Page 1

Standard marginal rates of Income Taxes for resident or domiciled individuals in CIAT member countries In percentages

Tipo de impuesto

Ámbito de aplicación

Observaciones

Ejercicio Fiscal o Año gravable 2000

Ejercicio Fiscal o Año gravable 2001

Ejercicio Fiscal o Año gravable 2002

Ejercicio Fiscal o Año gravable 2003

Ejercicio Fiscal o Año gravable 2004

Ver Anexo

Ver Anexo

Ver Anexo

Ver Anexo

Ver Anexo

Comunidad Andina

Tarifa general Colombia

Impuesto a la Renta Nacional -

Sobretasa (nominal) sobre el impuesto neto

Ecuador

Bolivia

Perú

Fuente: CIAT

Impuesto a la Renta Nacional

IVA Complementario

Nacional

Todas las rentas, excepto herencias, legados y donaciones

Aplicable a rentas del trabajo dependiente (netas del IVA) y otras rentas, excepto las de trabajadores y comerciantes independientes

Hasta 80 mill de sucres Por el exceso de 80 mill y hasta 120 mill Por el exceso de 120 mill y hasta 150 mill Por el exceso de 150 mill y hasta 200 mill Por el exceso de 200 mill y hasta 250 mill Por el exceso de 250 mill

13.00

Rentas del trabajo

Hasta 54 UIT Por el exceso de 54 UIT

Rentas del capital, excepto dividendos Dividendos

Igual que las rentas del trabajo Inafectos

0.00 5.00 8.00 10.00 12.00 15.00

Hasta US$ 5000 Por el exceso de 5000 y hasta 10000 Por el exceso de 10000 y hasta 20000 Por el exceso de 20000 y hasta 30000 Por el exceso de 30000 y hasta 40000 Por el exceso de 40000

13.00 15.00 Hasta 54 UIT 30.00 Por el exceso de 54 UIT

Impuesto a la Renta Nacional Igual que las rentas del trabajo Inafectos

0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 5000 Por el exceso de 5000 y hasta 10000 Por el exceso de 10000 y hasta 20000 Por el exceso de 20000 y hasta 30000 Por el exceso de 30000 y hasta 40000 Por el exceso de 40000

13.00 15.00 Hasta 27 UIT 20.00 Por el exceso de 27 y hasta 54 UIT Por el exceso de 54 UIT Igual que las rentas del trabajo Inafectos

10.00 0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 6800 Por el exceso de 6800 y hasta 13600 Por el exceso de 13600 y hasta 27200 Por el exceso de 27200 y hasta 40800 Por el exceso de 40800 y hasta 54400 Por el exceso de 54400

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 27.00 Por el exceso de 54 UIT Igual que las rentas del trabajo

10.00 0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 7200 Por el exceso de 7200 y hasta 14400 Por el exceso de 14400 y hasta 28800 Por el exceso de 28800 y hasta 43200 Por el exceso de 43200 y hasta 57600 Por el exceso de 57600

0.00 5.00 10.00 15.00 20.00 25.00

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 30.00 Por el exceso de 54 UIT Igual que las rentas del trabajo 4.10

15.00 21.00 30.00 4.10


Standard marginal rates of Income Taxes for resident or domiciled individuals in CIAT member countries In percentages

Tipo de impuesto

Ámbito de aplicación

Observaciones

Ejercicio Fiscal o Año gravable 2005

Ejercicio Fiscal o Año gravable 2006

Ver Anexo

Ver Anexo

Ejercicio Fiscal o Año gravable 2008

Ejercicio Fiscal o Año gravable 2007

Ejercicio Fiscal o Año gravable 2009

Comunidad Andina

Tarifa general Colombia

Impuesto a la Renta Nacional Sobretasa (nominal) sobre el impuesto neto

Ecuador

Bolivia

Impuesto a la Renta Nacional

IVA Complementario

Nacional

Todas las rentas, excepto herencias, legados y donaciones

Aplicable a rentas del trabajo dependiente (netas del IVA) y otras rentas, excepto las de trabajadores y comerciantes independientes Rentas del trabajo

Perú

Impuesto a la Renta Nacional Rentas del capital, excepto dividendos Dividendos

Fuente: CIAT

Hasta 1090 UVT Por el exceso de 1090 y hasta 1700 UVT Por el exceso de 1700 y hasta 4100 UVT Por el exceso de 4100 UVT

10.00 Hasta US$ 7400 Por el exceso de 7400 y hasta 14800 Por el exceso de 14800 y hasta 29600 Por el exceso de 29600 y hasta 44100 Por el exceso de 44100 y hasta 58800 Por el exceso de 58800

13.00 Hasta 27 UIT Por el exceso de 27 y hasta 54 UIT Por el exceso de 54 UIT Igual que las rentas del trabajo

10.00 0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 7680 Por el exceso de 7680 y hasta 15360 Por el exceso de 15360 y hasta 30720 Por el exceso de 30720 y hasta 46080 Por el exceso de 46080 y hasta 61440 Por el exceso de 61440

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 30.00 Por el exceso de 54 UIT Igual que las rentas del trabajo 4.10

0.00 19.00 28.00 34.00

Hasta 1090 UVT Por el exceso de 1090 y hasta 1700 UVT Por el exceso de 1700 y hasta 4100 UVT Por el exceso de 4100 UVT

0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 7850 Por el exceso de 7850 y hasta 10000 Por el exceso de 10000 y hasta 12500 Por el exceso de 12500 y hasta 15000 Por el exceso de 15000 y hasta 30000 Por el exceso de 30000 y hasta 45000 Por el exceso de 45000 y hasta 60000 Por el exceso de 60000 y hasta 80000 Por el exceso de 80000

0.00 5.00 10.00 15.00 20.00 25.00

Hasta US$ 7850 Por el exceso de 7850 y hasta 15700 Por el exceso de 15700 y hasta 31400 Por el exceso de 31400 y hasta 47100 Por el exceso de 47100 y hasta 62800 Por el exceso de 62800

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 30.00 Por el exceso de 54 UIT Igual que las rentas del trabajo 4.10

0.00 19.00 28.00 33.00

Hasta 1090 UVT Por el exceso de 1090 y hasta 1700 UVT Por el exceso de 1700 y hasta 4100 UVT Por el exceso de 4100 UVT

0.00 5.00 10.00 12.00 15.00 20.00 25.00 30.00 35.00

Hasta US$ 8570 Por el exceso de 8570 y hasta 10910 Por el exceso de 10910 y hasta 13640 Por el exceso de 13640 y hasta 16370 Por el exceso de 16370 y hasta 32740 Por el exceso de 32740 y hasta 49110 Por el exceso de 49110 y hasta 65480 Por el exceso de 65480 y hasta 87300 Por el exceso de 87300

-

-

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 30.00 Por el exceso de 54 UIT Igual que las rentas del trabajo 4.10

0.00 19.00 28.00 33.00

0.00 5.00 10.00 12.00 15.00 20.00 25.00 30.00 35.00

13.00 15.00 Hasta 27 UIT 21.00 Por el exceso de 27 y hasta 54 UIT 30.00 Por el exceso de 54 UIT 4.10

15.00 21.00 30.00 6.25 4.10


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde 1 15,800,001 16,000,001 16,200,001 16,400,001 16,600,001 16,800,001 17,000,001 17,200,001 17,400,001 17,600,001 17,800,001 18,000,001 18,200,001 18,400,001 18,600,001 18,800,001 19,000,001 19,200,001 19,400,001 19,600,001 19,800,001 20,000,001 20,200,001 20,400,001 20,600,001 20,800,001 21,000,001 21,200,001 21,400,001 21,600,001 21,800,001 22,000,001 22,200,001 22,400,001 22,600,001 22,800,001 23,000,001 23,200,001 23,400,001 23,600,001 23,800,001 24,000,001 24,200,001 24,400,001 24,600,001 24,800,001

Hasta Impuesto 15,800,000 0 16,000,000 20,000 16,200,000 60,000 16,400,000 100,000 16,600,000 140,000 16,800,000 180,000 17,000,000 220,000 17,200,000 260,000 17,400,000 300,000 17,600,000 340,000 17,800,000 380,000 18,000,000 420,000 18,200,000 460,000 18,400,000 500,000 18,600,000 540,000 18,800,000 580,000 19,000,000 620,000 19,200,000 660,000 19,400,000 700,000 19,600,000 740,000 19,800,000 780,000 20,000,000 820,000 20,200,000 860,000 20,400,000 900,000 20,600,000 940,000 20,800,000 980,000 21,000,000 1,020,000 21,200,000 1,060,000 21,400,000 1,100,000 21,600,000 1,140,000 21,800,000 1,180,000 22,000,000 1,220,000 22,200,000 1,260,000 22,400,000 1,300,000 22,600,000 1,340,000 22,800,000 1,380,000 23,000,000 1,420,000 23,200,000 1,460,000 23,400,000 1,500,000 23,600,000 1,540,000 23,800,000 1,598,000 24,000,000 1,656,000 24,200,000 1,714,000 24,400,000 1,772,000 24,600,000 1,830,000 24,800,000 1,888,000 25,000,000 1,946,000

Tasa media del intervalo (%) 0.13 0.37 0.61 0.85 1.08 1.30 1.52 1.73 1.94 2.15 2.35 2.54 2.73 2.92 3.10 3.28 3.46 3.63 3.79 3.96 4.12 4.28 4.43 4.59 4.73 4.88 5.02 5.16 5.30 5.44 5.57 5.70 5.83 5.96 6.08 6.20 6.32 6.44 6.55 6.74 6.93 7.11 7.29 7.47 7.64 7.82

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 25,000,001 25,200,000 2,004,000 25,200,001 25,400,000 2,062,000 25,400,001 25,600,000 2,120,000 25,600,001 25,800,000 2,178,000 25,800,001 26,000,000 2,236,000 26,000,001 26,200,000 2,294,000 26,200,001 26,400,000 2,352,000 26,400,001 26,600,000 2,410,000 26,600,001 26,800,000 2,468,000 26,800,001 27,000,000 2,526,000 27,000,001 27,200,000 2,584,000 27,200,001 27,400,000 2,642,000 27,400,001 27,600,000 2,700,000 27,600,001 27,800,000 2,758,000 27,800,001 28,000,000 2,816,000 28,000,001 28,200,000 2,874,000 28,200,001 28,400,000 2,932,000 28,400,001 28,600,000 2,990,000 28,600,001 28,800,000 3,048,000 28,800,001 29,000,000 3,106,000 29,000,001 29,200,000 3,164,000 29,200,001 29,400,000 3,222,000 29,400,001 29,600,000 3,280,000 29,600,001 29,800,000 3,338,000 29,800,001 30,000,000 3,396,000 30,000,001 30,200,000 3,454,000 30,200,001 30,400,000 3,512,000 30,400,001 30,600,000 3,570,000 30,600,001 30,800,000 3,628,000 30,800,001 31,000,000 3,686,000 31,000,001 31,200,000 3,744,000 31,200,001 31,400,000 3,802,000 31,400,001 31,600,000 3,860,000 31,600,001 31,800,000 3,918,000 31,800,001 32,000,000 3,976,000 32,000,001 32,200,000 4,034,000 32,200,001 32,400,000 4,092,000 32,400,001 32,600,000 4,150,000 32,600,001 32,800,000 4,208,000 32,800,001 33,000,000 4,266,000 33,000,001 33,200,000 4,324,000 33,200,001 33,400,000 4,382,000 33,400,001 33,600,000 4,440,000 33,600,001 33,800,000 4,498,000 33,800,001 34,000,000 4,556,000 34,000,001 34,200,000 4,614,000 34,200,001 34,400,000 4,672,000

