DECRETO 3141 DE 1984
(diciembre 28)
POR EL CUAL SE DICTAN ALGUNAS DISPOSICIONES EN MATERIA DE RETENCIÓN EN LA FUENTE
El Presidente de la República de Colombia, en use de sus facultades constitucionales y legales,
DECRETA:
Articulo 1° A partir del 1° de enero de 1985 las tablas de retención en la fuente sobre pagos o abonos en cuenta por concepto de salarios, serán las siguientes:
TABLA No. 1
Aplicable a trabajadores que reciben rentas de trabajo cedidas por su cónyuge
NÚMERO DE PERSONAS A CARGO
DISTINTAS DEL CONYUGE
Ninguna, 1 o 2
3 o más
Intervalos
Valor a retener
% de retención
Valor a retener
% de retención
1
a
14.000
0
0
0
0
14.001
a
15.000
933
6.44
537
3.71
15.001
a
16.000
998
6.44
601
3.88
16.001
a
17.000
1.064
6.45
669
4.06
17.001
a
18.000
1.128
6.45
733
4.19
18.001
a
19.000
1.198
6.48
804
4.35
19.001
a
20.000
1.275
6.54
883
4.53
20.001
a
21.000
1.353
6.6
959
4.68
21.001
a
22.000
1.434
6.67
1.040
4.84
22.001
a
23.000
1.512
6.72
1.118
4.97
23.001
a
24.000
1.598
6.8
1.203
5.12
24.001
a
25.000
1.688
6.89
1.293
5.28
25.001
a
26.000
1.779
6.98
1.387
5.44
26.001
a
27.000
1.873
7.07
1.478
5.58
27.001
a
28.000
1.971
7.17
1.578
5.74
28.001
a
29.000
2.063
7.24
1.670
5.86
29.001
a
30.000
2.165
7.34
1.770
6
30.001
a
31.000
2.272
7.45
1.878
6.16
31.001
a
32.000
2.381
7.56
1.987
6.31
32.001
a
33.000
2.489
7.66
2.096
6.45
33.001
a
34.000
2.596
7.75
2.204
6.58
34.001
a
35.000
2.711
7.86
2.318
6.72
35.001
a
36.000
2.829
7.97
2.438
6.87
36.001
a
37.000
2.956
8.1
2.562
7.02
37.001
a
38.000
3.078
8.21
2.685
7.16
38.001
a
39.000
3.203
8.32
2.810
7.3
39.001
a
40.000
3.321
8.41
2.926
7.41
40.001
a
41.000
3.454
8.53
3.061
7.56
41.001
a
42.000
3.585
8.64
3.191
7.69
42.001
a
43.000
3.718
8.75
3.327
7.83
43.001
a
44.000
3.858
8.87
3.466
7.97
44.001
a
45.000
3.987
8.96
3.595
8.08
45.001
a
46.000
4.126
9.07
3.735
8.21
46.001
a
47.000
4.268
9.18
3.878
8.34
47.001
a
48.000
4.427
9.32
4.032
8.49
48.001
a
49.000
4.612
9.51
4.219
8.7
49.001
a
50.000
4.796
9.69
4.400
8.89
50.001
a
51.000
4.974
9.85
4.580
9.07
51.001
a
52.000
5.165
10.03
4.774
9.27
52.001
a
53.000
5.355
10.2
4.961
9.45
53.001
a
54.000
5.569
10.41
5.157
9.64
54.001
a
55.000
5.798
10.64
5.357
9.83
55.001
a
56.000
6.021
10.85
5.577
10.05
56.001
a
57.000
6.231
11.03
5.785
10.24
57.001
a
58.000
6.468
11.25
6.020
10.47
58.001
a
59.000
6.704
11.46
6.253
10.69
59.001
a
60.000
6.937
11.66
6.491
10.91
60.001
a
61.000
7.175
11.86
6.727
11.12
61.001
a
62.000
7.404
12.04
6.955
11.31
62.001
a
63.000
7.650
12.24
7.200
11.52
63.001
a
64.000
7.893
12.43
7.442
11.72
64.001
a
65.000
8.139
12.62
7.694
11.93
65.001
a
66.000
8.397
12.82
7.945
12.13
66.001
a
67.000
8.651
13.01
8.199
12.33
67.001
a
68.000
8.883
13.16
8.437
12.5
68.001
a
69.000
9.144
13.35
8.699
12.7
69.001
a
70.000
9.410
13.54
8.958
12.89
70.001
a
71.000
9.672
13.72
9.221
13.08
71.001
a
72.000
9.938
13.9
9.448
13.27
72.001
a
73.000
10.186
14.05
9.744
13.44
73.001
a
74.000
10.459
14.23
10.010
13.62
74.001
a
75.000
10.735
14.41
10.288
13.81
75.001
a
76.000
11.007
14.58
10.562
13.99
76.001
a
77.000
11.291
14.76
10.840
14.17
77.001
a
78.000
11.570
14.93
11.121
14.35
78.001
a
79.000
11.829
15.07
11.382
14.5
79.001
a
80.000
12.123
15.25
11.678
14.69
80.001
a
81.000
12.453
15.47
12.002
14.91
81.001
a
82.000
12.722
15.61
12.273
15.06
82.001
a
83.000
12.993
15.75
12.548
15.21
83.001
a
84.000
13.268
15.89
12.825
15.36
84.001
a
85.000
13.545
16.03
13.105
15.51
85.001
a
86.000
13.825
16.17
13.380
15.65
86.001
a
87.000
14.220
16.44
13.770
15.92
87.001
a
88.000
14.507
16.58
14.061
16.07
88.001
a
89.000
14.788
16.71
14.345
16.21
89.001
a
90.000
15.080
16.85
14.633
16.35
90.001
a
91.000
15.366
16.98
14.923
16.49
91.001
a
92.000
15.664
17.12
15.216
16.63
92.001
a
93.000
16.076
17.38
15.623
16.89
93.001
a
94.000
16.371
17.51
15.923
17.03
94.001
a
95.000
16.679
17.65
16.225
17.17
95.001
a
96.000
16.979
17.78
16.531
17.31
96.001
a
97.000
17.283
17.91
16.829
17.44
97.001
a
98.000
17.579
18.03
17.130
17.57
98.001
a
99.000
17.995
18.27
17.552
17.82
99.001
a
100.000
18.298
18.39
17.850
17.94
100.001
a
101.000
18.602
18.51
18.160
18.07
101.001
a
102.000
18.909
18.63
18.462
18.19
102.001
a
103.000
19.208
18.74
18.757
18.3
103.001
a
104.000
19.509
18.85
19.064
18.42
104.001
a
105.000
19.938
19.08
19.489
18.65
105.001
a
106.000
20.245
19.19
19.802
18.77
106.001
a
107.000
20.554
19.3
20.107
18.88
107.001
a
108.000
20.865
19.41
20.425
19
108.001
a
109.000
21.179
19.52
20.734
19.11
109.001
a
110.000
21.494
19.63
21.045
19.22
110.001
a
111.000
21.912
19.83
21.470
19.43
111.001
a
112.000
22.233
19.94
21.765
19.53
112.001
a
113.000
22.545
20.04
22.095
19.64‑
113.001
a
114.000
22.847
20.13
22.404
19.14
114.001
a
115.000
23.163
20.23
22.716
19.84
115.001
a
116.000
23.481
20.33
23.042
19.95
116.001
a
117.000
23.917
20.53
23.474
20.15
117.001
a
118.000
24.240
20.63
23.793
20.25
118.001
a
119.000
24.553
20.72
24.114
20.35
119.001
a
120.000
24.879
20.82
24.425
20.44
120.001
a
121.000
25.196
20.91
24.750
20.54
121.001
a
122.000
25.515
21
25.077
20.64
122.001
a
123.000
25.835
21.09
25.394
20.73
123.001
a
124.000
26.268
21.27
25.823
20.91
124.001
a
125.000
26.593
21.36
26.145
21
125.001
a
126.000
26.919
21.45
26.467
21.09
126.001
a
127.000
27.248
21.54
26.792
21.18
127.001
a
128.000
27.578
21.63
27.132
21.28
128.001
a
129.000
27.897
21.71
27.460
21.37
129.001
a
130.000
28.347
21.89
27.894
21.54
130.001
a
131.000
28.670
21.97
28.227
21.63
131.001
a
132.000
29.008
22.06
28.561
21.72
132.001
a
133.000
29.335
22.14
28.885
21.8
133.001
a
134.000
29.663
22.22
29.209
21.88
134.001
a
135.000
29.993
22.3
29.549
21.97
135.001
a
136.000
30.433
22.46
29.986
22.13
136.001
a
137.000
30.767
22.54
30.316
22.21
137.001
a
138.000
31.102
22.62
30.662
22.3
138.001
a
139.000
31.439
22.7
30.996
22.38
139.001
a
140.000
31.778
22.78
31.331
22.46
140.001
a
141.000
32.118
22.86
31.668
22.54
141.001
a
142.000
32.573
23.02
32.120
22.7
142.001
a
143.000
32.903
23.09
32.461
22.78
143.001
a
144.000
33.248
23.17
32.804
22.86
144.001
a
145.000
33.581
23.24
33.133
22.93
145.001
a
146.000
33.916
23.31
33.479
23.01
146.001
a
147.000
34.266
23.39
33.812
23.08
147.001
a
148.000
34.721
23.54
34.264
23.23
148.001
a
149.000
35.060
23.61
34.615
23.31
149.001
a
150.000
35.416
23.69
34.968
23.39
150.001
a
151.000
35.758
23.76
35.307
23.46
151.001
a
152.000
36.102
23.83
35.663
23.54
152.001
a
153.000
36.447
23.9
36.005
23.61
153.001
a
154.000
36.901
24.04
36.456
23.75
