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DECRETO 2660 DE 2000
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Retención en la fuente
Artículo
1
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Texto
ARTICULO 1
.- A partir del 1º de enero del año 2001, 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 RETENCIÓN EN LA FUENTE
AÑO GRAVABLE 2001
I n t e r v a l o s
% de Retención
Valor a Retener
1 a 1,400,000 0.00% 0
1,400,001 a 1,450,000 0.35% 5,000
1,450,001 a 1,500,000 1.02% 15,000
1,500,001 a 1,550,000 1.64% 25,000
1,550,001 a 1,600,000 2.22% 35,000
1,600,001 a 1,650,000 2.77% 45,000
1,650,001 a 1,700,000 3.28% 55,000
1,700,001 a 1,750,000 3.77% 65,000
1,750,001 a 1,800,000 4.23% 75,000
1,800,001 a 1,850,000 4.66% 85,000
1,850,001 a 1,900,000 5.07% 95,000
1,900,001 a 1,950,000 5.45% 105,000
1,950,001 a 2,000,000 5.82% 115,000
2,000,001 a 2,050,000 6.17% 125,000
2,050,001 a 2,100,000 6.51% 135,000
2,100,001 a 2,150,000 6.82% 145,000
2,150,001 a 2,200,000 7.13% 155,000
2,200,001 a 2,250,000 7.62% 169,500
2,250,001 a 2,300,000 8.09% 184,000
2,300,001 a 2,350,000 8.54% 198,500
2,350,001 a 2,400,000 8.97% 213,000
2,400,001 a 2,450,000 9.38% 227,500
2,450,001 a 2,500,000 9.78% 242,000
2,500,001 a 2,550,000 10.16% 256,500
2,550,001 a 2,600,000 10.52% 271,000
2,600,001 a 2,650,000 10.88% 285,500
2,650,001 a ,700,000 11.21% 300,000
2,700,001 a 2,750,000 11.54% 314,500
2,750,001 a 2,800,000 11.86% 329,000
2,800,001 a 2,850,000 12.16% 343,500
2,850,001 a 2,900,000 12.45% 358,000
2,900,001 a 2,950,000 12.74% 372,500
2,950,001 a 3,000,000 13.01% 387,000
3,000,001 a 3,050,000 13.27% 401,500
3,050,001 a 3,100,000 13.53% 416,000
3,100,001 a 3,150,000 13.78% 430,500
3,150,001 a 3,200,000 14.02% 445,000
3,200,001 a 3,250,000 14.25% 459,500
3,250,001 a 3,300,000 14.47% 474,000
3,300,001 a 3,350,000 14.69% 488,500
3,350,001 a 3,400,000 14.90% 503,000
3,400,001 a 3,450,000 15.11% 517,500
3,450,001 a 3,500,000 15.31% 532,000
3,500,001 a 3,550,000 15.50% 546,500
3,550,001 a 3,600,000 15.69% 561,000
3,600,001 a 3,650,000 15.88% 575,500
3,650,001 a 3,700,000 16.05% 590,000
3,700,001 a 3,750,000 16.23% 604,500
3,750,001 a 3,800,000 16.40% 619,000
3,800,001 a 3,850,000 16.56% 633,500
3,850,001 a 3,900,000 16.72% 648,000
3,900,001 a 3,950,000 16.88% 662,500
3,950,001 a 4,000,000 17.03% 677,000
4,000,001 a 4,050,000 17.18% 691,500
4,050,001 a 4,100,000 17.33% 706,000
4,100,001 a 4,150,000 17.47% 720,500
4,150,001 a 4,200,000 17.60% 735,000
4,200,001 a 4,250,000 17.74% 749,500
4,250,001 a 4,300,000 17.87% 764,000
4,300,001 a 4,350,000 18.00% 778,500
4,350,001 a 4,400,000 18.13% 793,000
4,400,001 a 4,450,000 18.25% 807,500
4,450,001 a 4,500,000 18.37% 822,000
4,500,001 a 4,550,000 18.49% 836,500
4,550,001 a 4,600,000 18.60% 851,000
4,600,001 a 4,650,000 18.71% 865,500
4,650,001 a 4,700,000 18.82% 880,000
4,700,001 a 4,750,000 18.93% 894,500
4,750,001 a 4,800,000 19.04% 909,000
4,800,001 a 4,850,000 19.14% 923,500
4,850,001 a 4,900,000 19.24% 938,000
4,900,001 a 4,950,000 19.34% 952,500
4,950,001 a 5,000,000 19.44% 967,000
5,000,001 a 5,050,000 19.53% 981,500
5,050,001 a 5,100,000 19.63% 996,000
5,100,001 a 5,150,000 19.72% 1,010,500
5,150,001 a 5,200,000 19.81% 1,025,000
5,200,001 a 5,250,000 19.89% 1,039,500
5,250,001 a 5,300,000 19.98% 1,054,000
5,300,001 a 5,350,000 20.12% 1,071,500
5,350,001 a 5,400,000 20.26% 1,089,000
5,400,001 a 5,450,000 20.40% 1,106,500
5,450,001 a 5,500,000 20.53% 1,124,000
5,500,001 a 5,550,000 20.66% 1,141,500
5,550,001 a 5,600,000 20.79% 1,159,000
5,600,001 a 5,650,000 20.92% 1,176,500
5,650,001 a 5,700,000 21.04% 1,194,000
5,700,001 a 5,750,000 21.16% 1,211,500
5,750,001 a 5,800,000 21.28% 1,229,000
5,800,001 a 5,850,000 21.40% 1,246,500
5,850,001 a 5,900,000 21.51% 1,264,000
5,900,001 a 5,950,000 21.63% 1,281,500
5,950,001 a 6,000,000 21.74% 1,299,000
6,000,001 a 6,050,000 21.85% 1,316,500
6,050,001 a 6,100,000 21.96% 1,334,000
6,100,001 a 6,150,000 22.07% 1,351,500
6,150,001 a 6,200,000 22.17% 1,369,000
6,200,001 a 6,250,000 22.27% 1,386,500
6,250,001 a 6,300,000 22.37% 1,404,000
6,300,001 a 6,350,000 22.47% 1,421,500
6,350,001 a 6,400,000 22.57% 1,439,000
6,400,001 a 6,450,000 22.67% 1,456,500
6,450,001 a 6,500,000 22.76% 1,474,000
6,500,001 En adelante 1,474,000
más el 35% del exceso sobre 6,500,000
Concordancias Legales
ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 383
DECRETO 2586 DE 1999 ART. 1
Documentos que Afecta
Documentos que lo afectan
Concordancias Jurisprudenciales
Descriptores
RETENCION EN LA FUENTE POR INGRESOS LABORALES
TABLAS DE RETENCION PARA INGRESOS LABORALES