Tasa media del intervalo (%) 7.98 8.15 8.31 8.47 8.63 8.79 8.94 9.09 9.24 9.39 9.54 9.68 9.82 9.96 10.09 10.23 10.36 10.49 10.62 10.75 10.87 11.00 11.12 11.24 11.36 11.48 11.59 11.70 11.82 11.93 12.04 12.15 12.25 12.36 12.46 12.57 12.67 12.77 12.87 12.97 13.06 13.16 13.25 13.35 13.44 13.53 13.62

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 34,400,001 34,600,000 4,730,000 34,600,001 34,800,000 4,788,000 34,800,001 35,000,000 4,846,000 35,000,001 35,200,000 4,904,000 35,200,001 35,400,000 4,962,000 35,400,001 35,600,000 5,020,000 35,600,001 35,800,000 5,078,000 35,800,001 36,000,000 5,136,000 36,000,001 36,200,000 5,194,000 36,200,001 36,400,000 5,252,000 36,400,001 36,600,000 5,310,000 36,600,001 36,800,000 5,368,000 36,800,001 37,000,000 5,426,000 37,000,001 37,200,000 5,484,000 37,200,001 37,400,000 5,542,000 37,400,001 37,600,000 5,600,000 37,600,001 37,800,000 5,658,000 37,800,001 38,000,000 5,716,000 38,000,001 38,200,000 5,774,000 38,200,001 38,400,000 5,832,000 38,400,001 38,600,000 5,890,000 38,600,001 38,800,000 5,948,000 38,800,001 39,000,000 6,006,000 39,000,001 39,200,000 6,064,000 39,200,001 39,400,000 6,122,000 39,400,001 39,600,000 6,180,000 39,600,001 39,800,000 6,238,000 39,800,001 40,000,000 6,296,000 40,000,001 40,200,000 6,354,000 40,200,001 40,400,000 6,412,000 40,400,001 40,600,000 6,470,000 40,600,001 40,800,000 6,528,000 40,800,001 41,000,000 6,586,000 41,000,001 41,200,000 6,644,000 41,200,001 41,400,000 6,702,000 41,400,001 41,600,000 6,760,000 41,600,001 41,800,000 6,818,000 41,800,001 42,000,000 6,876,000 42,000,001 42,200,000 6,934,000 42,200,001 42,400,000 6,992,000 42,400,001 42,600,000 7,050,000 42,600,001 42,800,000 7,108,000 42,800,001 43,000,000 7,166,000 43,000,001 43,200,000 7,224,000 43,200,001 43,400,000 7,282,000 43,400,001 43,600,000 7,340,000 43,600,001 43,800,000 7,398,000

Tasa media del intervalo (%) 13.71 13.80 13.89 13.97 14.06 14.14 14.22 14.31 14.39 14.47 14.55 14.63 14.70 14.78 14.86 14.93 15.01 15.08 15.15 15.23 15.30 15.37 15.44 15.51 15.58 15.65 15.71 15.78 15.85 15.91 15.98 16.04 16.10 16.17 16.23 16.29 16.35 16.41 16.47 16.53 16.59 16.65 16.70 16.76 16.82 16.87 16.93

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 43,800,001 44,000,000 7,456,000 44,000,001 44,200,000 7,514,000 44,200,001 44,400,000 7,572,000 44,400,001 44,600,000 7,630,000 44,600,001 44,800,000 7,688,000 44,800,001 45,000,000 7,746,000 45,000,001 45,200,000 7,804,000 45,200,001 45,400,000 7,862,000 45,400,001 45,600,000 7,920,000 45,600,001 45,800,000 7,978,000 45,800,001 46,000,000 8,036,000 46,000,001 46,200,000 8,094,000 46,200,001 46,400,000 8,152,000 46,400,001 46,600,000 8,210,000 46,600,001 46,800,000 8,268,000 46,800,001 47,000,000 8,326,000 47,000,001 47,200,000 8,384,000 47,200,001 47,400,000 8,442,000 47,400,001 47,600,000 8,500,000 47,600,001 47,800,000 8,558,000 47,800,001 48,000,000 8,616,000 48,000,001 48,200,000 8,674,000 48,200,001 48,400,000 8,732,000 48,400,001 48,600,000 8,790,000 48,600,001 48,800,000 8,848,000 48,800,001 49,000,000 8,906,000 49,000,001 49,200,000 8,964,000 49,200,001 49,400,000 9,022,000 49,400,001 49,600,000 9,080,000 49,600,001 49,800,000 9,138,000 49,800,001 50,000,000 9,196,000 50,000,001 50,200,000 9,254,000 50,200,001 50,400,000 9,312,000 50,400,001 50,600,000 9,370,000 50,600,001 50,800,000 9,428,000 50,800,001 51,000,000 9,486,000 51,000,001 51,200,000 9,544,000 51,200,001 51,400,000 9,602,000 51,400,001 51,600,000 9,660,000 51,600,001 51,800,000 9,718,000 51,800,001 52,000,000 9,776,000 52,000,001 52,200,000 9,834,000 52,200,001 52,400,000 9,892,000 52,400,001 52,600,000 9,950,000 52,600,001 52,800,000 10,008,000 52,800,001 53,000,000 10,066,000 53,000,001 53,200,000 10,124,000

Tasa media del intervalo (%) 16.98 17.04 17.09 17.15 17.20 17.25 17.30 17.36 17.41 17.46 17.51 17.56 17.61 17.66 17.70 17.75 17.80 17.85 17.89 17.94 17.99 18.03 18.08 18.12 18.17 18.21 18.26 18.30 18.34 18.39 18.43 18.47 18.51 18.55 18.60 18.64 18.68 18.72 18.76 18.80 18.84 18.88 18.91 18.95 18.99 19.03 19.07

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 53,200,001 53,400,000 10,182,000 53,400,001 53,600,000 10,240,000 53,600,001 53,800,000 10,298,000 53,800,001 54,000,000 10,356,000 54,000,001 54,200,000 10,414,000 54,200,001 54,400,000 10,472,000 54,400,001 54,600,000 10,530,000 54,600,001 54,800,000 10,588,000 54,800,001 55,000,000 10,646,000 55,000,001 55,200,000 10,704,000 55,200,001 55,400,000 10,762,000 55,400,001 55,600,000 10,820,000 55,600,001 55,800,000 10,878,000 55,800,001 56,000,000 10,936,000 56,000,001 56,200,000 10,994,000 56,200,001 56,400,000 11,052,000 56,400,001 56,600,000 11,110,000 56,600,001 56,800,000 11,168,000 56,800,001 57,000,000 11,226,000 57,000,001 57,200,000 11,284,000 57,200,001 57,400,000 11,342,000 57,400,001 57,600,000 11,400,000 57,600,001 57,800,000 11,458,000 57,800,001 58,000,000 11,516,000 58,000,001 58,200,000 11,574,000 58,200,001 58,400,000 11,632,000 58,400,001 58,600,000 11,690,000 58,600,001 58,800,000 11,748,000 58,800,001 59,000,000 11,806,000 59,000,001 59,200,000 11,864,000 59,200,001 59,400,000 11,922,000 59,400,001 59,600,000 11,980,000 59,600,001 59,800,000 12,038,000 59,800,001 60,000,000 12,096,000 60,000,001 60,200,000 12,154,000 60,200,001 60,400,000 12,212,000 60,400,001 60,600,000 12,270,000 60,600,001 60,800,000 12,328,000 60,800,001 61,000,000 12,386,000 61,000,001 61,200,000 12,444,000 61,200,001 61,400,000 12,502,000 61,400,001 61,600,000 12,560,000 61,600,001 61,800,000 12,618,000 61,800,001 62,000,000 12,676,000 62,000,001 62,200,000 12,734,000 62,200,001 62,400,000 12,792,000 62,400,001 62,600,000 12,850,000

Tasa media del intervalo (%) 19.10 19.14 19.18 19.21 19.25 19.29 19.32 19.36 19.39 19.43 19.46 19.50 19.53 19.56 19.60 19.63 19.66 19.70 19.73 19.76 19.79 19.83 19.86 19.89 19.92 19.95 19.98 20.01 20.04 20.07 20.10 20.13 20.16 20.19 20.22 20.25 20.28 20.31 20.34 20.37 20.39 20.42 20.45 20.48 20.51 20.53 20.56

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 62,600,001 62,800,000 12,908,000 62,800,001 63,000,000 12,966,000 63,000,001 63,200,000 13,036,000 63,200,001 63,400,000 13,106,000 63,400,001 63,600,000 13,176,000 63,600,001 63,800,000 13,246,000 63,800,001 64,000,000 13,316,000 64,000,001 64,200,000 13,386,000 64,200,001 64,400,000 13,456,000 64,400,001 64,600,000 13,526,000 64,600,001 64,800,000 13,596,000 64,800,001 65,000,000 13,666,000 65,000,001 65,200,000 13,736,000 65,200,001 65,400,000 13,806,000 65,400,001 65,600,000 13,876,000 65,600,001 65,800,000 13,946,000 65,800,001 66,000,000 14,016,000 66,000,001 66,200,000 14,086,000 66,200,001 66,400,000 14,156,000 66,400,001 66,600,000 14,226,000 66,600,001 66,800,000 14,296,000 66,800,001 67,000,000 14,366,000 67,000,001 67,200,000 14,436,000 67,200,001 67,400,000 14,506,000 67,400,001 67,600,000 14,576,000 67,600,001 67,800,000 14,646,000 67,800,001 68,000,000 14,716,000 68,000,001 68,200,000 14,786,000 68,200,001 68,400,000 14,856,000 68,400,001 68,600,000 14,926,000 68,600,001 68,800,000 14,996,000 68,800,001 69,000,000 15,066,000 69,000,001 69,200,000 15,136,000 69,200,001 69,400,000 15,206,000 69,400,001 69,600,000 15,276,000 69,600,001 69,800,000 15,346,000 69,800,001 70,000,000 15,416,000 70,000,001 70,200,000 15,486,000 70,200,001 70,400,000 15,556,000 70,400,001 70,600,000 15,626,000 70,600,001 70,800,000 15,696,000 70,800,001 71,000,000 15,766,000 71,000,001 71,200,000 15,836,000 71,200,001 71,400,000 15,906,000 71,400,001 71,600,000 15,976,000 71,600,001 71,800,000 16,046,000 71,800,001 72,000,000 16,116,000

Tasa media del intervalo (%) 20.59 20.61 20.66 20.70 20.75 20.79 20.84 20.88 20.93 20.97 21.01 21.06 21.10 21.14 21.18 21.23 21.27 21.31 21.35 21.39 21.43 21.47 21.51 21.55 21.59 21.63 21.67 21.71 21.75 21.79 21.83 21.87 21.90 21.94 21.98 22.02 22.05 22.09 22.13 22.16 22.20 22.24 22.27 22.31 22.34 22.38 22.41