154.001
a
155.000
37.249
24.11
36.801
23.82
155.001
a
156.000
37.599
24.18
37.148
23.89
156.001
a
157.000
37.951
24.25
37.497
23.96
157.001
a
158.000
38.304
24.32
37.847
24.03
158.001
a
159.000
38.658
24.39
38.198
24.1
159.001
a
160.000
39.125
24.53
38.678
24.25
160.001
a
161 000
39.483
24.6
39.033
24.32
161.001
a
162.000
39.895
24.66
39.389
24.39
162.001
a
163.000
40.186
24.73
39.747
24.46
163.001
a
164.000
40.548
24.8
40.090
24.52
164.001
a
165.000
40.894
24.86
40.450
24.59
165.001
a
166.000
41.358
24.99
40.911
24.72
166.001
a
167.000
41.724
25.06
41.275
24.79
167.001
a
168.000
42.076
25.12
41.623
24.85
168.001
a
169.000
42.428
25.18
41.990
24.92
169.001
a
170.000
42.798
25.25
42.341
24.98
170.001
a
171.000
43.153
25.31
42.693
25.04
171.001
a
172.000
43.612
25.43
43.166
25.17
172.001
a
173.000
43.970
25.49
43.521
25.23
173.001
a
174.000
44.329
25.55
43.878
25.29
174.001
a
175.000
44.672
25.6
44.235
25.35
175.001
a
176.000
45.033
25.66
44.594
25.41
176.001
a
177.000
45.395
25.72
44.954
25.47
177.001
a
178.000
45.848
25.83
45.404
25.58
178.001
a
179.000
46.213
25.89
45.767
25.64
179.001
a
180.000
46.562
25.94
46.113
25.69
180.001
a
181.000
46.930
26
46.478
25.75
181.001
a
182.000
47.280
26.05
46.845
25.81
182.001
a
183.000
47.650
26.11
47.194
25.86
183.001
a
184.000
48.003
26.16
47.544
25.91
184.001
a
185.000
48.449
26.26
48.006
26.02
185.001
a
186.000
48.823
26.32
48.359
26.07
186.001
a
187.000
49.180
26.37
48.732
26.13
187.001
a
188.000
49.537
26.42
49.087
26.18
188.001
a
189.000
49.895
26.47
49.443
26.23
189.001
a
190.000
50.255
26.52
49.800
26.28
190.001
a
191.000
50.692
26.61
50.253
26.38
191.001
a
192.000
51.053
26.66
50.613
26.43
192.001
a
193.000
51.416
26.71
50.974
26.48
193.001
a
194.000
51.780
26.76
51.335
26.53
194.001
a
195.000
52.126
26.8
51.678
26.57
195.001
a
196.000
52.491
26.85
52.042
26.62
196.001
a
197.000
52.937
26.94
52.504
26.72
197.001
a
198.000
53.305
26.99
52.851
26.76
198.001
a
199.000
53.654
27.03
53.217
26.81
199.001
a
200.000
54.024
27.08
53.585
26.86
200.001
a
201.000
54.375
27.12
53.934
26.9
201.001
a
202.000
54.747
27.17
54.304
26.95
202.001
a
203.000
55.201
27.26
54.756
27.04
203.001
a
204.000
55.575
27.31
55.128
27.09
204.001
a
205.000
55.951
27.36
55.501
27.14
205.001
a
206.000
56.307
27.4
55.854
27.18
206.001
a
207.000
56.684
27.45
56.229
27.23
207.001
a
208.000
57.041
27.49
56.606
27.28
208.001
a
209.000
57.504
27.58
57.066
27.37
209.001
a
210.000
57.884
27.63
57.423
27.41
210.001
a
211.000
58.245
27.67
57.803
27.46
211.001
a
212.000
58.606
27.71
58.162
27.5
212.001
a
213.000
58.968
27.75
58.522
27.54
213.001
a
214.000
59.353
27.8
58.904
27.59
214.001
a
215.000
59.802
27.88
59.352
27.67
215.001
a
216.000
60.167
27.92
59.736
27.72
216.001
a
217.000
60.533
27.96
60.100
27.76
217.001
a
218.000
60.900
28
60.465
27.8
218.001
a
219.000
61.267
28.04
60.830
27.84
219.001
a
220.000
61.635
28.08
61.196
27.88
220.001
a
221.000
62.114
28.17
61.651
27.96
221.001
a
222.000
62.463
28.2
62.020
28
222.001
a
223.000
62.834
28.24
62.389
28.04
223.001
a
224.000
63.205
28.28
62.758
28.08
224.001
a
225.000
63.578
28.32
63.129
28.12
225.001
a
226.000
63.951
28.36
63.500
28.16
226.001
a
227.000
64.393
28.43
63.963
28.24
227.001
a
228.000
64.769
28.47
64.314
28.27
228.001
a
229.000
65.145
28.51
64.688
28.31
229.001
a
230.000
65.499
28.54
65.063
28.35
230.001
a
231.000
65.876
28.58
65.438
28.39
231.001
a
232.000
66.255
28.62
65.792.
28.42
232.001
a
233.000
66.704
28.69
66.262
28.5
233.001
a
234.000
67.061
28.72
66.617
28.53
234.001
a
235.000
67.442
28.76
66.996
28.57
235.001
a
236.000
67.800
28.79
67.353
28.6
236.001
a
237.000
68.182
28.83
67.733
28.64
237.001
a
238.000
68.542
28.86
68.091
28.67
238.001
a
239.000
68.998
28.93
68.544
28.74
239.001
a
240.000
69.359
28.96
68.928
28.78
240.001
a
241.000
69.745
29
69.288
28.81
241.001
a
242.000
70.107
29.03
69.648
28.84
242.001
a
243:000
70.470
29.06
70.034
28.88
243.001
a
244.000
70.834
29.09
70.395
28.91
244.001
a
245.000
71.222
29.13
70.758
28.94
245.001
a
246.000
71.686
29.2
71.244
29.02
246.001
a
247.000
72.051
29.23
71.608
29.05
247.001
a
248.000
72.443
29.27
71.997
29.09
248.001
a
249.000
72.810
29.3
72.363
29.12
249.001
a
250.000
73.203
29.34
72.754
29.16
250.001
a
251.000
73.571
29.37
73.120
29.19
251.001
a
252.000
74.041
29.44
73.588
29.26
252.001
a
253.000
74.411
29.47
73.957
29.29
253.001
a
254.000
74.782
29.5
74.351
29.33
254.001
a
255.000
75.153
29.53
74.721
29.36
255.001
a
256.000
75.551
29.57
75.091
29.39
256.001
a
257.000
75.924
29.6
75.462
29.42
257.001
a
258.000
76.374
29.66
75.936
29.49
258.001
a
259.000
76.774
29.7
76.309
29.52
259.001
a
260.000
77.149
29.73
76.682
29.55
260.001
a
261.000
77.524
29.76
77.081
29.59
261.001
a
262.000
77.900
29.79
77.456
29.62
262.001
a
263.000
78.277
29.82
77.831
29.65
263.001
a
264.000
78.733
29.88
78.285
29.71
264.001
a
265.000
79.111
29.91
78.662
29.74
265.001
a
266.000
79.490
29.94
79.039
29.77
266.001
a
267.000
79.870
29.97
79.417
29.8
267.001
a
268.000
80.250
30
79.795
29.83
268.001
a
269.000
80.630
30.03
80.174
29.86
269.001
a
270.000
81.092
30.09
80.634
29.92
270.001
a
271.000
81.474
30.12
81.014
29.95
271.001
a
272.000
81.830
30.14
81.395
29.98
272.001
a
273.000
82.213
30.17
81.777
30.01
273.001
a
274.000
82.597
30.2
82.159
30.04
274.001
a
275.000
82.981
30.23
82.542
30.07
275.001
a
276.000
83.448
30.29
82.980
30.12
276.001
a
277.000
83.807
30.31
83.364
30.15
277.001
a
278.000
84.193
30.34
83.749
30.18
278.001
a
279.000
84.580
30.37
84.134
30.21
279.001
a
280.000
84.940
30.39
84.492
30.23
280.001
a
281.000
85.328
30.42
84.879
30.26
281.001
a
282.000
85.801
30.48
85.350
30.32
282.001
a
283.000
86.162
30.5
85.710
30.34
283.001
a
284.000
86.552
30.53
86.098
30.37
284.001
a
285.000
86.914
30.55
86.488
30.4
285.001
a
286.000
87.305
30.58
86.849
30.42
286.001
a
287.000
87.669
30.6
87.239
30.45
287.001
a
288.000
88.147
30.66
87.687
30.5
288.001
a
289.000
88.540
30.69
88.079
30.53
289.001
a
290.000
88.934
30.72
88.471
30.56
290.001
a
291.000
89.299
30.74
88.863
30.59
291.001
a
292.000
89.694
30.77
89.257
30.62
292.001
a
293.000
90.090
30.8
89.622
30.64
293.001
a
294.000
90.544
30.85
90.104
30.7
294.001
a
295.000
90.941
30.88
90.499
30.73
295.001
a
296.000
91.339
30.91
90.866
30.75
296.001
a
297.000
91.707
30.93
91.262
30.78
297.001
a
298.000
92.106
30.96
91.659
30.81
298.001
a
299.000
92.475
30.98
92.027
30.83
299.001
a
300.000
92.964
31.04
92.515
30.89.
