.340 |
|
50.576.001 |
a |
51.176.000 |
14,42% |
7.337.340 |
|
51.176.001 |
a |
51.776.000 |
14,59% |
7.511.340 |
|
51.776.001 |
a |
52.376.000 |
14,76% |
7.685.340 |
|
52.376.001 |
a |
52.976.000 |
14,92% |
7.859.340 |
|
52.976.001 |
a |
53.576.000 |
15,08% |
8.033.340 |
|
53.576.001 |
a |
54.176.000 |
15,23% |
8.207.340 |
|
54.176.001 |
a |
54.776.000 |
15,39% |
8.381.340 |
|
54.776.001 |
a |
55.376.000 |
15,53% |
8.555.340 |
|
55.376.001 |
a |
55.976.000 |
15,68% |
8.729.340 |
|
55.976.001 |
a |
56.576.000 |
15,82% |
8.903.340 |
|
56.576.001 |
a |
57.176.000 |
15,96% |
9.077.340 |
|
57.176.001 |
a |
57.776.000 |
16,10% |
9.251.340 |
|
57.776.001 |
a |
58.376.000 |
16,23% |
9.425.340 |
|
58.376.001 |
a |
58.976.000 |
16,36% |
9.599.340 |
|
58.976.001 |
a |
59.576.000 |
16,49% |
9.773.340 |
|
59.576.001 |
a |
60.176.000 |
16,61% |
9.947.340 |
|
60.176.001 |
a |
60.776.000 |
16,74% |
10.121.340 |
|
60.776.001 |
a |
61.376.000 |
16,86% |
10.295.340 |
|
61.376.001 |
a |
61.976.000 |
16,97% |
10.469.340 |
|
61.976.001 |
a |
62.576.000 |
17,09% |
10.643.340 |
|
62.576.001 |
a |
63.176.000 |
17,20% |
10.817.340 |
|
63.176.001 |
a |
63.776.000 |
17,32% |
10.991.340 |
|
63.776.001 |
a |
64.376.000 |
17,43% |
11.165.340 |
|
64.376.001 |
a |
64.976.000 |
17,53% |
11.339.340 |
|
64.976.001 |
a |
65.576.000 |
17,64% |
11.513.340 |
|
65.576.001 |
a |
66.176.000 |
17,74% |
11.687.340 |
|
66.176.001 |
a |
66.776.000 |
17,84% |
11.861.340 |
|
66.776.001 |
a |
67.376.000 |
17,94% |
12.035.340 |
|
67.376.001 |
a |
67.976.000 |
18,04% |
12.209.340 |
|
67.976.001 |
a |
68.576.000 |
18,14% |
12.383.340 |
|
68.576.001 |
a |
69.176.000 |
18,23% |
12.557.340 |
|
69.176.001 |
a |
69.776.000 |
18,32% |
12.731.340 |
|
69.776.001 |
a |
70.376.000 |
18,42% |
12.905.340 |
|
70.376.001 |
a |
70.976.000 |
18,51% |
13.079.340 |
|
70.976.001 |
a |
71.576.000 |
18,59% |
13.253.340 |
|
71.576.001 |
a |
72.176.000 |
18,68% |
13.427.340 |
|
72.176.001 |
a |
72.776.000 |
18,77% |
13.601.340 |
|
72.776.001 |
a |
73.376.000 |
18,85% |
13.775.340 |
|
73.376.001 |
a |
73.976.000 |
18,93% |
13.949.340 |
|
73.976.001 |
a |
74.576.000 |
19,01% |
14.123.340 |
|
74.576.001 |
a |
75.176.000 |
19,09% |
14.297.340 |
|
75.176.001 |
a |
75.776.000 |
19,17% |
14.471.340 |
|
75.776.001 |
a |
76.376.000 |
19,25% |
14.645.340 |
|
76.376.001 |
a |
76.976.000 |
19,33% |
14.819.340 |
|
76.976.001 |
a |
77.576.000 |
19,40% |
14.993.340 |
|
77.576.001 |
a |
78.176.000 |
19,48% |
15.167.340 |
|
78.176.001 |
a |
78.776.000 |
19,55% |
15.341.340 |
|
78.776.001 |
a |
79.376.000 |
19,62% |
15.515.340 |
|
79.376.001 |
a |
79.976.000 |
19,69% |
15.689.340 |
|
79.976.001 |
a |
80.576.000 |
19,76% |
15.863.340 |
|
80.576.001 |
a |
81.176.000 |
19,83% |
16.037.340 |
|
81.176.001 |
a |
81.776.000 |
19,90% |
16.211.340 |
|
81.776.001 |
a |
82.376.000 |
19,96% |
16.385.340 |
|
82.376.001 |
a |
82.758.000 |
20,02% |
16.527.730 |
|
TARIFA DEL 35% |
||||
|
82.758.001 |
a |
83.358.000 |
20,11% |
16.699.580 |
|
83.358.001 |
a |
83.958.000 |
20,21% |
16.909.580 |
|
83.958.001 |
a |
84.558.000 |
20,32% |
17.119.580 |
|
84.558.001 |
a |
85.158.000 |
20,42% |
17.329.580 |
|
85.158.001 |
a |
85.758.000 |
20,52% |
17.539.580 |
|
85.758.001 |
a |
86.358.000 |
20,63% |
17.749.580 |
|
86.358.001 |
a |
86.958.000 |
20,72% |
17.959.580 |
|
86.958.001 |
a |
87.558.000 |
20,82% |
18.169.580 |
|
87.558.001 |
a |
88.158.000 |
20,92% |
18.379.580 |
|
88.158.001 |
a |
88.758.000 |
21,02% |
18.589.580 |
|
88.758.001 |
a |
89.358.000 |
21,11% |
18.799.580 |
|
89.358.001 |
a |
89.958.000 |
21,20% |
19.009.580 |
|
89.958.001 |
a |
90.558.000 |
21,29% |
19.219.580 |
|
90.558.001 |
a |
91.158.000 |
21,38% |
19.429.580 |
|
91.158.001 |
a |
91.758.000 |
21,47% |
19.639.580 |
|
91.758.001 |
a |
92.358.000 |
21,56% |
19.849.580 |
|
92.358.001 |
a |
92.958.000 |
21,65% |
20.059.580 |
|
92.958.001 |
a |
93.558.000 |
21,73% |
20.269.580 |
|
93.558.001 |
a |
94.158.000 |
21,82% |
20.479.580 |
|
94.158.001 |
a |
94.758.000 |
21,90% |
20.689.580 |
|
94.758.001 |
a |
95.358.000 |
21,99% |
20.899.580 |
|
95.358.001 |
a |
95.958.000 |
22,07% |
21.109.580 |
|
95.958.001 |
|
En
adelante
|
21.109.580 |
|
|
más
el 35% del exceso sobre $ 95.958.000 |
||||