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


Año 2000 - Decreto 2587 Diario Oficial No 43.828, de 23 de diciembre de 1999

Desde Hasta Impuesto 72,000,001 72,200,000 16,186,000 72,200,001 72,400,000 16,256,000 72,400,001 72,600,000 16,326,000 72,600,001 72,800,000 16,396,000 72,800,001 73,000,000 16,466,000 73,000,001 73,200,000 16,536,000 73,200,001 73,400,000 16,606,000 73,400,001 73,600,000 16,676,000 73,600,001 73,800,000 16,746,000 73,800,001 74,000,000 16,816,000 74,000,001 74,200,000 16,886,000 74,200,001 74,400,000 16,956,000 74,400,001 74,600,000 17,026,000 74,600,001 74,800,000 17,096,000 74,800,001 75,000,000 17,166,000

75,000,001 en adelante Fuente: CIAT

17,166,000 más el 35% del exceso sobre 75,000,000

Tasa media del intervalo (%) 22.45 22.48 22.52 22.55 22.59 22.62 22.65 22.69 22.72 22.76 22.79 22.82 22.85 22.89 22.92

Tasa marg. mínima del intervalo (%) 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde 1 17,200,001 17,400,001 17,600,001 17,800,001 18,000,001 18,200,001 18,400,001 18,600,001 18,800,001 19,000,001 19,200,001 19,400,001 19,600,001 19,800,001 20,000,001 20,200,001 20,400,001 20,600,001 20,800,001 21,000,001 21,200,001 21,400,001 21,600,001 21,800,001 22,000,001 22,200,001 22,400,001 22,600,001 22,800,001 23,000,001 23,200,001 23,400,001 23,600,001 23,800,001 24,000,001 24,200,001 24,400,001 24,600,001 24,800,001 25,000,001 25,200,001 25,400,001 25,600,001 25,800,001 26,000,001 26,200,001 26,400,001 26,600,001 26,800,001 27,000,001 27,200,001 27,400,001

Hasta Impuesto 17,200,000 0 17,400,000 20,000 17,600,000 60,000 17,800,000 100,000 18,000,000 140,000 18,200,000 180,000 18,400,000 220,000 18,600,000 260,000 18,800,000 300,000 19,000,000 340,000 19,200,000 380,000 19,400,000 420,000 19,600,000 460,000 19,800,000 500,000 20,000,000 540,000 20,200,000 580,000 20,400,000 620,000 20,600,000 660,000 20,800,000 700,000 21,000,000 740,000 21,200,000 780,000 21,400,000 820,000 21,600,000 860,000 21,800,000 900,000 22,000,000 940,000 22,200,000 980,000 22,400,000 1,020,000 22,600,000 1,060,000 22,800,000 1,100,000 23,000,000 1,140,000 23,200,000 1,180,000 23,400,000 1,220,000 23,600,000 1,260,000 23,800,000 1,300,000 24,000,000 1,340,000 24,200,000 1,380,000 24,400,000 1,420,000 24,600,000 1,460,000 24,800,000 1,500,000 25,000,000 1,540,000 25,200,000 1,580,000 25,400,000 1,620,000 25,600,000 1,660,000 25,800,000 1,700,000 26,000,000 1,758,000 26,200,000 1,816,000 26,400,000 1,874,000 26,600,000 1,932,000 26,800,000 1,990,000 27,000,000 2,048,000 27,200,000 2,106,000 27,400,000 2,164,000 27,600,000 2,222,000

Tasa media del intervalo (%) 0.12 0.34 0.56 0.78 0.99 1.20 1.41 1.60 1.80 1.99 2.18 2.36 2.54 2.71 2.89 3.05 3.22 3.38 3.54 3.70 3.85 4.00 4.15 4.29 4.43 4.57 4.71 4.85 4.98 5.11 5.24 5.36 5.49 5.61 5.73 5.84 5.96 6.07 6.18 6.29 6.40 6.51 6.61 6.79 6.96 7.13 7.29 7.45 7.61 7.77 7.93 8.08

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde Hasta Impuesto 27,600,001 27,800,000 2,280,000 27,800,001 28,000,000 2,338,000 28,000,001 28,200,000 2,396,000 28,200,001 28,400,000 2,454,000 28,400,001 28,600,000 2,512,000 28,600,001 28,800,000 2,570,000 28,800,001 29,000,000 2,628,000 29,000,001 29,200,000 2,686,000 29,200,001 29,400,000 2,744,000 29,400,001 29,600,000 2,802,000 29,600,001 29,800,000 2,860,000 29,800,001 30,000,000 2,918,000 30,000,001 30,200,000 2,976,000 30,200,001 30,400,000 3,034,000 30,400,001 30,600,000 3,092,000 30,600,001 30,800,000 3,150,000 30,800,001 31,000,000 3,208,000 31,000,001 31,200,000 3,266,000 31,200,001 31,400,000 3,324,000 31,400,001 31,600,000 3,382,000 31,600,001 31,800,000 3,440,000 31,800,001 32,000,000 3,498,000 32,000,001 32,200,000 3,556,000 32,200,001 32,400,000 3,614,000 32,400,001 32,600,000 3,672,000 32,600,001 32,800,000 3,730,000 32,800,001 33,000,000 3,788,000 33,000,001 33,200,000 3,846,000 33,200,001 33,400,000 3,904,000 33,400,001 33,600,000 3,962,000 33,600,001 33,800,000 4,020,000 33,800,001 34,000,000 4,078,000 34,000,001 34,200,000 4,136,000 34,200,001 34,400,000 4,194,000 34,400,001 34,600,000 4,252,000 34,600,001 34,800,000 4,310,000 34,800,001 35,000,000 4,368,000 35,000,001 35,200,000 4,426,000 35,200,001 35,400,000 4,484,000 35,400,001 35,600,000 4,542,000 35,600,001 35,800,000 4,600,000 35,800,001 36,000,000 4,658,000 36,000,001 36,200,000 4,716,000 36,200,001 36,400,000 4,774,000 36,400,001 36,600,000 4,832,000 36,600,001 36,800,000 4,890,000 36,800,001 37,000,000 4,948,000 37,000,001 37,200,000 5,006,000 37,200,001 37,400,000 5,064,000 37,400,001 37,600,000 5,122,000 37,600,001 37,800,000 5,180,000 37,800,001 38,000,000 5,238,000 38,000,001 38,200,000 5,296,000

Tasa media del intervalo (%) 8.23 8.38 8.53 8.67 8.81 8.95 9.09 9.23 9.37 9.50 9.63 9.76 9.89 10.01 10.14 10.26 10.38 10.50 10.62 10.74 10.85 10.97 11.08 11.19 11.30 11.41 11.51 11.62 11.72 11.83 11.93 12.03 12.13 12.23 12.32 12.42 12.52 12.61 12.70 12.79 12.89 12.97 13.06 13.15 13.24 13.32 13.41 13.49 13.58 13.66 13.74 13.82 13.90

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde Hasta Impuesto 38,200,001 38,400,000 5,354,000 38,400,001 38,600,000 5,412,000 38,600,001 38,800,000 5,470,000 38,800,001 39,000,000 5,528,000 39,000,001 39,200,000 5,586,000 39,200,001 39,400,000 5,644,000 39,400,001 39,600,000 5,702,000 39,600,001 39,800,000 5,760,000 39,800,001 40,000,000 5,818,000 40,000,001 40,200,000 5,876,000 40,200,001 40,400,000 5,934,000 40,400,001 40,600,000 5,992,000 40,600,001 40,800,000 6,050,000 40,800,001 41,000,000 6,108,000 41,000,001 41,200,000 6,166,000 41,200,001 41,400,000 6,224,000 41,400,001 41,600,000 6,282,000 41,600,001 41,800,000 6,340,000 41,800,001 42,000,000 6,398,000 42,000,001 42,200,000 6,456,000 42,200,001 42,400,000 6,514,000 42,400,001 42,600,000 6,572,000 42,600,001 42,800,000 6,630,000 42,800,001 43,000,000 6,688,000 43,000,001 43,200,000 6,746,000 43,200,001 43,400,000 6,804,000 43,400,001 43,600,000 6,862,000 43,600,001 43,800,000 6,920,000 43,800,001 44,000,000 6,978,000 44,000,001 44,200,000 7,036,000 44,200,001 44,400,000 7,094,000 44,400,001 44,600,000 7,152,000 44,600,001 44,800,000 7,210,000 44,800,001 45,000,000 7,268,000 45,000,001 45,200,000 7,326,000 45,200,001 45,400,000 7,384,000 45,400,001 45,600,000 7,442,000 45,600,001 45,800,000 7,500,000 45,800,001 46,000,000 7,558,000 46,000,001 46,200,000 7,616,000 46,200,001 46,400,000 7,674,000 46,400,001 46,600,000 7,732,000 46,600,001 46,800,000 7,790,000 46,800,001 47,000,000 7,848,000 47,000,001 47,200,000 7,906,000 47,200,001 47,400,000 7,964,000 47,400,001 47,600,000 8,022,000 47,600,001 47,800,000 8,080,000 47,800,001 48,000,000 8,138,000 48,000,001 48,200,000 8,196,000 48,200,001 48,400,000 8,254,000 48,400,001 48,600,000 8,312,000 48,600,001 48,800,000 8,370,000

Tasa media del intervalo (%) 13.98 14.06 14.13 14.21 14.29 14.36 14.44 14.51 14.58 14.65 14.72 14.80 14.86 14.93 15.00 15.07 15.14 15.20 15.27 15.33 15.40 15.46 15.53 15.59 15.65 15.71 15.77 15.84 15.90 15.95 16.01 16.07 16.13 16.19 16.24 16.30 16.36 16.41 16.47 16.52 16.57 16.63 16.68 16.73 16.79 16.84 16.89 16.94 16.99 17.04 17.09 17.14 17.19