300.001
a
301.000
93.335
31.06
92.884
30.91
301.001
a
302.000
93.736
31.09
93.284
30.94
302.001
a
303.000
94.107
31.11
93.684
30.97
303.001
a
304.000
94.509
31.14
94.054
30.99
304.001
a
305.000
94.882
31.16
94.455
31.02
305.001
a
306.000
95.346
31.21
94.918
31.07
306.001
a
307.000
95.750
31.24
95.290
31.09
307.001
a
308.000
96.124
31.26
95.694
31.12
308.001
a
309.000
96.529
31.29
96.066
31.14
309.001
a
310.000
96.904
31.31
96.471
31.17
310.001
a
311.000
97.310
31.34
96.844
31.19
311.001
a
312.000
97.686
31.36
97.250
31.22
312.001
a
313.000
98.156
31.41
97.687
31.26
313.001
a
314.000
98.533
31.43
98.094
31.29
314.001
a
315.000
98.910
31.45
98.469
31.31
315.001
a
316.000
99.319
31.48
98.877
31.34
316.001
a
317.000
99.697
31.5
99.254
31.36
317.001
a
318.000
100.076
31.52
99.631
31.38
318.001
a
319.000
100.550
31.57
100.104
31.43
319.001
a
320.000
100.930
31.59
100.482
31.45
320.001
a
321.000
101.342
31.62
100.893
31.48
321.001
a
322.000
101.722
31.64
101.272
31.5
322.001
a
323.000
102.103
31.66
101.652
31.52
323.001
a
324.000
102.484
31.68
102.031
31.54
324.001
a
325.000
102.963
31.73
102.509
31.59
325.001
a
326.000
103.346
31.75
102.890
31.61
326.001
a
327.000
103.729
31.77
103.271
31.63
327.001
a
328.000
104.112
31.79
103.686
31.66
328.001
a
329.000
104.495
31.81
104.068
31.68
329.001
a
330.000
104.912
31.84
104.451
31.7
330.001
a
331.000
105.363
31.88
104.933
31.75
331.001
a
332.000
105.781
31.91
105.317
31.77
332.001
a
333.000
106.167
31.93
105.701
31.79
333.001
a
334.000
106.553
31.95
106.119
31.82
334.001
a
335.000
106.939
31.97
106.504
31.84
335.001
a
336.000
107.360
32
106.890
31.86
336.001
a
337.000
107.814
32.04
107.377
31.91
337.001
a
338.000
108.236
32.07
107.763
31.93
338.001
a
339.000
108.624
32.09
108.184
31.96
339.001
a
340.000
109.013
32.11
108.572
31.98
340.001
a
341.000
109.402
32.13
108.960
32
341.001
a
342.000
109.792
32.15
109.348
32.02
342.001
a
343.000
110.285
32.2
109.839
32.07
343.001
a
344.000
110.675
32.22
110.229
32.09
344.001
a
345.000
111.066
32.24
110.618
32.11
345.001
a
346.000
111.458
32.26
111.009
32.13
346.001
a
347.000
111.884
32.29
111.434
32.16
347.001
a
348.000
112.277
32.31
111.825
32.18
348.001
a
349.000
112.739
32.35
112.286
32.22
349.001
a
350.000
113.133
32.37
112.678
32.24
350.001
En adelante
33
33
TABLA No. 2
Aplicable a trabajadores que no reciben del cónyuge ni ceden a éste rentas de trabajo
NÚMERO DE PERSONAS A CARGO
DISTINTAS DEL CONYUGE
Ninguna, 1 o 2
3 o más
Intervalos
Valor a retener
% de retención
Valor a retener
% de retención
1
a
30.000
0
0
0
0
30.001
a
31.000
158
.52
0
0
31.001
a
32.000
226
.72
0
0
32.001
a
33.000
295
.91
0
0
33.001
a
34.000
361
1.08
0
0
34.001
a
35.000
441
1.28
0
0
35.001
a
36.000
518
1.46
124
.35
36.001
a
37.000
598
1.64
204
.56
37.001
a
38.000
682
1.82
288
.77
38.001
a
39.000
770
2
377
.98
39.001
a
40.000
853
2.16
458
1.16
40.001
a
41.000
943
2.33
550
1.36
41.001
a
42.000
1.037
2.5
643
1.55
42.001
a
43.000
1.139
2.68
743
1.75
41001
a
44.000
1.239
2.85
843
1.94
44.001
a
45.000
1.330
2.99
934
2.1
45.001
a
46.000
1.437
3.16
1.041
2.29
46.001
a
47.000
1.543
3.32
1.153
2.48
47.001
a
48.000
1.667
3.51
1.273
2.68
48.001
a
49.000
1.818
3.75
1.425
2.94
49.001
a
50.000
1.970
3.98
1.579
3.19
50.001
a
51.000
2.115
4.19
1.722
3.41
51.001
a
52.000
2.276
4.42
1.879
3.65
52.001
a
53.000
2.436
4.64
2.042
3.89
53.001
a
54.000
2.594
4.85
2.204
4.12
54.001
a
55.000
2.763
5.07
2.365
4.34
55.001
a
56.000
2.930
5.28
2.536
4.57
56.001
a
57.000
3.084
5.46
2.695
4.77
57.001
a
58.000
3.254
5.66
2.863
4.98
58.001
a
59.000
3.428
5.86
3.036
5.19
59.001
a
60.000
3.605
6.06
3.213
5.4
60.001
a
61.000
3.781
6.25
3.388
5.6
61.001
a
62.000
3.948
6.42
3.554
5.78
62.001
a
63.000
4.131
6.61
3.743
5.99
63.001
a
64.000
4.318
6.8
3.924
6.18
64.001
a
65.000
4.502
6.98
4.108
6.37
65.001
a
66.000
4.689
7.16
4.296
6.56
66.001
a
67.000
4.887
7.35
4.488
6.75
67.001
a
68.000
5.062
7.5
4.671
6.92
68.001
a
69.000
5.253
7.67
4.863
7.1
69.001
a
70.000
5.462
7.86
5.066
7.29
70.001
a
71.000
5.689
8.07
5.266
7.47
71.001
a
72.000
5.913
8.27
5.469
7.65
72.001
a
73.000
6.133
8.46
5.684
7.84
73.001
a
74.000
6.372
8.67
5.924
8.06
74.001
a
75.000
6.608
8.87
6.161
8.27
75.001
a
76.000
6.840
9.06
6.394
8.47
76.001
a
77.000
7.083
9.26
6.640
8.68
77.001
a
78.000
7.331
9.46
6.882
8.88
78.001
a
79.000
7.559
9.63
7.112
9.06
79.001
a
80.000
7.361
9.82
7.806
9.26
80.001
a
81.000
7.615
10.02
8.066
9.46
81.001
a
82.000
7.872
10.2
8.313
9.66
82.001
a
83.000
8.126
10.39
8.571
9.85
83.001
a
84.000
8.366
10.55
8.809
10.02
84.001
a
85.000
8.627
10.74
9.075
10.21
85.001
a
86.000
8.891
10.92
9.336
10.4
86.001
a
87.000
9.160
11.1
9.601
10.59
87.001
a
88.000
9.432
11.29
9.878
10.78
88.001
a
89.000
9.699
11.47
10.150
10.96
89.001
a
90.000
9.952
11.62
10.399
11.12
90.001
a
91.000
10.226
11.8
10.679
11.3
91.001
a
92.000
10.513
11.98
10.961
11.49
92.001
a
93.000
10.794
12.15
11.238
11.67
93.001
a
94.000
11.070
12.32
11.519
11.84
94.001
a
95.000
11.340
12.48
11.793
12
95.001
a
96.000
11.670
12.69
12.118
12.22
96.001
a
97.000
11.946
12.84
12.390
12.38
97.001
a
98.000
12.216
12.99
12.665
12.53
98.001
a
99.000
12.489
13.14
12.942
12.68
99.001
a
100.000
12.765
13.28
13.213
12.83
100.001
a
101.000
13.044
13.43
13.497
12.98
101.001
a
102.000
13.438
13.68
13.885
13.24
102.001
a
103.000
13.724
13.83
14.175
13.39
103.001
a
104.000
14.013
13.97
14.458
13.54
104.001
a
105.000
14.295
14.11
14.744
13.68
105.001
a
106.000
14.590
14.26
15.044
13.83
106.001
a
107.000
15.336
13.98
14.888
14.4
107.001
a
108.000
15.738
14.23
15.297
14.64
108.001
a
109.000
16.047
14.37
15.591
14.79
109.001
a
110.000
16.348
14.52
15.899
14.93
110.001
a
111.000
16.641
14.66
16.199
15.06
111.001
a
112.000
16.948
14.8
16.502
15.2
112.001
a
113.000
17.246
14.94
16.807
15.33
113.001
a
114.000
17.671
15.17
17.217
15.57
114.001
a
115.000
17.976
15.3
17.518
15.7
115.001
a
116.000
18.272
15.43
17.821
15.82
116.001
a
117.000
18.581
15.56
18.127
15.95
117.001
a
118.000
18.882
15.69
18.435
16.07
118.001
a
119.000
19.185
15.81
18.734
16.19
119.001
a
120.000
19.609
16.03
19.155
16.41
120.001
a
121.000
19.918
16.16
19.472
16.53
121.001
a
122.000
20.229
16.28
19.780
16.65
122.001
a
123.000
20.543
16.4
20.090
16.77
123.001
a
124.000
20.846
16.52
20.402
16.88
124.001
a
