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Unidad Informática de Legislación
Area del Derecho
DECRETO 2222 DE 1996 Document Link Icon
Tributario
Banco de Datos
Consultar Documento Jurídico
Retención en la fuente
Artículo1
Título


ARTICULO 1.- A partir del 1º de enero de 1997, 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 1997

% de Valor a
Intervalos Retención Retener

1 a 840,000 0.00% 0
840,001 a 850,000 0.12% 1,000
850,001 a 860,000 0.35% 3,000
860,001 a 870,000 0.58% 5,000
870,001 a 880,000 0.80% 7,000
880,001 a 890,000 1.02% 9,000
890,001 a 900,000 1.23% 11,000
900,001 a 910,000 1.44% 13,000
910,001 a 920,000 1.64% 15,000
920,001 a 930,000 1.84% 17,000
930,001 a 940,000 2.03% 19,000
940,001 a 950,000 2.22% 21,000
950,001 a 960,000 2.41% 23,000
960,001 a 970,000 2.59% 25,000
970,001 a 980,000 2.77% 27,000
980,001 a 990,000 2.94% 29,000
990,001 a 1,000,000 3.12% 31,000
1,000,001 a 1,050,000 3.61% 37,000
1,050,001 a 1,100,000 4.37% 47,000
1,100,001 a 1,150,000 5.07% 57,000
1,150,001 a 1,200,000 5.70% 67,000
1,200,001 a 1,250,000 6.29% 77,000
1,250,001 a 1,300,000 6.82% 87,000
1,300,001 a 1,350,000 7.32% 97,000
1,350,001 a 1,400,000 7.78% 107,000
1,400,001 a 1,450,000 8.53% 121,500
1,450,001 a 1,500,000 9.22% 136,000
1,500,001 a 1,550,000 9.87% 150,500
1,550,001 a 1,600,000 10.48% 165,000
1,600,001 a 1,650,000 11.05% 179,500
1,650,001 a 1,700,000 11.58% 194,000
1,700,001 a 1,750,000 12.09% 208,500
1,750,001 a 1,800,000 12.56% 223,000
1,800,001 a 1,850,000 13.01% 237,500
1,850,001 a 1,900,000 13.44% 252,000
1,900,001 a 1,950,000 13.84% 266,500
1,950,001 a 2,000,000 14.23% 281,000
2,000,001 a 2,050,000 14.59% 295,500
2,050,001 a 2,100,000 14.94% 310,000
2,100,001 a 2,150,000 15.27% 324,500
2,150,001 a 2,200,000 15.59% 339,000
2,200,001 a 2,250,000 15.89% 353,500
2,250,001 a 2,300,000 16.18% 368,000
2,300,001 a 2,350,000 16.45% 382,500
2,350,001 a 2,400,000 16.72% 397,000
2,400,001 a 2,450,000 16.97% 411,500
2,450,001 a 2,500,000 17.21% 426,000
2,500,001 a 2,550,000 17.45% 440,500
2,550,001 a 2,600,000 17.67% 455,000
2,600,001 a 2,650,000 17.89% 469,500
2,650,001 a 2,700,000 18.09% 484,000
2,700,001 a 2,750,000 18.29% 498,500
2,750,001 a 2,800,000 18.49% 513,000
2,800,001 a 2,850,000 18.67% 527,500
2,850,001 a 2,900,000 18.85% 542,000

% de Valor a
Intervalos Retención Retener


2,900,001 a 2,950,000 19.03% 556,500
2,950,001 a 3,000,000 19.19% 571,000
3,000,001 a 3,050,000 19.36% 585,500
3,050,001 a 3,100,000 19.51% 600,000
3,100,001 a 3,150,000 19.66% 614,500
,150,001 a 3,200,000 19.81% 629,000
3,200,001 a 3,250,000 19.95% 643,500
3,250,001 a 3,300,000 20.09% 658,000
3,300,001 a 3,350,000 20.32% 675,500
3,350,001 a 3,400,000 20.53% 693,000
3,400,001 a 3,450,000 20.74% 710,500
3,450,001 a 3,500,000 20.95% 728,000
3,500,001 a 3,550,000 21.15% 745,500
3,550,001 a 3,600,000 21.34% 763,000
3,600,001 a 3,650,000 21.53% 780,500
3,650,001 a 3,700,000 21.71% 798,000
3,700,001 a 3,750,000 21.89% 815,500
3,750,001 a 3,800,000 22.07% 833,000
3,800,001 a 3,850,000 22.24% 850,500
3,850,001 a 3,900,000 22.40% 868,000
3,900.001 a 3,950.000 22.56% 885,500
3,950,001 a 4,000,000 22.72% 903,000
4,000,001 a 4,050,000 22.87% 920,500
4,050,001 a 4,100,000 23.02% 938,000
4,100,001 a 4,150,000 23.16% 955,500
4,150,001 En adelante 955,500

más el 35% del exceso sobre $ 4, 150,000