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde Hasta Impuesto 48,800,001 49,000,000 8,428,000 49,000,001 49,200,000 8,486,000 49,200,001 49,400,000 8,544,000 49,400,001 49,600,000 8,602,000 49,600,001 49,800,000 8,660,000 49,800,001 50,000,000 8,718,000 50,000,001 50,200,000 8,776,000 50,200,001 50,400,000 8,834,000 50,400,001 50,600,000 8,892,000 50,600,001 50,800,000 8,950,000 50,800,001 51,000,000 9,008,000 51,000,001 51,200,000 9,066,000 51,200,001 51,400,000 9,124,000 51,400,001 51,600,000 9,182,000 51,600,001 51,800,000 9,240,000 51,800,001 52,000,000 9,298,000 52,000,001 52,200,000 9,356,000 52,200,001 52,400,000 9,414,000 52,400,001 52,600,000 9,472,000 52,600,001 52,800,000 9,530,000 52,800,001 53,000,000 9,588,000 53,000,001 53,200,000 9,646,000 53,200,001 53,400,000 9,704,000 53,400,001 53,600,000 9,762,000 53,600,001 53,800,000 9,820,000 53,800,001 54,000,000 9,878,000 54,000,001 54,200,000 9,936,000 54,200,001 54,400,000 9,994,000 54,400,001 54,600,000 10,052,000 54,600,001 54,800,000 10,110,000 54,800,001 55,000,000 10,168,000 55,000,001 55,200,000 10,226,000 55,200,001 55,400,000 10,284,000 55,400,001 55,600,000 10,342,000 55,600,001 55,800,000 10,400,000 55,800,001 56,000,000 10,458,000 56,000,001 56,200,000 10,516,000 56,200,001 56,400,000 10,574,000 56,400,001 56,600,000 10,632,000 56,600,001 56,800,000 10,690,000 56,800,001 57,000,000 10,748,000 57,000,001 57,200,000 10,806,000 57,200,001 57,400,000 10,864,000 57,400,001 57,600,000 10,922,000 57,600,001 57,800,000 10,980,000 57,800,001 58,000,000 11,038,000 58,000,001 58,200,000 11,096,000 58,200,001 58,400,000 11,154,000 58,400,001 58,600,000 11,212,000 58,600,001 58,800,000 11,270,000 58,800,001 59,000,000 11,328,000 59,000,001 59,200,000 11,386,000 59,200,001 59,400,000 11,444,000

Tasa media del intervalo (%) 17.24 17.28 17.33 17.38 17.42 17.47 17.52 17.56 17.61 17.65 17.70 17.74 17.79 17.83 17.87 17.92 17.96 18.00 18.04 18.08 18.12 18.17 18.21 18.25 18.29 18.33 18.37 18.41 18.44 18.48 18.52 18.56 18.60 18.63 18.67 18.71 18.75 18.78 18.82 18.85 18.89 18.92 18.96 18.99 19.03 19.06 19.10 19.13 19.17 19.20 19.23 19.27 19.30

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde Hasta Impuesto 59,400,001 59,600,000 11,502,000 59,600,001 59,800,000 11,560,000 59,800,001 60,000,000 11,618,000 60,000,001 60,200,000 11,676,000 60,200,001 60,400,000 11,734,000 60,400,001 60,600,000 11,792,000 60,600,001 60,800,000 11,850,000 60,800,001 61,000,000 11,908,000 61,000,001 61,200,000 11,966,000 61,200,001 61,400,000 12,024,000 61,400,001 61,600,000 12,082,000 61,600,001 61,800,000 12,140,000 61,800,001 62,000,000 12,198,000 62,000,001 62,200,000 12,256,000 62,200,001 62,400,000 12,314,000 62,400,001 62,600,000 12,372,000 62,600,001 62,800,000 12,430,000 62,800,001 63,000,000 12,488,000 63,000,001 63,200,000 12,546,000 63,200,001 63,400,000 12,604,000 63,400,001 63,600,000 12,662,000 63,600,001 63,800,000 12,720,000 63,800,001 64,000,000 12,778,000 64,000,001 64,200,000 12,836,000 64,200,001 64,400,000 12,894,000 64,400,001 64,600,000 12,952,000 64,600,001 64,800,000 13,010,000 64,800,001 65,000,000 13,068,000 65,000,001 65,200,000 13,126,000 65,200,001 65,400,000 13,184,000 65,400,001 65,600,000 13,242,000 65,600,001 65,800,000 13,300,000 65,800,001 66,000,000 13,358,000 66,000,001 66,200,000 13,416,000 66,200,001 66,400,000 13,474,000 66,400,001 66,600,000 13,532,000 66,600,001 66,800,000 13,590,000 66,800,001 67,000,000 13,648,000 67,000,001 67,200,000 13,706,000 67,200,001 67,400,000 13,764,000 67,400,001 67,600,000 13,822,000 67,600,001 67,800,000 13,880,000 67,800,001 68,000,000 13,938,000 68,000,001 68,200,000 13,996,000 68,200,001 68,400,000 14,054,000 68,400,001 68,600,000 14,112,000 68,600,001 68,800,000 14,182,000 68,800,001 69,000,000 14,252,000 69,000,001 69,200,000 14,322,000 69,200,001 69,400,000 14,392,000 69,400,001 69,600,000 14,462,000 69,600,001 69,800,000 14,532,000 69,800,001 70,000,000 14,602,000

Tasa media del intervalo (%) 19.33 19.36 19.40 19.43 19.46 19.49 19.52 19.55 19.58 19.62 19.65 19.68 19.71 19.74 19.77 19.80 19.82 19.85 19.88 19.91 19.94 19.97 20.00 20.02 20.05 20.08 20.11 20.14 20.16 20.19 20.22 20.24 20.27 20.30 20.32 20.35 20.37 20.40 20.43 20.45 20.48 20.50 20.53 20.55 20.58 20.60 20.64 20.69 20.73 20.77 20.81 20.85 20.89

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


Año 2001 - Decreto 2661 Diario Oficial No 44.271, de 26 de diciembre de 2000

Desde Hasta Impuesto 70,000,001 70,200,000 14,672,000 70,200,001 70,400,000 14,742,000 70,400,001 70,600,000 14,812,000 70,600,001 70,800,000 14,882,000 70,800,001 71,000,000 14,952,000 71,000,001 71,200,000 15,022,000 71,200,001 71,400,000 15,092,000 71,400,001 71,600,000 15,162,000 71,600,001 71,800,000 15,232,000 71,800,001 72,000,000 15,302,000 72,000,001 72,200,000 15,372,000 72,200,001 72,400,000 15,442,000 72,400,001 72,600,000 15,512,000 72,600,001 72,800,000 15,582,000 72,800,001 73,000,000 15,652,000 73,000,001 73,200,000 15,722,000 73,200,001 73,400,000 15,792,000 73,400,001 73,600,000 15,862,000 73,600,001 73,800,000 15,932,000 73,800,001 74,000,000 16,002,000 74,000,001 74,200,000 16,072,000 74,200,001 74,400,000 16,142,000 74,400,001 74,600,000 16,212,000 74,600,001 74,800,000 16,282,000 74,800,001 75,000,000 16,352,000 75,000,001 75,200,000 16,422,000 75,200,001 75,400,000 16,492,000 75,400,001 75,600,000 16,562,000 75,600,001 75,800,000 16,632,000 75,800,001 76,000,000 16,702,000 76,000,001 76,200,000 16,772,000 76,200,001 76,400,000 16,842,000 76,400,001 76,600,000 16,912,000 76,600,001 76,800,000 16,982,000 76,800,001 77,000,000 17,052,000

77,000,001 en adelante Fuente: CIAT

17,052,000 más el 35% del exceso sobre 77,000,000

Tasa media del intervalo (%) 20.93 20.97 21.01 21.05 21.09 21.13 21.17 21.21 21.24 21.28 21.32 21.36 21.40 21.43 21.47 21.51 21.54 21.58 21.62 21.65 21.69 21.73 21.76 21.80 21.83 21.87 21.90 21.94 21.97 22.01 22.04 22.07 22.11 22.14 22.17

Tasa marg. mínima del intervalo (%) 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde 1 18,600,001 18,800,001 19,000,001 19,200,001 19,400,001 19,600,001 19,800,001 20,000,001 20,200,001 20,400,001 20,600,001 20,800,001 21,000,001 21,200,001 21,400,001 21,600,001 21,800,001 22,000,001 22,200,001 22,400,001 22,600,001 22,800,001 23,000,001 23,200,001 23,400,001 23,600,001 23,800,001 24,000,001 24,200,001 24,400,001 24,600,001 24,800,001 25,000,001 25,200,001 25,400,001 25,600,001 25,800,001 26,000,001 26,200,001 26,400,001 26,600,001 26,800,001 27,000,001 27,200,001 27,400,001 27,600,001 27,800,001 28,000,001 28,200,001

Hasta Impuesto 18,600,000 0 18,800,000 20,000 19,000,000 60,000 19,200,000 100,000 19,400,000 140,000 19,600,000 180,000 19,800,000 220,000 20,000,000 260,000 20,200,000 300,000 20,400,000 340,000 20,600,000 380,000 20,800,000 420,000 21,000,000 460,000 21,200,000 500,000 21,400,000 540,000 21,600,000 580,000 21,800,000 620,000 22,000,000 660,000 22,200,000 700,000 22,400,000 740,000 22,600,000 780,000 22,800,000 820,000 23,000,000 860,000 23,200,000 900,000 23,400,000 940,000 23,600,000 980,000 23,800,000 1,020,000 24,000,000 1,060,000 24,200,000 1,100,000 24,400,000 1,140,000 24,600,000 1,180,000 24,800,000 1,220,000 25,000,000 1,260,000 25,200,000 1,300,000 25,400,000 1,340,000 25,600,000 1,380,000 25,800,000 1,420,000 26,000,000 1,460,000 26,200,000 1,500,000 26,400,000 1,540,000 26,600,000 1,580,000 26,800,000 1,620,000 27,000,000 1,660,000 27,200,000 1,700,000 27,400,000 1,740,000 27,600,000 1,780,000 27,800,000 1,820,000 28,000,000 1,878,000 28,200,000 1,936,000 28,400,000 1,994,000

Tasa media del intervalo (%) 0.11 0.32 0.52 0.73 0.92 1.12 1.31 1.49 1.67 1.85 2.03 2.20 2.37 2.54 2.70 2.86 3.01 3.17 3.32 3.47 3.61 3.76 3.90 4.03 4.17 4.30 4.44 4.56 4.69 4.82 4.94 5.06 5.18 5.30 5.41 5.53 5.64 5.75 5.86 5.96 6.07 6.17 6.27 6.37 6.47 6.57 6.73 6.89 7.05

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 29.00 29.00 29.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 28,400,001 28,600,000 2,052,000 28,600,001 28,800,000 2,110,000 28,800,001 29,000,000 2,168,000 29,000,001 29,200,000 2,226,000 29,200,001 29,400,000 2,284,000 29,400,001 29,600,000 2,342,000 29,600,001 29,800,000 2,400,000 29,800,001 30,000,000 2,458,000 30,000,001 30,200,000 2,516,000 30,200,001 30,400,000 2,574,000 30,400,001 30,600,000 2,632,000 30,600,001 30,800,000 2,690,000 30,800,001 31,000,000 2,748,000 31,000,001 31,200,000 2,806,000 31,200,001 31,400,000 2,864,000 31,400,001 31,600,000 2,922,000 31,600,001 31,800,000 2,980,000 31,800,001 32,000,000 3,038,000 32,000,001 32,200,000 3,096,000 32,200,001 32,400,000 3,154,000 32,400,001 32,600,000 3,212,000 32,600,001 32,800,000 3,270,000 32,800,001 33,000,000 3,328,000 33,000,001 33,200,000 3,386,000 33,200,001 33,400,000 3,444,000 33,400,001 33,600,000 3,502,000 33,600,001 33,800,000 3,560,000 33,800,001 34,000,000 3,618,000 34,000,001 34,200,000 3,676,000 34,200,001 34,400,000 3,734,000 34,400,001 34,600,000 3,792,000 34,600,001 34,800,000 3,850,000 34,800,001 35,000,000 3,908,000 35,000,001 35,200,000 3,966,000 35,200,001 35,400,000 4,024,000 35,400,001 35,600,000 4,082,000 35,600,001 35,800,000 4,140,000 35,800,001 36,000,000 4,198,000 36,000,001 36,200,000 4,256,000 36,200,001 36,400,000 4,314,000 36,400,001 36,600,000 4,372,000 36,600,001 36,800,000 4,430,000 36,800,001 37,000,000 4,488,000 37,000,001 37,200,000 4,546,000 37,200,001 37,400,000 4,604,000 37,400,001 37,600,000 4,662,000 37,600,001 37,800,000 4,720,000 37,800,001 38,000,000 4,778,000 38,000,001 38,200,000 4,836,000 38,200,001 38,400,000 4,894,000