125.000
21.165
17
20.716
16.64
125.001
a
126.000
21.586
17.2
21.134
16.84
126.001
a
127.000
21.897
17.31
21.454
16.96
127.001
a
128.000
22.210
17.42
21.764
17.07
128.001
a
129.000
22.526
17.53
22.076
17.18
129.001
a
130.000
22.830
17.63
22.390
17.29
130.001
a
131.000
23.150
17.74
22.707
17.4
131.001
a
132.000
23.591
17.94
23.144
17.6
132.001
a
133.000
23.903
18.04
23.465
17.71
133.001
a
134.000
24.230
18.15
23.776
17.81
134.001
a
135.000
24.546
18.25
24.102
17.92
135.001
a
136.000
24.864
18.35
24.417
18.02
136.001
a
137.000
25.184
18.45
24.747
18.13
137.001
a
138.000
25.616
18.63
25.176
18.31
138.001
a
139.000
25.941
18.73
25.497
18.41
139.001
a
140.000
26.267
18.83
25.821
18.51
140.001
a
141.000
26.582
18.92
26.147
18.61
141.001
a
142.000
26.913
19.02
26.474
18.71
142.001
a
143.000
27.246
19.12
26.804
18.81
143.001
a
144.000
27.681
19.29
27.236
18.98
144.001
a
145.000
28.018
19.39
27.570
19.08
145.001
a
146.000
28.343
19.48
27.892
19.17
146.001
a
147.000
28.670
19.57
28.230
19.27
147.001
a
148.000
28.998
19.66
28.556
19.36
148.001
a
149.000
29.328
19.75
28.883
19.45
149.001
a
150.000
29.765
19.91
29.331
19.62
150.001
a
151.000
30.100
20
29.663
19.71
151.001
a
152.000
30.436
20.09
29.997
19.8
152.001
a
153.000
30.774
20.18
30.332
19.89
153.001
a
154.000
31.114
20.27
30.669
19.98
154.001
a
155.000
31.456
20.36
31.008
20.07
155.001
a
156.000
31.908
20.52
31.457
20.23
156.001
a
157.000
32.239
20.6
31.785
20.31
157.001
a
158.000
32.571
20.68
32.130
20.4
158.001
a
159.000
32.920
20.77
32.476
20.49
159.001
a
160.000
33.255
20.85
32.809
20.57
160.001
a
161.000
33.592
20.93
33.143
20.65
161.001
a
162.000
33.931
21.01
33.478
20.73
162.001
a
163.000
34.384
21.16
33.946
20.89
163.001
a
164.000
34.727
21.24
34.285
20.97
164.001
a
165.000
35.087
21.33
34.627
21.05
165.001
a
166.000
35.433
21.41
34.986
21.14
166.001
a
167.000
35.780
21.49
35.331
21.22
167.001
a
168.000
36.129
21.57
35.677
21.3
168.001
a
169.000
36.581
21.71
36.126
21.44
169.001
a
170.000
36.934
21.79
36.476
21.52
170.001
a
171.000
37.271
21.86
36.828
21.6
171.001
a
172.000
37.627
21.94
37.181
21.68
172.001
a
173.000
37.967
22.01
37.518
21.75
173.001
a
174.000
38.326
22.09
37.875
21.83
174.001
a
175.000
38.791
22.23
38.355
21.98
175.001
a
176.000
39.154
22.31
38.697
22.05
176.001
a
177.000
39.500
22.38
39.059
22.13
177.001
a
178.000
39.866
22.46
39.405
22.2
178.001
a
179.000
40.216
22.53
39.769
22.28
179.001
a
180.000
40.567
22.6
40.118
22.35
180.001
a
181.000
41.045
22.74
40.594
22.49
181.001
a
182.000
41.400
22.81
40.946
22.56
182.001
a
183.000
41.756
22.88
41.299
22.63
183.001
a
184.000
42.113
22.95
41.654
22.7
184.001
a
185.000
42.471
23.02
42.010
22.77
185.001
a
186.000
42.813
23.08
42.368
22.84
186.001
a
187.000
43.286
23.21
42.839
22.97
187.001
a
188.000
43.631
23.27
43.200
23.04
188.001
a
189.000
43.995
23.34
43.543
23.1
189.001
a
190.000
44.361
23.41
43.907
23.17
190.001
a
191.000
44.710
23.47
44.272
23.24
191.001
a
192.000
45.059
23.53
44.619
23.3
192.001
a
193.000
45.526
23.65
45.083
23.42
193.001
a
194.000
45.878
23.71
45.433
23.48
194.001
a
195.000
46.232
23.77
45.785
23.54
195.001
a
196.000
46.607
23.84
46.157
23.61
196.001
a
197.000
46.963
23.9
46.511
23.67
197.001
a
198.000
47.321
23.96
46.866
23.73
198.001
a
199.000
47.778
24.07
47.322
23.84
199.001
a
200.000
48.139
24.13
47.680
23.9
200.001
a
201.000
48.480
24.18
48.039
23.96
201.001
a
202.000
48.843
24.24
48.400
24.02
202.001
a
203.000
49.207
24.3
48.762
24.08
203.001
a
204.000
49.552
24.35
49.124
24.14
204.001
a
205.000
50.020
24.46
49.570
24.24
205.001
a
206.000
50.368
24.51
49.936
24.3
206.001
a
207.000
50.737
24.57
50.282
24.35
207.001
a
208.000
51.086
24.62
50.650
24.41
208.001
a
209.000
51.457
24.68
50.999
24.46
209.001
a
210.000
51.809
24.73
51.369
24.52
210.001
a
211.000
52.267
24.83
51.804
24.61
211.001
a
212.000
52.621
24.88
52.177
24.67
212.001
a
213.000
52.976
24.93
52.530
24.72
213.001
a
214.000
53.332
24.98
52.883
24.77
214.001
a
215.000
53.689
25.03
53.238
24.82
215.001
a
216.000
54.047
25.08
53.616
24.88
216.001
a
217.000
54.514
25.18
54.081
24.98
217.001
a
218.000
54.875
25.23
54.440
25.03
218.001
a
219.000
55.258
25.29
54.799
25.08
219.001
a
220.000
55.621
25.34
55.160
25.13
220.001
a
221.000
55.984
25.39
55.543
25.19
221.001
a
222.000
56.349
25.44
55.906
25.24
222.001
a
223.000
56.715
25.49
56.270
25.29
223.001
a
224.000
57.171
25.58
56.746
25.39
224.001
a
225.000
57.539
25.63
57.112
25.44
225.001
a
226.000
57.908
25.68
57.479
25.49
226.001
a
227.000
58.278
25.73
57.848
25.54
330.001
a
331.000
98.984
29.95
98.555
29.82
331.001
a
332.000
99.383
29.98
98.919
29.84
332.001
a
333.000
99.849
30.03
99.384
29.89
333.001
a
334.000
100.216
30.05
99.783
29.92
334.001
a
335.000
100.617
30.08
100.182
29.95
335.001
a
336.000
101.019
30.11
100.549
29.97
336.001
a
337.000
101.387
30.13
100.950
30
337.001
a
338.000
101.790
30.16
101.351
30.03
338.001
a
339.000
102.260
30.21
101.786
30.07
339.001
a
340.000
102.630
30.23
102.189
30.1
340.001
a
341.000
103.035
30.26
102.558
30.12
341.001
a
342.000
103.406
30.28
102.962
30.15
342.001
a
343.000
103.811
30.31
103.366
30.18
343.001
a
344.000
104.183
30.33
103.737
30.2
344.001
a
345.000
104.590
30.36
104.142
30.23
345.001
a
346.000
105.032
30.4
104.582
30.27
346.001
a
347.000
105.439
30.43
104.989
30.3
347.001
a
348.000
105.848
30.46
105.396
30.33
348.001
a
349.000
106.222
30.48
105.769
30.35
349.001
a
350.000
106.632
30.51
106.178
30.38
350.001
adelante
32
32
TABLA No. 3
Aplicable a trabajadores que ceden rentas de trabajo a su cónyuge
NÚMERO DE PERSONAS A CARGO
DISTINTAS DEL CONYUGE
Ninguna, 1 o 2
3 o más
Intervalos
Valor a retener
% de retención
Valor a retener
% de retención
1
a
52.000
0
0
0
0
52.001
a
53.000
147
.28
0
0
53.001
a
54.000
267
.5
0
0
54.001
a
55.000
392
.72
0
0
55.001
a
56.000
521
.94
127
.23
56.001
a
57.000
644
1.14
248
.44
57.001
a
58.000
776
1.35
385
.67
58.001
a
59.000
912
1.56
520
.89
59.001
a
60.000
1.053
1.77
660
1.11
60.001
a
61.000
1.197
1.98
804
1.33
61.001
a
62.000
1.334
2.17
940
1.53
62.001
a
63.000
1.475
2.36
1.081
1.73
63.001
a
64.000
1.631
2.57
1.238
1.95
64.001
a
65.000
1.780
2.76
1.386
2.15
65.001
a
66.000
1.938
2.96
1.545
2.36
66.001
a
67.000
2.094
3.15
1.702
2.56
67.001
a
68.000
2.247
3.33
1.856
2.75
