La tarifa del impuesto sobre la renta para las personas naturales y sucesiones ilíquidas es la siguiente: Tasas % Fracciones gravadas $ Renta liquida gravable $ Gravamen de las fracciones $ Gravamen total acumulado $ 1/2 sobre los iniciales......... 2.000.00 2.000.00 10.00 10.00 1 1/4 % sobre los siguientes 1.000.00 hasta 3.000.00 10.00 20.00. 1 1½%sobre los 1.000.00 hasta 4.000.00 15.00 35.00 2 % sobre los 1.000.00 hasta 5.000.00 20.00 55.00 2 ½% sobre los 1.000.00 hasta 6.000.00 25.00 80.00 3 % sobre los 1.000.00 " 7.000.00 30.00 110.00 3 ½% "" 1.000.00 " 8.000.00 35.00 145.00 4 % "" 1.000.00 " 9.000.00 40.00 185.00 4 ½% "" 1.000.00 " 10.000.00 45.00 230.00 5 % "" 1.000.00 " 11.000.00 50.00 280.00 6 % "" 1.000.00 " 12.000.00 60.00 340.00 7 % "" 2.000.00 " 14.000.00 140.00 480.00 8 % "" 2.000.00 " 16.000.00 160.00 640.00 9 % "" 2.000.00 " 18.000.00 180.00 820.00 10 % "" 2.000.00 " 20.000.00 200.00 1.020.00 11 % "" 2.000.00 " 22.000.00 220.00 1.240.00 12 % "" 2.000.00 " 24.000.00 240.00 1.480.00 13 % "" 2.000.00 " 26.000.00 260.00 1.740.00 14 % "" 2.000.00 " 28.000.00 280.00 2.020.00 15 % "" 2.000.00 " 30.000.00 300.00 2.320.00 16 % "" 2.000.00 " 32.000.00 320.00 2.640.00 17 % "" 2.000.00 " 34.000.00 340.00 2.980.00 18 % "" 2.000.00 " 36.000.00 360.00 3.340.00 19 % "" 2.000.00 " 38.000.00 380.00 3.720.00 20 % "" 2.000.00 " 40.000.00 400.00 4.120.00 21 % "" 2.000.00 " 42.000.00 420.00 4.540.00 22 % "" 2.000.00 " 44.000.00 440.00 4.980.00 23 % "" 2.000.00 " 46.000.00 460.00 5.440.00 24 % "" 2.000.00 " 48.000.00 480.00 5.920.00 25 % "" 2.000.00 " 50.000.00 500.00 6.420.00 26 % "" 2.000.00 " 52.000.00 520.00 6.940.00 27 % "" 2.000.00 " 54.000.00 540.00 7.480.00 28 % "" 2.000.00 " 56.000.00 560.00 8.040.00 29 % "" 2.000.00 " 58.000.00 580.00 8.620.00 30 % "" 2.000.00 " 60.000.00 600.00 9.220.00 31 % "" 10.000.00 " 70.000.00 3.100.00 12.320.00 32 % "" 10.000.00 " 80.000.00 3.200.00 15.520.00 33 % "" 10.000.00 " 90.000.00 3.300.00 18.820.00 34 % "" 10.000.00 " 100.000.00 3.400.00 22.220.00 35 % "" 50.000.00 " 150.000.00 17.500.00 39.720.00 36 % "" 50.000.00 " 200.000.00 18.000.00 57.000.00 37 % "" 50.000.00 " 250.000.00 18.500.00 76.220.00 38 % "" 50.000.00 " 300.000.00 19.000.00 95.220.00 39 % "" 100.000.00 " 400.000.00 39.000.00 134.220.00 40 % "" 100.000.00 " 500.000.00 40.000.00 174.220.00 41 % "" 100.000.00 " 600.000.00 41.000.00 215.220.00 42 % "" 100.000.00 " 700.000.00 42.000.00 257.220.00 43 % "" 100.000.00 " 800.000.00 43.000.00 300.220.00 44 % "" 100.000.00 " 900.000.00 44.000.00 344.220.00 45 % "" 100.000.00 " 1.000.000.00 45.000.00 389.220.00 46 % "" 200.000.00 " 1.200.000.00 92.000.00 481.220.00 47 % "" 200.000.00 " 1.400.000.00 94.000.00 575.220.00 48 % "" 200.000.00 " 1.600.000.00 96.000.00 671.220.00 49 % "" 200.000.00 " 1.800.000.00 98.000.00 769.220.00 50 % "" 200.000.00 " 2.000.000.00 100.000.00 869.220.00 51 % más de........ 2.000.000.00
Ley 81 de 1960 →In force
Article 60
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
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