Tasa media del intervalo (%) 7.20 7.35 7.50 7.65 7.80 7.94 8.08 8.22 8.36 8.50 8.63 8.76 8.89 9.02 9.15 9.28 9.40 9.52 9.64 9.76 9.88 10.00 10.12 10.23 10.34 10.45 10.56 10.67 10.78 10.89 10.99 11.10 11.20 11.30 11.40 11.50 11.60 11.69 11.79 11.88 11.98 12.07 12.16 12.25 12.34 12.43 12.52 12.61 12.69 12.78

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 38,400,001 38,600,000 4,952,000 38,600,001 38,800,000 5,010,000 38,800,001 39,000,000 5,068,000 39,000,001 39,200,000 5,126,000 39,200,001 39,400,000 5,184,000 39,400,001 39,600,000 5,242,000 39,600,001 39,800,000 5,300,000 39,800,001 40,000,000 5,358,000 40,000,001 40,200,000 5,416,000 40,200,001 40,400,000 5,474,000 40,400,001 40,600,000 5,532,000 40,600,001 40,800,000 5,590,000 40,800,001 41,000,000 5,648,000 41,000,001 41,200,000 5,706,000 41,200,001 41,400,000 5,764,000 41,400,001 41,600,000 5,822,000 41,600,001 41,800,000 5,880,000 41,800,001 42,000,000 5,938,000 42,000,001 42,200,000 5,996,000 42,200,001 42,400,000 6,054,000 42,400,001 42,600,000 6,112,000 42,600,001 42,800,000 6,170,000 42,800,001 43,000,000 6,228,000 43,000,001 43,200,000 6,286,000 43,200,001 43,400,000 6,344,000 43,400,001 43,600,000 6,402,000 43,600,001 43,800,000 6,460,000 43,800,001 44,000,000 6,518,000 44,000,001 44,200,000 6,576,000 44,200,001 44,400,000 6,634,000 44,400,001 44,600,000 6,692,000 44,600,001 44,800,000 6,750,000 44,800,001 45,000,000 6,808,000 45,000,001 45,200,000 6,866,000 45,200,001 45,400,000 6,924,000 45,400,001 45,600,000 6,982,000 45,600,001 45,800,000 7,040,000 45,800,001 46,000,000 7,098,000 46,000,001 46,200,000 7,156,000 46,200,001 46,400,000 7,214,000 46,400,001 46,600,000 7,272,000 46,600,001 46,800,000 7,330,000 46,800,001 47,000,000 7,388,000 47,000,001 47,200,000 7,446,000 47,200,001 47,400,000 7,504,000 47,400,001 47,600,000 7,562,000 47,600,001 47,800,000 7,620,000 47,800,001 48,000,000 7,678,000 48,000,001 48,200,000 7,736,000 48,200,001 48,400,000 7,794,000

Tasa media del intervalo (%) 12.86 12.95 13.03 13.11 13.19 13.27 13.35 13.43 13.51 13.58 13.66 13.73 13.81 13.88 13.96 14.03 14.10 14.17 14.24 14.31 14.38 14.45 14.52 14.58 14.65 14.72 14.78 14.85 14.91 14.98 15.04 15.10 15.16 15.22 15.28 15.35 15.40 15.46 15.52 15.58 15.64 15.70 15.75 15.81 15.86 15.92 15.97 16.03 16.08 16.14

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 48,400,001 48,600,000 7,852,000 48,600,001 48,800,000 7,910,000 48,800,001 49,000,000 7,968,000 49,000,001 49,200,000 8,026,000 49,200,001 49,400,000 8,084,000 49,400,001 49,600,000 8,142,000 49,600,001 49,800,000 8,200,000 49,800,001 50,000,000 8,258,000 50,000,001 50,200,000 8,316,000 50,200,001 50,400,000 8,374,000 50,400,001 50,600,000 8,432,000 50,600,001 50,800,000 8,490,000 50,800,001 51,000,000 8,548,000 51,000,001 51,200,000 8,606,000 51,200,001 51,400,000 8,664,000 51,400,001 51,600,000 8,722,000 51,600,001 51,800,000 8,780,000 51,800,001 52,000,000 8,838,000 52,000,001 52,200,000 8,896,000 52,200,001 52,400,000 8,954,000 52,400,001 52,600,000 9,012,000 52,600,001 52,800,000 9,070,000 52,800,001 53,000,000 9,128,000 53,000,001 53,200,000 9,186,000 53,200,001 53,400,000 9,244,000 53,400,001 53,600,000 9,302,000 53,600,001 53,800,000 9,360,000 53,800,001 54,000,000 9,418,000 54,000,001 54,200,000 9,476,000 54,200,001 54,400,000 9,534,000 54,400,001 54,600,000 9,592,000 54,600,001 54,800,000 9,650,000 54,800,001 55,000,000 9,708,000 55,000,001 55,200,000 9,766,000 55,200,001 55,400,000 9,824,000 55,400,001 55,600,000 9,882,000 55,600,001 55,800,000 9,940,000 55,800,001 56,000,000 9,998,000 56,000,001 56,200,000 10,056,000 56,200,001 56,400,000 10,114,000 56,400,001 56,600,000 10,172,000 56,600,001 56,800,000 10,230,000 56,800,001 57,000,000 10,288,000 57,000,001 57,200,000 10,346,000 57,200,001 57,400,000 10,404,000 57,400,001 57,600,000 10,462,000 57,600,001 57,800,000 10,520,000 57,800,001 58,000,000 10,578,000 58,000,001 58,200,000 10,636,000 58,200,001 58,400,000 10,694,000

Tasa media del intervalo (%) 16.19 16.24 16.29 16.35 16.40 16.45 16.50 16.55 16.60 16.65 16.70 16.75 16.79 16.84 16.89 16.94 16.98 17.03 17.07 17.12 17.17 17.21 17.26 17.30 17.34 17.39 17.43 17.47 17.52 17.56 17.60 17.64 17.68 17.72 17.76 17.81 17.85 17.89 17.93 17.96 18.00 18.04 18.08 18.12 18.16 18.19 18.23 18.27 18.31 18.34

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 58,400,001 58,600,000 10,752,000 58,600,001 58,800,000 10,810,000 58,800,001 59,000,000 10,868,000 59,000,001 59,200,000 10,926,000 59,200,001 59,400,000 10,984,000 59,400,001 59,600,000 11,042,000 59,600,001 59,800,000 11,100,000 59,800,001 60,000,000 11,158,000 60,000,001 60,200,000 11,216,000 60,200,001 60,400,000 11,274,000 60,400,001 60,600,000 11,332,000 60,600,001 60,800,000 11,390,000 60,800,001 61,000,000 11,448,000 61,000,001 61,200,000 11,506,000 61,200,001 61,400,000 11,564,000 61,400,001 61,600,000 11,622,000 61,600,001 61,800,000 11,680,000 61,800,001 62,000,000 11,738,000 62,000,001 62,200,000 11,796,000 62,200,001 62,400,000 11,854,000 62,400,001 62,600,000 11,912,000 62,600,001 62,800,000 11,970,000 62,800,001 63,000,000 12,028,000 63,000,001 63,200,000 12,086,000 63,200,001 63,400,000 12,144,000 63,400,001 63,600,000 12,202,000 63,600,001 63,800,000 12,260,000 63,800,001 64,000,000 12,318,000 64,000,001 64,200,000 12,376,000 64,200,001 64,400,000 12,434,000 64,400,001 64,600,000 12,492,000 64,600,001 64,800,000 12,550,000 64,800,001 65,000,000 12,608,000 65,000,001 65,200,000 12,666,000 65,200,001 65,400,000 12,724,000 65,400,001 65,600,000 12,782,000 65,600,001 65,800,000 12,840,000 65,800,001 66,000,000 12,898,000 66,000,001 66,200,000 12,956,000 66,200,001 66,400,000 13,014,000 66,400,001 66,600,000 13,072,000 66,600,001 66,800,000 13,130,000 66,800,001 67,000,000 13,188,000 67,000,001 67,200,000 13,246,000 67,200,001 67,400,000 13,304,000 67,400,001 67,600,000 13,362,000 67,600,001 67,800,000 13,420,000 67,800,001 68,000,000 13,478,000 68,000,001 68,200,000 13,536,000 68,200,001 68,400,000 13,594,000

Tasa media del intervalo (%) 18.38 18.42 18.45 18.49 18.52 18.56 18.59 18.63 18.66 18.70 18.73 18.76 18.80 18.83 18.86 18.90 18.93 18.96 19.00 19.03 19.06 19.09 19.12 19.15 19.18 19.22 19.25 19.28 19.31 19.34 19.37 19.40 19.43 19.46 19.49 19.51 19.54 19.57 19.60 19.63 19.66 19.69 19.71 19.74 19.77 19.80 19.82 19.85 19.88 19.90

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 68,400,001 68,600,000 13,652,000 68,600,001 68,800,000 13,710,000 68,800,001 69,000,000 13,768,000 69,000,001 69,200,000 13,826,000 69,200,001 69,400,000 13,884,000 69,400,001 69,600,000 13,942,000 69,600,001 69,800,000 14,000,000 69,800,001 70,000,000 14,058,000 70,000,001 70,200,000 14,116,000 70,200,001 70,400,000 14,174,000 70,400,001 70,600,000 14,232,000 70,600,001 70,800,000 14,290,000 70,800,001 71,000,000 14,348,000 71,000,001 71,200,000 14,406,000 71,200,001 71,400,000 14,464,000 71,400,001 71,600,000 14,522,000 71,600,001 71,800,000 14,580,000 71,800,001 72,000,000 14,638,000 72,000,001 72,200,000 14,696,000 72,200,001 72,400,000 14,754,000 72,400,001 72,600,000 14,812,000 72,600,001 72,800,000 14,870,000 72,800,001 73,000,000 14,928,000 73,000,001 73,200,000 14,986,000 73,200,001 73,400,000 15,044,000 73,400,001 73,600,000 15,102,000 73,600,001 73,800,000 15,160,000 73,800,001 74,000,000 15,218,000 74,000,001 74,200,000 15,276,000 74,200,001 74,400,000 15,346,000 74,400,001 74,600,000 15,416,000 74,600,001 74,800,000 15,486,000 74,800,001 75,000,000 15,556,000 75,000,001 75,200,000 15,626,000 75,200,001 75,400,000 15,696,000 75,400,001 75,600,000 15,766,000 75,600,001 75,800,000 15,836,000 75,800,001 76,000,000 15,906,000 76,000,001 76,200,000 15,976,000 76,200,001 76,400,000 16,046,000 76,400,001 76,600,000 16,116,000 76,600,001 76,800,000 16,186,000 76,800,001 77,000,000 16,256,000 77,000,001 77,200,000 16,326,000 77,200,001 77,400,000 16,396,000 77,400,001 77,600,000 16,466,000 77,600,001 77,800,000 16,536,000 77,800,001 78,000,000 16,606,000 78,000,001 78,200,000 16,676,000 78,200,001 78,400,000 16,746,000