68.001
a
69.000
2.404
3.51
2.013
2.94
69.001
a
70.000
2.571
3.7
2.182
3.14
70.001
a
71.000
2.742
3.89
2.347
3.33
71.001
a
72.000
2.910
4.07
2.516
3.52
72.001
a
73.000
3.066
4.23
2.675
3.69
73.001
a
74.000
3.241
4.41
2.851
3.88
74.001
a
75.000
3.419
4.59
3.024
4.06
75.001
a
76.000
3.593
4.76
3.201
4.24
76.001
a
77.000
3.779
4.94
3.381
4.42
77.001
a
78.000
3.960
5.11
3.565
4.6
78.001
a
79.000
4.129
5.26
3.736
4.76
79.001
a
80.000
4.316
5.43
3.919
4.93
80.001
a
81.000
4.508
5.6
4.113
5.11
81.001
a
82.000
4.694
5.76
4.303
5.28
82.001
a
83.000
4.892
5.93
4.496
5.45
83.001
a
84.000
5.068
6.07
4.676
5.6
84.001
a
85.000
5.272
6.24
4.875
5.77
85.001
a
86.000
5.480
6.41
5.078
5.94
86.001
a
87.000
5.700
6.59
5.276
6.1
87.001
a
88.000
5.941
6.79
5.495
6.28
88.001
a
89.000
6.177
6.98
5.725
6.47
89.001
a
90.000
6.390
7.14
5.942
6.64
90.001
a
91.000
6.633
7.33
6.181
6.83
91.001
a
92.000
6.871
7.51
6.432
7.03
92.001
a
93.000
7.122
7.7
6.669
7.21
93.001
a
94.000
7.367
7.88
6.919
7.4
94.001
a
95.000
7.597
8.04
7.153
7.57
95.001
a
96.000
7.850
8.22
7.401
7.75
96.001
a
97 A00
8.105
8.4
7.662
7.94
97.001
a
98.000
8.355
8.57
7.907
8.11
98.001
a
99.000
8.618
8.75
8.175
8.3
99.001
a
100.000
8.885
8.93
8.437
8.48
100.001
a
101.000
9.123
9.08
8.683
8.64
101.001
a
102.000
9.388
9.25
8.942
8.81
102.001
a
103.000
9.665
9.43
9.214
8.99
103.001
a
104.000
9.936
9.6
9.490
9.17
104.001
a
105.000
10.209
9.77
9.760
9.34
105.001
a
106.000
10.486
9.94
10.043
9.52
106.001
a
107.000
10.745
10.09
10.298
9.67
107.001
a
108.000
11.029
10.26
10.578
9.84
108.001
a
109.000
11.305
10.42
10.860
10.01
109.001
a
110.000
11.639
10.63
11.190
10.22
110.001
a
111.000
11.911
10.78
11.458
10.37
111.001
a
112.000
12.175
10.92
11.729
10.52
112.001
a
113.000
12.453
11.07
12.003
10.67
113.001
a
114.000
12.734
11.22
12.280
10.82
114.001
a
115.000
13.007
11.36
12.560
10.97
115.001
a
116.000
13.398
11.6
12.947
11.21
116.001
a
117.000
13.677
11.74
13.234
11.36
117.001
a
118.000
13.959
11.88
13.512
11.5
118.001
a
119.000
14.243
12.02
13.805
11.65
119.001
a
120.000
14.531
12.16
14.089
11.79
120.001
a
121.000
14.833
12.31
14.387
11.94
121.001
a
122.000
15.236
12.54
14.786
12.17
122.001
a
123.000
15.533
12.68
15.092
12.32
123.001
a
124.000
15.832
12.82
15.388
12.46
124.001
a
125.000
16.135
12.96
15.687
12.6
125.001
a
126.000
16.440
13.1
15.988
12.74
126.001
a
127.000
16.735
13.23
16.293
12.88
127.001
a
128.000
17.161
13.46
16.715
13.11
128.001
a
129.000
17.463
13.59
17.013
13.24
129.001
a
130.000
17.767
13.72
17.314
13.37
130.001
a
131.000
18.061
13.84
17.617
13.5
131.001
a
132.000
18.370
13.97
17.923
13.63
132.001
a
133.000
18.669
14.09
18.218
13.75
133.001
a
134.000
18.970
14.21
18.529
13.88
134.001
a
135.000
19.324
14.42
18.951
14.09
135.001
a
136.000
19.701
14.54
19.268
14.22
136.001
a
137.000
20.024
14.67
19.574
14.34
137.001
a
138.000
20.336
14.79
19.882
14.46
138.001
a
139.000
20.636
14.9
20.193
14.58
139.001
a
140.000
20.952
15.02
20.506
14.7
140.001
a
141.000
21.384
15.22
20.934
14.9
141.001
a
142.000
21.691
15.33
21.239
15.01
142.001
a
143.000
22.002
15.44
21.560
15.13
143.001
a
144.000
22.314
15.55
21.869
15.24
144.001
a
145.000
22.628
15.66
22.180
15.35
145.001
a
146.000
22.945
15.77
22.494
15.46
146.001
a
147.000
23.381
15.96
22.927
15.65
147.001
a
148.000
23.703
16.07
23.246
15.76
148.001
a
149.000
24.012
16.17
23.566
15.87
149.001
a
150.000
24.338
16.28
23.890
15.98
150.001
a
151.000
24.666
16.39
24.215
16.09
151.001
a
152.000
24.982
16.49
24.527
16.19
152.001
a
153.000
25.406
16.66
24.964
16.37
153.001
a
154.000
25.726
16.76
25.281
16.47
154.001
a
155.000
26.048
16.86
25.600
16.57
155.001
a
156.000
26.372
16.96
25.937
16.68
156.001
a
157.000
26.714
17.07
26.260
16.78
157.001
a
158.000
27.042
17.17
26.586
16.88
158.001
a
159.000
27.483
17.34
27.024
17.05
159.001
a
160.000
27.800
17.43
27.354
17.15
160.001
a
161.000
28.135
17.53
27.686
17.25
161.001
a
162.000
28.472
17.63
28.020
17.35
162.001
a
163.000
28.795
17.72
28.356
17.45
163.001
a
164.000
29.119
17.81
28.677
17.54
164.001
a
165.000
29.560
17.97
29.116
17.7
165.001
a
166.000
29.889
18.06
29.442
17.79
166.001
a
167.000
30.236
18.16
29.786
17.89
167.001
a
168.000
30.568
18.25
30.116
17.98
168.001
a
169.000
30.902
18.34
30.464
18.08
169.001
a
170.000
31.238
18.43
30.798
18.17
170.001
a
171.000
31.695
18.59
31.252
18.33
171.001
a
172.000
32.036
18.68
31.590
18.42
172.001
a
173.000
32.378
18.77
31.929
18.51
173.001
a
174.000
32.704
18.85
32.253
18.59
174.001
a
175.000
33.050
18.94
32.596
18.68
175.001
a
176.000
33.380
19.02
32.941
18.77
176.001
a
177.000
33.835
19.17
33.393
18.92
177.001
a
178.000
34.186
19.26
33.742
19.01
178.001
a
179.000
34.521
19.34
34.075
19.09
179.001
a
180.000
34.876
19.43
34.428
19.18
180.001
a
181.000
35.215
19.51
34.782
19.27
181.001
a
182.000
35.574
19.6
35.120
19.35
182.001
a
183.000
36.025
19.74
35.587
19.5
183.001
a
184.000
36.369
19.82
35.929
19.58
184.001
a
185.000
36.715
19.9
36.272
19.66
185.001
a
186.000
37.062
19.98
36.617
19.74
186.001
a
187.000
37.411
20.06
36.964
19.82
187.001
a
188.000
37.762
20.14
37.312
19.9
188.001
a
189.000
38.227
20.28
37.775
20.04
189.001
a
190.000
38.582
20.36
38.146
20.13
190.001
a
191.000
38.938
20.44
38.500
20.21
191.001
a
192.000
39.295
20.52
38.855
20.29
192.001
a
193.000
39.655
20.6
39.212
20.37
193.001
a
194.000
40.015
20.68
39.570
20.45
194.001
a
195.000
40.358
20.75
39.911
20.52
195.001
a
196.000
40.839
20.89
40.390
20.66
196.001
a
197.000
41.186
20.96
40.734
20.73
197.001
a
198.000
41.554
21.04
41.099
20.81
198.001
a
199.000
41.903
21.11
41.446
20.88
199.001
a
200.000
42.254
21.18
41.815
20.96
200.001
a
201.000
42.606
21.25
42.165
21.03
201.001
a
202.000
43.080
21.38
42.637
21.16
202.001
a
203.000
43.436
21.45
42.990
21.23
203.001
a
204.000
43.793
21.52
43.345
21.3
204.001
a
205.000
44.151
21.59
43.701
21.37
205.001
a
206.000
44.511
21.66
44.059
21.44
206.001
a
207.000
44.851
21.72
44.418
21.51
207.001
a
208.000
45.318
21.84
44.882
21.63
208.001
a
209.000
45.682
21.91
45.223
21.69
209.001
a
210.000
46.027
21.97
45.587
21.76
210.001
a
211.000
46.394
22.04
45.952
21.83
211.001
a
212.000
46.741
22.1
46.297
21.89
212.001
a
213.000
47.111
22.17
46.665
31.96
213.001
a
214.000
47.567
22.28
47.119
22.07
214.001
a
215.000
47.919
22.34
47.468
