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	Unidad Informática de Legislación
Area del Derecho	DECRETO 2586 DE 1999
Tributario
Banco de Datos	Consultar Documento Jurídico
Retención en la fuente

Artículo	1
Título

Texto

ARTICULO 1.- A partir del 1º de enero del año 2000, la retención en la fuente aplicable a los pagos gravables originados en la relación laboral, o legal y reglamentaria, contenida en el artículo 383 del Estatuto Tributario, será la que resulte de aplicar a dichos pagos la siguiente tabla de retención en la fuente:




TABLA DE RETENCION EN LA FUENTE
AÑO GRAVABLE 2000
			% de	Valor a
	Intervalos		Retención	Retener
1	a	1,200,000	0.00%	0
1,200,001	a	1,250,000	0.41%	5,000
1,250,001	a	1,300,000	1.18%	15,000
1,300,001	a	1,350,000	1.89%	25,000
1,350,001	a	1,400,000	2.55%	35,000
1,400,001	a	1,450,000	3.16%	45,000
1,450,001	a	1,500,000	3.73%	55,000
1,500,001	a	1,550,000	4.26%	65,000
1,550,001	a	1,600,000	4.76%	75,000
1,600,001	a	1,650,000	5.23%	85,000
1,650,001	a	1,700,000	5.67%	95,000
1,700,001	a	1,750,000	6.09%	105,000
1,750,001	a	1,800,000	6.48%	115,000
1,800,001	a	1,850,000	6.85%	125,000
1,850,001	a	1,900,000	7.20%	135,000
1,900,001	a	1,950,000	7.53%	145,000
1,950,001	a	2,000,000	7.85%	155,000
2,000,001	a	2,050,000	8.37%	169,500
2,050,001	a	2,100,000	8.87%	184,000
2,100,001	a	2,150,000	9.34%	198,500
2,150,001	a	2,200,000	9.79%	213,000
2,200,001	a	2,250,000	10.22%	227,500
2,250,001	a	2,300,000	10.64%	242,000
2,300,001	a	2,350,000	11.03%	256,500
2,350,001	a	2,400,000	11.41%	271,000
2,400,001	a	2,450,000	11.77%	285,500
2,450,001	a	2,500,000	12.12%	300,000
2,500,001	a	2,550,000	12.46%	314,500
2,550,001	a	2,600,000	12.78%	329,000
2,600,001	a	2,650,000	13.09%	343,500
2,650,001	a	2,700,000	13.38%	358,000
2,700,001	a	2,750,000	13.67%	372,500
2,750,001	a	2,800,000	13.95%	387,000
2,800,001	a	2,850,000	14.21%	401,500
2,850,001	a	2,900,000	14.47%	416,000
2,900,001	a	2,950,000	14.72%	430,500
2,950,001	a	3,000,000	14.96%	445,000
3,000,001	a	3,050,000	15.19%	459,500
3,050,001	a	3,100,000	15.41%	474,000
3,100,001	a	3,150,000	15.63%	488,500
3,150,001	a	3,200,000	15.84%	503,000
3,200,001	a	3,250,000	16.05%	517,500
3,250,001	a	3,300,000	16.24%	532,000
3,300,001	a	3,350,000	16.44%	546,500
3,350,001	a	3,400,000	16.62%	561,000
3,400,001	a	3,450,000	16.80%	575,500
3,450,001	a	3,500,000	16.98%	590,000
3,500,001	a	3,550,000	17.15%	604,500
3,550,001	a	3,600,000	17.31%	619,000
3,600,001	a	3,650,000	17.48%	633,500
3,650,001	a	3,700,000	17.63%	648,000
3,700,001	a	3,750,000	17.79%	662,500
3,750,001	a	3,800,000	17.93%	677,000
3,800,001	a	3,850,000	18.08%	691,500
3,850,001	a	3,900,000	18.22%	706,000
3,900,001	a	3,950,000	18.36%	720,500
3,950,001	a	4,000,000	18.49%	735,000
4,000,001	a	4,050,000	18.62%	749,500
4,050,001	a	4,100,000	18.75%	764,000
4,100,001	a	4,150,000	18.87%	778,500
4,150,001	a	4,200,000	18.99%	793,000
4,200,001	a	4,250,000	19.11%	807,500
4,250,001	a	4,300,000	19.23%	822,000
4,300,001	a	4,350,000	19.34%	836,500
4,350,001	a	4,400,000	19.45%	851,000
4,400,001	a	4,450,000	19.56%	865,500
4,450,001	a	4,500,000	19.66%	880,000
4,500,001	a	4,550,000	19.77%	894,500
4,550,001	a	4,600,000	19.87%	909,000
4,600,001	a	4,650,000	19.97%	923,500
4,650,001	a	4,700,000	20.06%	938,000
4,700,001	a	4,750,000	20.16%	952,500
4,750,001	a	4,800,000	20.25%	967,000
4,800,001	a	4,850,000	20.34%	981,500
4,850,001	a	4,900,000	20.43%	996,000
4,900,001	a	4,950,000	20.58%	1,013,500
4,950,001	a	5,000,000	20.72%	1,031,000
5,000,001	a	5,050,000	20.87%	1,048,500
5,050,001	a	5,100,000	21.00%	1,066,000
5,100,001	a	5,150,000	21.14%	1,083,500
5,150,001	a	5,200,000	21.28%	1,101,000
5,200,001	a	5,250,000	21.41%	1,118,500
5,250,001	a	5,300,000	21.54%	1,136,000
5,300,001	a	5,350,000	21.66%	1,153,500
5,350,001	a	5,400,000	21.79%	1,171,000
5,400,001	a	5,450,000	21.91%	1,188,500
5,450,001	a	5,500,000	22.03%	1,206,000
5,500,001	a	5,550,000	22.14%	1,223,500
5,550,001	a	5,600,000	22.26%	1,241,000
5,600,001	a	5,650,000	22.37%	1,258,500
5,650,001	a	5,700,000	22.48%	1,276,000
5,700,001	a	5,750,000	22.59%	1,293,500
5,750,001	a	5,800,000	22.70%	1,311,000
5,800,001	a	5,850,000	22.81%	1,328,500
5,850,001	a	5,900,000	22.91%	1,346,000
5,900,001	a	5,950,000	23.01%	1,363,500
5,950,001	a	6,000,000	23.11%	1,381,000
6,000,001	En adelante			1,381,000
	más el 35% del exceso sobre			6,000,000

Concordancias Legales

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 384
ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 383
ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 368
ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 369
DECRETO 2660 DE 2000 ART. 1

Documentos que Afecta
ESTATUTO TRIBUTARIO ART 363

Documentos que lo afectan


Concordancias Jurisprudenciales


Descriptores
RETENCION EN LA FUENTE POR INGRESOS LABORALES
TABLAS DE RETENCION PARA INGRESOS LABORALES