Tasa media del intervalo (%) 19.93 19.96 19.98 20.01 20.03 20.06 20.09 20.11 20.14 20.16 20.19 20.21 20.24 20.26 20.29 20.31 20.33 20.36 20.38 20.41 20.43 20.45 20.48 20.50 20.52 20.55 20.57 20.59 20.62 20.65 20.69 20.73 20.77 20.81 20.84 20.88 20.92 20.96 20.99 21.03 21.07 21.10 21.14 21.18 21.21 21.25 21.28 21.32 21.35 21.39

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


Año 2002 - Decreto 2794 Diario Oficial No 44.659, de 27 de diciembre de 2001

Desde Hasta Impuesto 78,400,001 78,600,000 16,816,000 78,600,001 78,800,000 16,886,000 78,800,001 79,000,000 16,956,000 79,000,001 79,200,000 17,026,000 79,200,001 79,400,000 17,096,000 79,400,001 79,600,000 17,166,000 79,600,001 79,800,000 17,236,000 79,800,001 80,000,000 17,306,000 80,000,001 80,200,000 17,376,000 80,200,001 80,400,000 17,446,000 80,400,001 80,600,000 17,516,000 80,600,001 80,800,000 17,586,000 80,800,001 81,000,000 17,656,000 81,000,001 81,200,000 17,726,000 81,200,001 81,400,000 17,796,000 81,400,001 81,600,000 17,866,000 81,600,001 81,800,000 17,936,000 81,800,001 82,000,000 18,006,000 82,000,001 82,200,000 18,076,000 82,200,001 82,400,000 18,146,000 82,400,001 82,600,000 18,216,000 82,600,001 82,800,000 18,286,000 82,800,001 83,000,000 18,356,000 83,000,001 83,200,000 18,426,000

83,200,001 en adelante Fuente: CIAT

18,426,000 más el 35% del exceso sobre 83,200,000

Tasa media del intervalo (%) 21.42 21.46 21.49 21.52 21.56 21.59 21.63 21.66 21.69 21.73 21.76 21.79 21.82 21.86 21.89 21.92 21.95 21.99 22.02 22.05 22.08 22.11 22.14 22.17

Tasa marg. mínima del intervalo (%) 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde 1 19,700,001 19,900,001 20,100,001 20,300,001 20,500,001 20,700,001 20,900,001 21,100,001 21,300,001 21,500,001 21,700,001 21,900,001 22,100,001 22,300,001 22,500,001 22,700,001 22,900,001 23,100,001 23,300,001 23,500,001 23,700,001 23,900,001 24,100,001 24,300,001 24,500,001 24,700,001 24,900,001 25,100,001 25,300,001 25,500,001 25,700,001 25,900,001 26,100,001 26,300,001 26,500,001 26,700,001 26,900,001 27,100,001 27,300,001 27,500,001 27,700,001 27,900,001 28,100,001 28,300,001 28,500,001 28,700,001 28,900,001 29,100,001 29,300,001 29,500,001

Hasta Impuesto 19,700,000 0 19,900,000 20,000 20,100,000 60,000 20,300,000 100,000 20,500,000 140,000 20,700,000 180,000 20,900,000 220,000 21,100,000 260,000 21,300,000 300,000 21,500,000 340,000 21,700,000 380,000 21,900,000 420,000 22,100,000 460,000 22,300,000 500,000 22,500,000 540,000 22,700,000 580,000 22,900,000 620,000 23,100,000 660,000 23,300,000 700,000 23,500,000 740,000 23,700,000 780,000 23,900,000 820,000 24,100,000 860,000 24,300,000 900,000 24,500,000 940,000 24,700,000 980,000 24,900,000 1,020,000 25,100,000 1,060,000 25,300,000 1,100,000 25,500,000 1,140,000 25,700,000 1,180,000 25,900,000 1,220,000 26,100,000 1,260,000 26,300,000 1,300,000 26,500,000 1,340,000 26,700,000 1,380,000 26,900,000 1,420,000 27,100,000 1,460,000 27,300,000 1,500,000 27,500,000 1,540,000 27,700,000 1,580,000 27,900,000 1,620,000 28,100,000 1,660,000 28,300,000 1,700,000 28,500,000 1,740,000 28,700,000 1,780,000 28,900,000 1,820,000 29,100,000 1,860,000 29,300,000 1,900,000 29,500,000 1,940,000 29,700,000 1,998,000

Tasa media del intervalo (%) 0.10 0.30 0.50 0.69 0.87 1.06 1.24 1.42 1.59 1.76 1.93 2.09 2.25 2.41 2.57 2.72 2.87 3.02 3.16 3.31 3.45 3.58 3.72 3.85 3.98 4.11 4.24 4.37 4.49 4.61 4.73 4.85 4.96 5.08 5.19 5.30 5.41 5.51 5.62 5.72 5.83 5.93 6.03 6.13 6.22 6.32 6.41 6.51 6.60 6.75

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 29.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 29,700,001 29,900,000 2,056,000 29,900,001 30,100,000 2,114,000 30,100,001 30,300,000 2,172,000 30,300,001 30,500,000 2,230,000 30,500,001 30,700,000 2,288,000 30,700,001 30,900,000 2,346,000 30,900,001 31,100,000 2,404,000 31,100,001 31,300,000 2,462,000 31,300,001 31,500,000 2,520,000 31,500,001 31,700,000 2,578,000 31,700,001 31,900,000 2,636,000 31,900,001 32,100,000 2,694,000 32,100,001 32,300,000 2,752,000 32,300,001 32,500,000 2,810,000 32,500,001 32,700,000 2,868,000 32,700,001 32,900,000 2,926,000 32,900,001 33,100,000 2,984,000 33,100,001 33,300,000 3,042,000 33,300,001 33,500,000 3,100,000 33,500,001 33,700,000 3,158,000 33,700,001 33,900,000 3,216,000 33,900,001 34,100,000 3,274,000 34,100,001 34,300,000 3,332,000 34,300,001 34,500,000 3,390,000 34,500,001 34,700,000 3,448,000 34,700,001 34,900,000 3,506,000 34,900,001 35,100,000 3,564,000 35,100,001 35,300,000 3,622,000 35,300,001 35,500,000 3,680,000 35,500,001 35,700,000 3,738,000 35,700,001 35,900,000 3,796,000 35,900,001 36,100,000 3,854,000 36,100,001 36,300,000 3,912,000 36,300,001 36,500,000 3,970,000 36,500,001 36,700,000 4,028,000 36,700,001 36,900,000 4,086,000 36,900,001 37,100,000 4,144,000 37,100,001 37,300,000 4,202,000 37,300,001 37,500,000 4,260,000 37,500,001 37,700,000 4,318,000 37,700,001 37,900,000 4,376,000 37,900,001 38,100,000 4,434,000 38,100,001 38,300,000 4,492,000 38,300,001 38,500,000 4,550,000 38,500,001 38,700,000 4,608,000 38,700,001 38,900,000 4,666,000 38,900,001 39,100,000 4,724,000 39,100,001 39,300,000 4,782,000 39,300,001 39,500,000 4,840,000 39,500,001 39,700,000 4,898,000 39,700,001 39,900,000 4,956,000

Tasa media del intervalo (%) 6.90 7.05 7.19 7.34 7.48 7.62 7.75 7.89 8.03 8.16 8.29 8.42 8.55 8.67 8.80 8.92 9.04 9.16 9.28 9.40 9.51 9.63 9.74 9.85 9.97 10.07 10.18 10.29 10.40 10.50 10.60 10.71 10.81 10.91 11.01 11.10 11.20 11.30 11.39 11.48 11.58 11.67 11.76 11.85 11.94 12.03 12.11 12.20 12.28 12.37 12.45

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 39,900,001 40,100,000 5,014,000 40,100,001 40,300,000 5,072,000 40,300,001 40,500,000 5,130,000 40,500,001 40,700,000 5,188,000 40,700,001 40,900,000 5,246,000 40,900,001 41,100,000 5,304,000 41,100,001 41,300,000 5,362,000 41,300,001 41,500,000 5,420,000 41,500,001 41,700,000 5,478,000 41,700,001 41,900,000 5,536,000 41,900,001 42,100,000 5,594,000 42,100,001 42,300,000 5,652,000 42,300,001 42,500,000 5,710,000 42,500,001 42,700,000 5,768,000 42,700,001 42,900,000 5,826,000 42,900,001 43,100,000 5,884,000 43,100,001 43,300,000 5,942,000 43,300,001 43,500,000 6,000,000 43,500,001 43,700,000 6,058,000 43,700,001 43,900,000 6,116,000 43,900,001 44,100,000 6,174,000 44,100,001 44,300,000 6,232,000 44,300,001 44,500,000 6,290,000 44,500,001 44,700,000 6,348,000 44,700,001 44,900,000 6,406,000 44,900,001 45,100,000 6,464,000 45,100,001 45,300,000 6,522,000 45,300,001 45,500,000 6,580,000 45,500,001 45,700,000 6,638,000 45,700,001 45,900,000 6,696,000 45,900,001 46,100,000 6,754,000 46,100,001 46,300,000 6,812,000 46,300,001 46,500,000 6,870,000 46,500,001 46,700,000 6,928,000 46,700,001 46,900,000 6,986,000 46,900,001 47,100,000 7,044,000 47,100,001 47,300,000 7,102,000 47,300,001 47,500,000 7,160,000 47,500,001 47,700,000 7,218,000 47,700,001 47,900,000 7,276,000 47,900,001 48,100,000 7,334,000 48,100,001 48,300,000 7,392,000 48,300,001 48,500,000 7,450,000 48,500,001 48,700,000 7,508,000 48,700,001 48,900,000 7,566,000 48,900,001 49,100,000 7,624,000 49,100,001 49,300,000 7,682,000 49,300,001 49,500,000 7,740,000 49,500,001 49,700,000 7,798,000 49,700,001 49,900,000 7,856,000 49,900,001 50,100,000 7,914,000

Tasa media del intervalo (%) 12.53 12.62 12.70 12.78 12.86 12.94 13.01 13.09 13.17 13.24 13.32 13.39 13.47 13.54 13.61 13.68 13.75 13.82 13.89 13.96 14.03 14.10 14.17 14.23 14.30 14.36 14.43 14.49 14.56 14.62 14.68 14.74 14.81 14.87 14.93 14.99 15.05 15.11 15.16 15.22 15.28 15.34 15.39 15.45 15.50 15.56 15.61 15.67 15.72 15.78 15.83

