El artículo 60 de la Ley 81 de 1960 quedará así: La tarifa del impuesto sobre la renta para las personas naturales y sucesiones ilíquidas, es la siguiente: Tasa Renta líquida gravable Impuesto % $ $ 0.75 2. 000 15 1.50 3.000 30 2.0 4.000 50 2.5 5.000 75 3.0 6.000 105 4.0 7.000 145 5.0 8.000 195 6.0 9.000 255 7.0 10.000 325 8.0 11.000 405 9.0 12.000 495 10 0 14.000 695 11.0 16.000 915 12.0 18.000 1.155 13.0 20.000 1.415 14.0 22.000 1.695 15.0 24.000 1.995 16.0 26.000 2.315 17.0 28.000 2.655 18.0 30.000 3.015 19 0 32.000 3.395 20.0 34.000 3.795 21.0 36.000 4.215 22.0 38.000 4.655 23.0 40.000 5.115 24.0 43.000 5.835 25.0 46.000 6.585 26.0 49.000 7.365 27.0 52.000 8.175 28.0 55.000 9.015 29.0 58.000 9.885 30.0 61.000 10.785 31.0 64.000 11.715 32.0 67.000 12.675 33.0 70.000 13.665 34.0 80.000 17.065 35.0 90.000 20.565 36 0 100.000 24.165 37.0 150.000 42.665 38.0 200.000 61.665 39.0 250.000 81.165 40.0 300.000 101.165 41 0 400.000 142.165 42.0 500.000 184 165 43.0 600.000 227 165 44.0 700.000 271.165 45.0 800.000 316.165 46.0 900.000 362.165 47.0 1.000.000 409.165 48.0 1.200.000 505.165 49.0 1.400.000 603.165 50.0 1.600.000 703.165 51.0 1.800.000 805.165 52.0 1.800.001 en adelante
Decreto 1366 de 1967 →In force
Article 26
Decreto 1366 de 1967 · Por el cual se dictan normas contra la evasión y el fraude al impuesto sobre la renta, complementarios, especiales y sucesorales y se adoptan otras disposiciones
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