22.13
215.001
a
216.000
48.272
22.4
47.841
22.2
216.001
a
217.000
48.647
22.47
48.192
22.26
217.001
a
218.000
49.002
32.53
48.546
22.32
218.001
a
219.000
49.359
22.59
48.900
22.38
219.001
a
220.000
49.804
22.69
49.365
22.49
220.001
a
221.000
50.163
22.75
49.722
22.55
221.001
a
222.000
50.524
22.81
50.081
22.61
222.001
a
223.000
50.885
22.87
50.440
22.67
223.001
a
224.000
51.248
22.93
50.801
22.73
224.001
a
225.000
51.612
22.99
51.163
22.79
225.001
a
226.000
52.045
23.08
51.616
22.89
226.001
a
227.000
52.412
23.14
51.959
22.94
227.001
a
228.000
52.780
23.2
52.325
23
228.001
a
229.000
53.126
23.25
52.692
23.06
229.001
a
230.000
53.496
23.31
53.037
23.11
230.001
a
231.000
53.844
23.36
53.406
23.17
231.001
a
232.000
54.309
23.46
53.870
23.27
232.001
a
233.000
54.684
23.52
54.242
23.33
233.001
a
234.000
55.035
23.57
54.592
23.38
234.001
a
235.000
55.412
23.63
54.966
23.44
235.001
a
236.000
55.789
23.69
55.342
23.5
236.001
a
237.000
56.145
23.74
55.695
23.55
237.001
a
238.000
56.620
23.84
56.168
23.65
238.001
a
239.000
56.977
23.89
56.524
23.7
239.001
a
240.000
57.336
23.94
56.905
23.76
240.001
a
241.000
57.720
24
57.263
23.81
241.001
a
242.000
58.080
24.05
57.621
23.86
242.001
a
243.000
58.442
24.1
58.006
23.92
243.001
a
244.000
58.902
24.19
58.464
24.01
244.001
a
245.000
59.266
24.24
58.826
24.06
245.001
a
246.000
59.631
24.29
59.190
24.11
246.001
a
247.000
60.022
24.35
59.554
24.16
247.001
a
248.000
60.390
24.4
59.919
24.21
248.001
a
249.000
60.758
24.45
60.310
24.27
249.001
a
250.000
61.202
24.53
60.753
24.35
250.001
a
251.000
61.572
24.58
61.122
24.4
251.001
a
252.000
61.944
24.63
61.491
24.45
252.001
a
253.000
62.317
24.68
61.862
24.5
253.001
a
254.000
62.665
24.72
62.234
24.55
254.001
a
255.000
63.039
24.77
62.607
24.6
255.001
a
256.000
63.491
24.85
63.057
24.68
256.001
a
257.000
63.868
24.9
63.432
24.73
257.001
a
258.000
64.246
24.95
63.782
24.77
258.001
a
259.000
64.599
24.99
64.159
24.82
259.001
a
260.000
64.978
25.04
64.537
24.87
260.001
a
261.000
65.333
25.08
64.890
24.91
261.001
a
262.000
65.714
25.13
65.270
24.96
262.001
a
263.000
66.176
25.21
65.730
25.04
263.001
a
264.000
66.533
25.25
66.085
25.08
264.001
a
265.000
66.918
25.3
66.468
25.13
265.001
a
266.000
67.277
25.34
66.826
25.17
266.001
a
267.000
67.637
25.38
67.184
25.21
267.001
a
268.000
68.025
25.43
67.570
25.26
268.001
a
269.000
68.467
25.5
68.011
25.33
269.001
a
270.000
68.830
25.54
68.399
25.38
270.001
a
271.000
69.193
25.58
68.161
25.42
271.001
a
272.000
69.585
25.63
69.123
25.46
272.001
a
273.000
69.950
25.67
69.487
25.5
273.001
a
274.000
70.316
25.71
69.879
25.55
274.001
a
275.000
70.766
25.78
70.326
25.62
275.001
a
276.000
71.161
25.83
70.693
25.66
276.001
a
277.000
71.530
25.87
71.088
25.71
277.001
a
278.000
71.900
25.91
71.456
25.75
278.001
a
279.000
72.270
25.95
71.825
25.79
279.001
a
280.000
72.670
26
72.222
25.84
280.001
a
281.000
73.126
26.07
72.677
25.91
281.001
a
282.000
73.499
26.11
73.049
25.95
282.001
a
283.000
73.873
26.15
73.421
25.99
283.001
a
284.000
74.248
26.19
73.823
26.04
284.001
a
285.000
74.624
26.23
74.197
26.08
285.001
a
286.000
75.000
26.27
74.572
26.12
286.001
a
287.000
75.464
26.34
75.034
26.19
287.001
a
288.000
75.842
26.38
75.411
26.23
288.001
a
289.000
76.221
26.42
75.788
26.27
289.001
a
290.000
76.601
26.46
76.167
26.31
290.001
a
291.000
76.982
26.5
76.546
26.35
291.001
a
292.000
77.364
26.54
76.926
26.39
292.001
a
293.006
77.834
26.61
77.395
26.46
293.001
a
294.000
78.217
26.65
77.748
26.49
294.001
a
295.000
78.572
26.68
78.130
26.53
295.001
a
296.000
78.957
26.72
78.514
26.57
296.001
a
297.000
79.343
26.76
78.898
26.61
297.001
a
298.000
79.730
26.8
79.283
26.65
298.001
a
299.000
80.177
26.86
79.729
26.71
299.001
a
300.000
80.565
26.9
80.116
26.75
300.001
a
301.000
80.924
26.93
80.473
26.78
301.001
a
302.000
81.314
26.97
80.862
26.82
302.001
a
303.000
81.705
27.01
81.251
26.86
303.001
a
304.000
82.066
27.04
81.611
26.89
304.001
a
305.000
82.519
27.1
82.093
26.96
305.001
a
306.000
82.912
27.14
82.454
26.99
306.001
a
307.000
83.276
27.17
82.846
27.03
307.001
a
308.000
83.670
2711
83.209
27.06
308.001
a
309.000
84.035
27.24
83.603
27.1
309.001
a
310.000
84.431
27.28
83.967
27.13
310.001
a
311.000
84.890
27.34
84.424
27.19
311.001
a
312.000
85.257
27.37
84.821
27.23
312.001
a
313.000
85.625
27.4
85.187
27.26
313.001
a
314.000
86.024
27.44
85.554
27.29
314.001
a
315.000
86.393
27.47
85.952
27.33
315.001
a
316.000
86.762
27.5
86.320
27.36
316.001
a
317.000
87.227
27.56
86.784
27.42
317.001
a
318.000
87.630
27.6
87.185
27.46
318.001
a
319.000
88.001
27.63
87.555
27.49
319.001
a
320.000
88.405
27.67
87.958
27.53
320.001
a
321.000
88.778
27.7
88.329
27.56
321.001
a
322.000
89.151
27.73
88.734
27.6
322.001
a
323.000
89.558
27.77
89.106
27.63
323.001
a
324.000
90.030
27.83
89.577
27.69
324.001
a
325.000
90.405
27.86
89.951
27.72
325.001
a
326.000
90.781
21.89
90.358
27.76
326.001
a
327.000
91.191
27.93
90.734
27.79
327.001
a
328.600
91.569
27.96
91.110
27.82
328.001
a
329.000
91.947
27.99
91.520
27.86
329.001
a
330.000
92.424
28.05
91.996
27.92
330.001
a
331.000
92.804
28.08
92.374
27.95
331.001
a
332.000
93.217
28.12
92.753
27.98
332.001
a
333.000
93.598
28.15
93.133
28.01
333.001
a
334.000
93.980
28.18
93.513
28.04
334.001
a
335.000
94.362
28.21
93.927
28.08
335.001
a
336.000
94.845
28.27
94.376
28.13
336.001
a
337.000
95.229
28.3
94.758
28.16
337.001
a
338.000
95.613
28.33
95.175
28.2
338.001
a
339.000
95.998
28.36
95.558
28.23
339.001
a
340.000
96.384
28.39
95.942
28.26
340.001
a
341.000
96.770
28.42
96.327
28.29
341.001
a
342.000
97.225
28.47
96.781
28.34
342.001
a
343.000
97.612
28.5
97.167
28.37
343.001
a
344.000
98.000
28.53
97.554
28.4
344.001
a
345.000
98.389
28.56
97.941
28.43
345.001
a
346.000
98.778
28.59
98.329
28.46
346.001
a
347.000
99.168
28.62
98.717
28.49
347.001
a
348.000
99.628
28.67
99.176
28.54
348.001
a
349.000
100.019
28.7
99.566
28.57
349.001
a
350.000
100.411
28.73
99.957
28.6
350.001
a
en adelante
30
30
Artículo 2° Para efectos del artículo 5° del Decreto 81 de 1984, la disminución, de la base mensual de retención, por concepto de intereses o corrección monetaria de prestamos para adquisición de vivienda, no podrá exceder en ningún caso de setenta mil pesos ($70.000.00) mensuales.