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 50,100,001 50,300,000 7,972,000 50,300,001 50,500,000 8,030,000 50,500,001 50,700,000 8,088,000 50,700,001 50,900,000 8,146,000 50,900,001 51,100,000 8,204,000 51,100,001 51,300,000 8,262,000 51,300,001 51,500,000 8,320,000 51,500,001 51,700,000 8,378,000 51,700,001 51,900,000 8,436,000 51,900,001 52,100,000 8,494,000 52,100,001 52,300,000 8,552,000 52,300,001 52,500,000 8,610,000 52,500,001 52,700,000 8,668,000 52,700,001 52,900,000 8,726,000 52,900,001 53,100,000 8,784,000 53,100,001 53,300,000 8,842,000 53,300,001 53,500,000 8,900,000 53,500,001 53,700,000 8,958,000 53,700,001 53,900,000 9,016,000 53,900,001 54,100,000 9,074,000 54,100,001 54,300,000 9,132,000 54,300,001 54,500,000 9,190,000 54,500,001 54,700,000 9,248,000 54,700,001 54,900,000 9,306,000 54,900,001 55,100,000 9,364,000 55,100,001 55,300,000 9,422,000 55,300,001 55,500,000 9,480,000 55,500,001 55,700,000 9,538,000 55,700,001 55,900,000 9,596,000 55,900,001 56,100,000 9,654,000 56,100,001 56,300,000 9,712,000 56,300,001 56,500,000 9,770,000 56,500,001 56,700,000 9,828,000 56,700,001 56,900,000 9,886,000 56,900,001 57,100,000 9,944,000 57,100,001 57,300,000 10,002,000 57,300,001 57,500,000 10,060,000 57,500,001 57,700,000 10,118,000 57,700,001 57,900,000 10,176,000 57,900,001 58,100,000 10,234,000 58,100,001 58,300,000 10,292,000 58,300,001 58,500,000 10,350,000 58,500,001 58,700,000 10,408,000 58,700,001 58,900,000 10,466,000 58,900,001 59,100,000 10,524,000 59,100,001 59,300,000 10,582,000 59,300,001 59,500,000 10,640,000 59,500,001 59,700,000 10,698,000 59,700,001 59,900,000 10,756,000 59,900,001 60,100,000 10,814,000 60,100,001 60,300,000 10,872,000

Tasa media del intervalo (%) 15.88 15.93 15.98 16.04 16.09 16.14 16.19 16.24 16.29 16.33 16.38 16.43 16.48 16.53 16.57 16.62 16.67 16.71 16.76 16.80 16.85 16.89 16.94 16.98 17.03 17.07 17.11 17.15 17.20 17.24 17.28 17.32 17.36 17.40 17.45 17.49 17.53 17.57 17.61 17.64 17.68 17.72 17.76 17.80 17.84 17.87 17.91 17.95 17.99 18.02 18.06

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 60,300,001 60,500,000 10,930,000 60,500,001 60,700,000 10,988,000 60,700,001 60,900,000 11,046,000 60,900,001 61,100,000 11,104,000 61,100,001 61,300,000 11,162,000 61,300,001 61,500,000 11,220,000 61,500,001 61,700,000 11,278,000 61,700,001 61,900,000 11,336,000 61,900,001 62,100,000 11,394,000 62,100,001 62,300,000 11,452,000 62,300,001 62,500,000 11,510,000 62,500,001 62,700,000 11,568,000 62,700,001 62,900,000 11,626,000 62,900,001 63,100,000 11,684,000 63,100,001 63,300,000 11,742,000 63,300,001 63,500,000 11,800,000 63,500,001 63,700,000 11,858,000 63,700,001 63,900,000 11,916,000 63,900,001 64,100,000 11,974,000 64,100,001 64,300,000 12,032,000 64,300,001 64,500,000 12,090,000 64,500,001 64,700,000 12,148,000 64,700,001 64,900,000 12,206,000 64,900,001 65,100,000 12,264,000 65,100,001 65,300,000 12,322,000 65,300,001 65,500,000 12,380,000 65,500,001 65,700,000 12,438,000 65,700,001 65,900,000 12,496,000 65,900,001 66,100,000 12,554,000 66,100,001 66,300,000 12,612,000 66,300,001 66,500,000 12,670,000 66,500,001 66,700,000 12,728,000 66,700,001 66,900,000 12,786,000 66,900,001 67,100,000 12,844,000 67,100,001 67,300,000 12,902,000 67,300,001 67,500,000 12,960,000 67,500,001 67,700,000 13,018,000 67,700,001 67,900,000 13,076,000 67,900,001 68,100,000 13,134,000 68,100,001 68,300,000 13,192,000 68,300,001 68,500,000 13,250,000 68,500,001 68,700,000 13,308,000 68,700,001 68,900,000 13,366,000 68,900,001 69,100,000 13,424,000 69,100,001 69,300,000 13,482,000 69,300,001 69,500,000 13,540,000 69,500,001 69,700,000 13,598,000 69,700,001 69,900,000 13,656,000 69,900,001 70,100,000 13,714,000 70,100,001 70,300,000 13,772,000 70,300,001 70,500,000 13,830,000

Tasa media del intervalo (%) 18.10 18.13 18.17 18.20 18.24 18.27 18.31 18.34 18.38 18.41 18.45 18.48 18.51 18.55 18.58 18.61 18.64 18.68 18.71 18.74 18.77 18.80 18.84 18.87 18.90 18.93 18.96 18.99 19.02 19.05 19.08 19.11 19.14 19.17 19.20 19.23 19.26 19.29 19.31 19.34 19.37 19.40 19.43 19.46 19.48 19.51 19.54 19.56 19.59 19.62 19.64

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 70,500,001 70,700,000 13,888,000 70,700,001 70,900,000 13,946,000 70,900,001 71,100,000 14,004,000 71,100,001 71,300,000 14,062,000 71,300,001 71,500,000 14,120,000 71,500,001 71,700,000 14,178,000 71,700,001 71,900,000 14,236,000 71,900,001 72,100,000 14,294,000 72,100,001 72,300,000 14,352,000 72,300,001 72,500,000 14,410,000 72,500,001 72,700,000 14,468,000 72,700,001 72,900,000 14,526,000 72,900,001 73,100,000 14,584,000 73,100,001 73,300,000 14,642,000 73,300,001 73,500,000 14,700,000 73,500,001 73,700,000 14,758,000 73,700,001 73,900,000 14,816,000 73,900,001 74,100,000 14,874,000 74,100,001 74,300,000 14,932,000 74,300,001 74,500,000 14,990,000 74,500,001 74,700,000 15,048,000 74,700,001 74,900,000 15,106,000 74,900,001 75,100,000 15,164,000 75,100,001 75,300,000 15,222,000 75,300,001 75,500,000 15,280,000 75,500,001 75,700,000 15,338,000 75,700,001 75,900,000 15,396,000 75,900,001 76,100,000 15,454,000 76,100,001 76,300,000 15,512,000 76,300,001 76,500,000 15,570,000 76,500,001 76,700,000 15,628,000 76,700,001 76,900,000 15,686,000 76,900,001 77,100,000 15,744,000 77,100,001 77,300,000 15,802,000 77,300,001 77,500,000 15,860,000 77,500,001 77,700,000 15,918,000 77,700,001 77,900,000 15,976,000 77,900,001 78,100,000 16,034,000 78,100,001 78,300,000 16,092,000 78,300,001 78,500,000 16,150,000 78,500,001 78,700,000 16,208,000 78,700,001 78,900,000 16,278,000 78,900,001 79,100,000 16,348,000 79,100,001 79,300,000 16,418,000 79,300,001 79,500,000 16,488,000 79,500,001 79,700,000 16,558,000 79,700,001 79,900,000 16,628,000 79,900,001 80,100,000 16,698,000 80,100,001 80,300,000 16,768,000 80,300,001 80,500,000 16,838,000 80,500,001 80,700,000 16,908,000

Tasa media del intervalo (%) 19.67 19.70 19.72 19.75 19.78 19.80 19.83 19.85 19.88 19.90 19.93 19.95 19.98 20.00 20.03 20.05 20.08 20.10 20.12 20.15 20.17 20.20 20.22 20.24 20.27 20.29 20.31 20.33 20.36 20.38 20.40 20.42 20.45 20.47 20.49 20.51 20.53 20.56 20.58 20.60 20.62 20.66 20.69 20.73 20.77 20.80 20.84 20.87 20.91 20.94 20.98

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


Año 2003 - Decreto 3257 Diario Oficial No 45.049, de 30 de diciembre de 2002

Desde Hasta Impuesto 80,700,001 80,900,000 16,978,000 80,900,001 81,100,000 17,048,000 81,100,001 81,300,000 17,118,000 81,300,001 81,500,000 17,188,000 81,500,001 81,700,000 17,258,000 81,700,001 81,900,000 17,328,000 81,900,001 82,100,000 17,398,000 82,100,001 82,300,000 17,468,000 82,300,001 82,500,000 17,538,000 82,500,001 82,700,000 17,608,000 82,700,001 82,900,000 17,678,000 82,900,001 83,100,000 17,748,000 83,100,001 83,300,000 17,818,000 83,300,001 83,500,000 17,888,000 83,500,001 83,700,000 17,958,000 83,700,001 83,900,000 18,028,000 83,900,001 84,100,000 18,098,000 84,100,001 84,300,000 18,168,000

84,300,001 en adelante Fuente: CIAT

18,168,000 más el 35% del exceso sobre 84,300,000

Tasa media del intervalo (%) 21.01 21.05 21.08 21.12 21.15 21.18 21.22 21.25 21.28 21.32 21.35 21.38 21.42 21.45 21.48 21.51 21.55 21.58

Tasa marg. mínima del intervalo (%) 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2004 - Ley 863 29 Diciembre 2003

Desde 1 20,400,001 21,000,001 21,600,001 22,200,001 22,800,001 23,400,001 24,000,001 24,600,001 25,200,001 25,800,001 26,400,001 27,000,001 27,600,001 28,200,001 28,800,001 29,400,001 30,000,001 30,600,001 31,200,001 31,800,001 32,400,001 33,000,001 33,600,001 34,200,001 34,800,001 35,400,001 36,000,001 36,600,001 37,200,001 37,800,001 38,400,001 39,000,001 39,600,001 40,200,001 40,800,001 41,400,001 42,000,001 42,600,001 43,200,001 43,800,001 44,400,001 45,000,001 45,600,001 46,200,001 46,800,001 47,400,001

Hasta Impuesto 20,400,000 0 21,000,000 60,000 21,600,000 180,000 22,200,000 300,000 22,800,000 420,000 23,400,000 540,000 24,000,000 660,000 24,600,000 780,000 25,200,000 900,000 25,800,000 1,020,000 26,400,000 1,140,000 27,000,000 1,260,000 27,600,000 1,380,000 28,200,000 1,500,000 28,800,000 1,620,000 29,400,000 1,740,000 30,000,000 1,860,000 30,600,000 1,980,000 31,200,000 2,100,000 31,800,000 2,220,000 32,400,000 2,340,000 33,000,000 2,514,000 33,600,000 2,688,000 34,200,000 2,862,000 34,800,000 3,036,000 35,400,000 3,210,000 36,000,000 3,384,000 36,600,000 3,558,000 37,200,000 3,732,000 37,800,000 3,906,000 38,400,000 4,080,000 39,000,000 4,254,000 39,600,000 4,428,000 40,200,000 4,602,000 40,800,000 4,776,000 41,400,000 4,950,000 42,000,000 5,124,000 42,600,000 5,298,000 43,200,000 5,472,000 43,800,000 5,646,000 44,400,000 5,820,000 45,000,000 5,994,000 45,600,000 6,168,000 46,200,000 6,342,000 46,800,000 6,516,000 47,400,000 6,690,000 48,000,000 6,864,000