Articulo 3° A partir del 1° de enero de 1985, la tabla de retención en la fuente prevista en este articulo se aplicara a los dividendos gravables pagados o abonados en cuenta a:
1. Personas naturales nacionales o extranjeras residentes en el país que sean accionistas de sociedades anónimas diferentes de las abiertas.
2. Personas naturales nacionales no residentes en el país que accionistas de sociedades anónimas de cualquier tipo.
3. Sucesiones ilíquidas de causantes nacionales, residentes o no en el país, que sean. sociedades anónimas de cualquier tipo.
4. Sucesiones ilíquidas de causantes extranjeros que eran residentes en Colombia al momento de su muerte, que sean accionistas de sociedades anónimas de cualquier tipo.
Dividendo mensual Intervalos
Valor a retener
% de retención
0
a
8.000
0
0
8.001
a
9.000
113
1.33
9.001
a
10.000
158
1.66
10.001
a
11.000
209
2
11.001
a
12.000
268
2.33
12.001
a
13.000
333
2.66
13.001
a
14.000
404
2.99
14.001
a
15.000
482
3.33
15.001
a
16.000
567
3.66
16.001
a
17.000
659
3.99
17.001
a
18.000
757
4.99
18.001
a
19.000
862
5
4.33
19.001
a
20.000
974
4.66
20.001
a
21.000
1.092
5.33
21.001
a
22.000
1.120
5.21
22.001
a
23.000
1.191
5.29
23.001
a
24.000
1.271
5.41
24.001
a
25.000
1.352
5.52
25.001
a
26.000
1.442
5.65
26.001
a
27.000
1.532
5.78
27.001
a
28.000
1.631
5.93
28.001
29.000
1.731
6:07
29.001
a
30.000
1.833
6.21
30.001
a
31.000
1.943
6.37
31.001
a
32.000
2.053
6.52
32.001
a
33.000
2.167
6.67
33.001
a
34.000
2.287
6.82
34.001
a
35.000
2.407
6.98
35.001
a
36.000
2.533
7.13
36.001
a
37.000
2.663
7.29
37.001
a
38.000
2.794
7.45
38.001
a
39.000
2.932
7.61
39.001
a
40.000
3.072
7.77
40.001
a
41.000
3.212
7.93
41.001
a
42.000
3.362
8.1
42.001
a
43.000
3.512
8.26
43.001
a
44.000
3.664
8.42
44.001
a
45.000
3.825
8.59
45.001
a
46.000
3.985
8.75
46.001
a
47.000
4.149
8.92
47.001
a
48.000
4.319
9.09
48.001
a
49.000
4.489
9.25
49.001
a
50.000
4.666
9.42
50.001
a
51.000
4.846
9.59
51.001
a
52.000
5.026
9.76
52.001
a
53.000
5.208
9.92
53.001
a
54.000
5.398
10.09
54.001
a
55.000
5.588
10.25
55.001
a
56.000
5.778
10.41
56.001
a
57.000
5.975
10.57
57.001
a
58.000
6.175
10.74
58.001
a
59:000
6.376
10.9
59.001
a
60.000
6.578
11.05
60.001
a
61.000
6.788
11.22
61.001
a
62.000
6.998
11.38
62.001
a
63.000
7.208
11.53
63.001
a
64.000
7.425
11.69
64.001
a
65.000
7.645
11.85
65.001
a
66.000
7.865
12
66.001
a
67.000
8.088
12.16
67.001
a
68.000
8.318
12.32
68.001
a
69.000
8.548
12.48
69.001
a
70.000
8.778
12.63
70.001
a
71.000
9.016
12.78
71.001
a
72.000
9.256
12.94
72.001
a
73.000
9.496
13.09
73.001
a
74.000
9.739
13.25
74.001
a
75.000
9.989
13.4
75.001
a
76.000
10.239
13.56
76.001
a
77.000
10.489
13.71
77.001
a
78.000
10.747
13.86
78.001
a
79.000
11.007
14.02
79.001
a
80.000
11.267
14.17
80.001
a
81.000
11.530
14.32
81.001
a
82.000
11.800
14.48
82.001
a
83.000
12.070
14.63
83.001
a
84.000
12.341
14:78
84.001
a
85.000
12.619
14.93
85.001
a
86.000
12.899
15.08
86.001
a
87.000
13.179
15.23
87.001
a
88.000
13.462
15.38
88.001
a
89.000
13.752
15.54
89.001
a
90.000
14.042
15.69
90.001
a
91.000
14.333
15.83
91.001
a
92.000
14.631
15.99
92.001
a
93.000
14.885
16.09
93.001
a
94.000
15.277
16.34
94.001
a
95.000
15.559
16.46
95.001
a
96.000
15.845
16.59
96.001
a
97.000
16.131
16.71
97.001
a
98.000
16.418
16.84
98.001
a
99.000
16.834
17.09
99.001
a
100.000
17.129
17.21
100.001
a
101.000
17.424
17.33
101.001
a
102.000
17.722
17.46
102.001
a
103.000
18.027
17.58
103.001
a
104.000
18.459
17.83
104.001
a
105.000
18.765
17.95
105.001
a
106.000
19.078
18.08
106.001
a
107.000
19.392
18.2
107.001
a
108.000
19.706
18.33
108.001
a
109.000
20.150
18.57
109.001
a
110.000
20.464
18.68
110.001
a
111.000
20.778
18.8
111.001
a
112.000
21.093
18.91
112.001
a
113.000
21.409
19.03
113.001
a
114.000
21.848
19.25
114.001
a
115.000
22.163
19.35
115.001
a
116.000
22.484
19.46
116.001
a
117.000
22.808
19.57
117.001
a
118.000
23.133
19.68
118.001
a
119.000
23.584
19.9
119.001
a
120.000
23.909
20
120.001
a
121.000
24.234
20.11
121.001
a
122.000
24.559
20.21
122.001
a
123.000
24.885
20.31
123.001
a
124.000
25.333
20.51
124.001
a
125.000
25.658
20.61
125.001
a
126.000
25.985
20.7
126.001
a
127.000
26.319
20.8
127.001
a
128.000
26.654
20.9
128.001
129.000
27.115
21.1
129.001
a
130.000
27.450
21.19
130.001
a
131.000
27.785
21.29
131.001
a
132.000
28.121
21.38
132.001
a
133.000
28.457
21.47
133.001
a
134.000
28.913
21.65
134.001
a
135.000
29.249
21.74
135.001
a
136.000
29.586
21.83
136.001
a
137.000
29.997
21.92
137.001
a
138.000
30.271
22.01
138.001
a
139.000
30.740
22.19
139.001
a
140.000
31.086
22.28
140.001
a
141.000
31.431
22.37
141.001
a
142.000
31.777
22.45
142.001
a
143.000
32.123
22.54
143.001
a
144.000
32.589
22.71
144.001
a
145.000
32.935
22.79
145.001
a
146.000
33.282
22.87
146.001
a
147.000
33.631
22.95
147.001
a
148.000
33.983
23.04
148.001
a
149.000
34.462
23.2
149.001
a
150.000
34.818
23.29
150.001
a
151.000
35.173
23.37
151.001
a
152.000
35.529
23.45
152.001
a
153.000
35.885
23.53
153.001
a
154.000
36.361
23.68
154.001
a
155.000
36.717
23.76
155.001
a
156.000
37.073
23.84
156.001
a
157.000
37.431
23.91
157.001
a
158.000
37.791
23.99
158.001
a
159.000
38.280
24.15
159.001
a
160.000
38.645
24.22
160.001
a
161.000
39.010
24.3
161.001
a
162.000
39.376
24.38
162.001
a
163.000
39.742
24.45
163.001
a
164.000
40.228
24.6
164.001
a
165.000
40.594
24.67
165.001
a
166.000
40.961
24.75
166.001
a
167.000
41.327
24.82
167.001
a
168.000
41.696
24.89
168.001
a
169.000
42.193
25.04
169.001
a
170.000
42.568
25.11
170.001
a
171.000
42.943
25.18
171.001
a
172.000
43.318
25.25
172.001
a
173.000
43.694
25.33
173.001
a
174.000
44.191
25.47
174.001
a
175.000
44.567
25.54
175.001
a
176.000
44.943
25.6
176.001
a
177.000
45.319
25.67
177.001
a
178.000
45.696
25.74
178.001
a
179.000
46.191
25.87
179.001
a
180.000
46.567
25.94
180.001
a
181.000
46.944
26
181.001
a
182.000
47.320
26.07
182.001
a
183.000.
47.697
26.13
183.001
a
184.000
48.190
26.26
184.001
a
185.000
48.567
26.32
185.001
a
186.000
48.944
26.38
186.001
a
187.000
49.321
26.44
187.001
a
188.000
49.699
26.5
188.001
a
189.000
50.189
26.62
189.001
a
190.000
50.566
26.68
190.001
a
191.000
50.944
26.74
191.001
a
192.000
51.322
26.8
192.001
a
193.000
51.700
26.85
193.001
a
194.000
52.188
26.97
194.001
a
195.000
52.566
27.02
195.001
a
196.000
52.944
27.08
196.001
a
197.000
53.323
27.13
197.001
a
198.000
53.702
27.19
198.001
a
199.000
54.187
27.29
199.001
a
200.000
54.566
27.35
200.001
a
201.000
54.945
27.4
201.001
a
202.000
55.324
27.45
202.001
a
203.000
55.703
27.5
203.001
a
204.000
56.186
27.61
204.001
a
205.000
56.565
27.66
205.001
a
206.000
56.945
27.71
206.001
a
207.000
57.325
27.76
207.001
a
208.000
57.704
27.81
208.001
a
209.000
58.185
27.9
209.001
a
210.000
58.571
27.95
210.001
a
211.000
58.959
28.01
211.001
a
212.000
59.347
28.06
212.001
a
213.000
59.736
28.11
213.001
a
214.000
60.232
28.21
214.001
a
215.000
60.621
28.26
215.001
a
216.000
61.009
28.31
216.001
a
217.000
61.398
28.36
217.001
a
218.000
61.787
28.4
218.001
a
219.000
62.281
28.5
219.001
a
220.000
62.670
28.55
220.001
a
221.000
63.060
28.59
221.001
a
222.000
63.449
28.64
222.001
a
223.000
63.839
28.64
223.001
a
224.000
64.330
28.78
224.001
a
225.000
64.720
28.82
225.001
a
226.000
65.110
28.87
226.001
a
227.000
65.500
28.91
227:001
a
228.000
65.890
28.96
228.001
a
229.000
66.380
29.05
229.001
a
230.000
66.770
29.09
230.001
a
231.000
67.160
29.13
231.001
a
232.000
67.550
29.18
232.601
a
233.000
67.941
29.22
233.001
a
234.000
68.429
29.3
234.001
a
235.000
68.820
29.34
235.001
a
236.000
69.210
29.38
236.001
a
237.000
69.601
29.43
237.001
a
238.000
69.992
29.47
238.001
a
239.000
70.478
29.55
239.001
a
240.000
70.869
29.59
240.001
a
241.000
71.260
29.63
241.001
a
242.000
11.652
29.67
242.001
a
243.000
72.043
29.7
243.001
a
244.000
72.528
29.78
244.001
a
245.000
72.919
29.82
245.001
a
246.000
73.310
29.86
246.001
a
247.000
73.702
29.9
247.001
a
248.000
74.094
29.93
248.001
a
249.000
74.577
30.01
249.001
a
250.000
74.969
30.04
250.001
a
251.000
75.361
30.08
251.001
a
252.000
75.758
30.12
252.001
a
253.000
76.157
30.16
253.001
a
254.000
76.656
30.24
254.001
a
255.000
77.056
30.27
255.001
a
256.000
77.457
30.31
256.001
a
257.000
77.857
30.35
257.001
a
258.000
78.258
30.39
258.001
a
259.000
78.755
30.46
259.001
a
260.000
79.156
30.5
260.001
a
261.000
79.557
30.54
261.001
a
262.000
79.958
30.57
262.001
a
263.000
80.359
30.61
263.001
a
264.000
80:855
30.68
264.001
a
265.000
81.256
30.72
265.001
a
266.000
81.657
30.75
266.001
a
267.000
82.058
30.79
267.001
a
268.000
82.460
30.82
268.001
a
269.000
82.954
30.89
269.001
a
270.000
83.356
30.93
270.001
a
271.000
83.757
30.96
271.001
a
272.000
84.159
30.99
272.001
a
273.000
84.561
31.03
273.001
a
274.000
85.054
31.09
274.001
a
275.000
85.456
31.13
275.001
a
276.000
85.857
31.16
276.001
a
277.000
86.259
31.19
277.001
a
278.000
86.662
31.23
278.001
a
279.000
87.153
31.29
279.001
a
280.000
87.555
31.32
280.001
a
281.000
87.957
31.35
281.001
a
282.000
88.360
31.39
282.001
a
283.000
88.762
31.42
283.001
a
284.000
89.253
31.48
284.001
a
285.000
89.655
31.51
285.001
a
286.000
90.058
31.54
286.001
a
287.000
90.460
31.57
287.001
a
288.000
90.863
31.6
288.001
a
289.000
91.352
31.66
289.001
a
290.000
91.755
31.69
290.001
a
291.000
92.158
31.72
291.001
a
292.000
92.561
31.75
292.001
a
293.000
92.964
31.78
293.001
a
294.000
93.463
31.84
294.001
a
295.000
93.874
31.87
295.001
a
296.000
94.286
31.9
296.001
a
297.000
94.697
31:93
297.001
a
298.000
95.109
31.97
298.001
a
299.000
95.612
32.03
299.001
a
300.000
96.024
32.06
300.001
a
301.000
96.436
32.09
301.001
a
302.000
96.848
32.12
302.001
a
303.000
97.260
32.15
303.001
a
304.000
97.762
32.21
304.001
a
305.000
98.174
32.24
305.001
a
306.000
98.586
32.27
306.001
a
307.000
98.998
32.3
307.001
a
308.000
99.411
32.32
308.001
a
309.000
99.912
32.38
309.001
a
310.000
100.324
32.41
310.001
a
311.000
100.736
32.44
311.001
a
312.000
101.149
32.47
312.001
a
313.000
101.561
32.5
313.001
a
314.000
102.061
32.55
314.001
a
315.000
102.474
32.58
315.001
a
316.000
102.886
32.61
316.001
a
317.000
103.299
32.63
317.001
a
318.000
103.712
32.66
318.001
a
319.000
104.211
32.72
319.001
a
320.000
104.624
32.74
320.001
a
321.000
105.037
32.77
321.001
a
322.000
105.450
32.8
322.001
a
323.000
105.862
32.82
323.001
a
324.000
106.360
32.87
324.001
a
325.000
106.773
32.9
325.001
a
326.000
107.186
32.93
326.001
a
327.000
107.600
32.95
327.001
a
328.000
108.013
32.98
328.001
a
329.000
108.510
33.03
329.001
a
330.000
108.923
33.05
330.001
a
331.000
109.337
33.08
331.001
a
332.000
109.750
33.1
332.001
a
333.000
110.164
33.13
333.001
a
334.000
110.660
33.18
334.001
a
335.000
111.075
33.2
335.001
a
336.000
111.497
33.23
336.001
a
337.000
111.919
33.26
337.001
a
338.000
112.341
33.28
338.001
a
339.000
112.852
33.33
339.001
a
340.000
113.274
33.36
340.001
a
341.000
113.697
33.39
341.001
a
342.000
114.119
33.41
342.001
a
343.000
114.541
33.44
343.001
a
344.000
115.052
33.49
344.001
a
345.000
115.474
33.52
345.001
a
346.000
115.897
33.54
346.001
a
347.000
116.319
33.57
347.001
a
348.000
116.742
33.59
348.001
a
349.000
117.251
33.64
349.001
a
350.000
117.674
33.67
350.001
En adelante
35
Artículo 4° A partir del 1° de enero de 1985, la retención en la fuente por dividendos pagados o abonados en cuenta a personas naturales nacionales o extranjeras con residencia en el país, que sean accionistas de sociedades anónimas abiertas, será del 2% cuando los dividendos sean superiores a doscientos cuarenta mil pesos ($240.000.00) mensuales y del 5% cuando estos sean superiores a cuatrocientos veinte mil pesos ($420.000.00) mensuales.
Articuló 5° A partir del 1° de enero de 1985, la retención en la fuente por dividendos pagados o abonados en cuenta a personas naturales extranjeras sin residencia en el país, o a sucesiones ilíquidas de causantes extranjeros que no eran residentes en Colombia al momento de su muerte, será del 14% sobre el valor bruto del respectivo pago o abono en cuenta.
Artículo 6° A partir del 1° de enero de 1985, el porcentaje de retención en la fuente a título de impuesto de renta, sobre pagos o abonos en cuenta que hagan las personas jurídicas y sociedades de hecho por concepto de comisiones y honorarios será, en todos los casos, del 5% del valor del respectivo pago o abono.
Lo dispuesto en este articulo no se aplicara cuando los pagos o abonos en cuenta por concepto de comisiones se hagan a establecimientos de crédito sometidos al control y vigilancia de la Superintendencia Bancaria.
Articulo 7° El porcentaje de retención en la fuente a título de impuesto de renta sobre pagos o abonos en cuenta por concepto de contratos de construcción, urbanización y en general, de confección de obra material de bien inmueble, será del 2% del valor bruto del pago o abono en cuenta cuando este se haga a una sociedad anónima o asimilada y del 1% de dicho valor en los demás casos.
Artículo 8° El presente Decreto rige a partir de la fecha de su publicación y deroga las normas que le sean contrarias.
Publíquese y cúmplase.
Dado en Bogota, D. E., a 28 de diciembre de 1984.
BELISARIO BETANCUR
El Ministro de Hacienda y Crédito Público,
Roberto Junguito Bonnet