Tasa media del intervalo (%) 0.29 0.85 1.37 1.87 2.34 2.78 3.21 3.61 4.00 4.37 4.72 5.05 5.38 5.68 5.98 6.26 6.53 6.80 7.05 7.29 7.69 8.07 8.44 8.80 9.15 9.48 9.80 10.11 10.42 10.71 10.99 11.27 11.53 11.79 12.04 12.29 12.52 12.76 12.98 13.20 13.41 13.62 13.82 14.01 14.20 14.39

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2004 - Ley 863 29 Diciembre 2003

Desde Hasta Impuesto 48,000,001 48,600,000 7,038,000 48,600,001 49,200,000 7,212,000 49,200,001 49,800,000 7,386,000 49,800,001 50,400,000 7,560,000 50,400,001 51,000,000 7,734,000 51,000,001 51,600,000 7,908,000 51,600,001 52,200,000 8,082,000 52,200,001 52,800,000 8,256,000 52,800,001 53,400,000 8,430,000 53,400,001 54,000,000 8,604,000 54,000,001 54,600,000 8,778,000 54,600,001 55,200,000 8,952,000 55,200,001 55,800,000 9,126,000 55,800,001 56,400,000 9,300,000 56,400,001 57,000,000 9,474,000 57,000,001 57,600,000 9,648,000 57,600,001 58,200,000 9,822,000 58,200,001 58,800,000 9,996,000 58,800,001 59,400,000 10,170,000 59,400,001 60,000,000 10,344,000 60,000,001 60,600,000 10,518,000 60,600,001 61,200,000 10,692,000 61,200,001 61,800,000 10,866,000 61,800,001 62,400,000 11,040,000 62,400,001 63,000,000 11,214,000 63,000,001 63,600,000 11,388,000 63,600,001 64,200,000 11,562,000 64,200,001 64,800,000 11,736,000 64,800,001 65,400,000 11,910,000 65,400,001 66,000,000 12,084,000 66,000,001 66,600,000 12,258,000 66,600,001 67,200,000 12,432,000 67,200,001 67,800,000 12,606,000 67,800,001 68,400,000 12,780,000 68,400,001 69,000,000 12,954,000 69,000,001 69,600,000 13,128,000 69,600,001 70,200,000 13,302,000 70,200,001 70,800,000 13,476,000 70,800,001 71,400,000 13,650,000 71,400,001 72,000,000 13,824,000 72,000,001 72,600,000 13,998,000 72,600,001 73,200,000 14,172,000 73,200,001 73,800,000 14,346,000 73,800,001 74,400,000 14,520,000 74,400,001 75,000,000 14,694,000 75,000,001 75,600,000 14,868,000 75,600,001 76,200,000 15,042,000

Tasa media del intervalo (%) 14.57 14.75 14.92 15.09 15.25 15.42 15.57 15.73 15.88 16.02 16.17 16.31 16.44 16.58 16.71 16.84 16.96 17.09 17.21 17.33 17.44 17.56 17.67 17.78 17.89 17.99 18.09 18.20 18.29 18.39 18.49 18.58 18.68 18.77 18.86 18.94 19.03 19.11 19.20 19.28 19.36 19.44 19.52 19.60 19.67 19.75 19.82

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2004 - Ley 863 29 Diciembre 2003

Desde Hasta Impuesto 76,200,001 76,800,000 15,216,000 76,800,001 77,400,000 15,390,000 77,400,001 78,000,000 15,564,000 78,000,001 78,600,000 15,774,000 78,600,001 79,200,000 15,984,000 79,200,001 79,800,000 16,194,000 79,800,001 80,400,000 16,404,000 80,400,001 81,000,000 16,614,000 81,000,001 81,600,000 16,824,000 81,600,001 82,200,000 17,034,000 82,200,001 82,800,000 17,244,000 82,800,001 83,400,000 17,454,000 83,400,001 84,000,000 17,664,000 84,000,001 84,600,000 17,874,000 84,600,001 85,200,000 18,084,000 85,200,001 85,800,000 18,294,000 85,800,001 86,400,000 18,504,000 86,400,001 87,000,000 18,714,000 87,000,001 87,600,000 18,924,000 87,600,001 88,200,000 19,134,000 88,200,001 88,800,000 19,344,000 88,800,001 89,400,000 19,554,000 89,400,001 90,000,000 19,764,000 90,000,001 90,600,000 19,974,000 90,600,001 91,200,000 20,184,000 91,200,001 91,800,000 20,394,000 91,800,001 92,400,000 20,604,000 92,400,001 93,000,000 20,814,000 93,000,001 93,600,000 21,024,000 93,600,001 94,200,000 21,234,000 94,200,001 94,800,000 21,444,000 94,800,001 95,400,000 21,654,000 95,400,001 96,000,000 21,864,000 35% del exceso 96.000.001 en sobre adelante 96.000.000 Fuente: CIAT

Tasa media del intervalo (%) 19.89 19.96 20.03 20.15 20.26 20.37 20.48 20.59 20.69 20.80 20.90 21.00 21.10 21.20 21.30 21.40 21.49 21.58 21.68 21.77 21.86 21.95 22.03 22.12 22.20 22.29 22.37 22.45 22.53 22.61 22.69 22.77 22.85

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2005 - Decreto 4344 Diario Oficial No 45.771, de 23 de diciembre de 2004

Desde 1 21,644,001 22,244,001 22,844,001 23,444,001 24,044,001 24,644,001 25,244,001 25,844,001 26,444,001 27,044,001 27,644,001 28,244,001 28,844,001 29,444,001 30,044,001 30,644,001 31,244,001 31,844,001 32,444,001 33,044,001 33,644,001 34,244,001 34,376,001 34,976,001 35,576,001 36,176,001 36,776,001 37,376,001 37,976,001 38,576,001 39,176,001 39,776,001 40,376,001 40,976,001 41,576,001 42,176,001 42,776,001 43,376,001 43,976,001 44,576,001 45,176,001 45,776,001 46,376,001 46,976,001 47,576,001

Hasta Impuesto 21,644,000 0 22,244,000 60,000 22,844,000 180,000 23,444,000 300,000 24,044,000 420,000 24,644,000 540,000 25,244,000 660,000 25,844,000 780,000 26,444,000 900,000 27,044,000 1,020,000 27,644,000 1,140,000 28,244,000 1,260,000 28,844,000 1,380,000 29,444,000 1,500,000 30,044,000 1,620,000 30,644,000 1,740,000 31,244,000 1,860,000 31,844,000 1,980,000 32,444,000 2,100,000 33,044,000 2,220,000 33,644,000 2,340,000 34,244,000 2,460,000 34,376,000 2,533,200 34,976,000 2,639,340 35,576,000 2,813,340 36,176,000 2,987,340 36,776,000 3,161,340 37,376,000 3,335,340 37,976,000 3,509,340 38,576,000 3,683,340 39,176,000 3,857,340 39,776,000 4,031,340 40,376,000 4,205,340 40,976,000 4,379,340 41,576,000 4,553,340 42,176,000 4,727,340 42,776,000 4,901,340 43,376,000 5,075,340 43,976,000 5,249,340 44,576,000 5,423,340 45,176,000 5,597,340 45,776,000 5,771,340 46,376,000 5,945,340 46,976,000 6,119,340 47,576,000 6,293,340 48,176,000 6,467,340

Tasa media del intervalo (%) 0.27 0.80 1.30 1.77 2.22 2.65 3.05 3.44 3.81 4.17 4.51 4.83 5.15 5.45 5.73 6.01 6.28 6.53 6.78 7.02 7.25 7.38 7.61 7.98 8.33 8.67 9.00 9.31 9.62 9.92 10.21 10.49 10.77 11.03 11.29 11.54 11.78 12.02 12.25 12.47 12.69 12.90 13.11 13.31 13.51

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 55.45 17.69 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2005 - Decreto 4344 Diario Oficial No 45.771, de 23 de diciembre de 2004

Desde Hasta Impuesto 48,176,001 48,776,000 6,641,340 48,776,001 49,376,000 6,815,340 49,376,001 49,976,000 6,989,340 49,976,001 50,576,000 7,163,340 50,576,001 51,176,000 7,337,340 51,176,001 51,776,000 7,511,340 51,776,001 52,376,000 7,685,340 52,376,001 52,976,000 7,859,340 52,976,001 53,576,000 8,033,340 53,576,001 54,176,000 8,207,340 54,176,001 54,776,000 8,381,340 54,776,001 55,376,000 8,555,340 55,376,001 55,976,000 8,729,340 55,976,001 56,576,000 8,903,340 56,576,001 57,176,000 9,077,340 57,176,001 57,776,000 9,251,340 57,776,001 58,376,000 9,425,340 58,376,001 58,976,000 9,599,340 58,976,001 59,576,000 9,773,340 59,576,001 60,176,000 9,947,340 60,176,001 60,776,000 10,121,340 60,776,001 61,376,000 10,295,340 61,376,001 61,976,000 10,469,340 61,976,001 62,576,000 10,643,340 62,576,001 63,176,000 10,817,340 63,176,001 63,776,000 10,991,340 63,776,001 64,376,000 11,165,340 64,376,001 64,976,000 11,339,340 64,976,001 65,576,000 11,513,340 65,576,001 66,176,000 11,687,340 66,176,001 66,776,000 11,861,340 66,776,001 67,376,000 12,035,340 67,376,001 67,976,000 12,209,340 67,976,001 68,576,000 12,383,340 68,576,001 69,176,000 12,557,340 69,176,001 69,776,000 12,731,340 69,776,001 70,376,000 12,905,340 70,376,001 70,976,000 13,079,340 70,976,001 71,576,000 13,253,340 71,576,001 72,176,000 13,427,340 72,176,001 72,776,000 13,601,340 72,776,001 73,376,000 13,775,340 73,376,001 73,976,000 13,949,340 73,976,001 74,576,000 14,123,340 74,576,001 75,176,000 14,297,340 75,176,001 75,776,000 14,471,340

Tasa media del intervalo (%) 13.70 13.89 14.07 14.25 14.42 14.59 14.76 14.92 15.08 15.23 15.39 15.53 15.68 15.82 15.96 16.10 16.23 16.36 16.49 16.61 16.74 16.86 16.97 17.09 17.20 17.32 17.43 17.53 17.64 17.74 17.84 17.94 18.04 18.14 18.23 18.32 18.42 18.51 18.59 18.68 18.77 18.85 18.93 19.01 19.09 19.17

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2005 - Decreto 4344 Diario Oficial No 45.771, de 23 de diciembre de 2004

Desde Hasta Impuesto 75,776,001 76,376,000 14,645,340 76,376,001 76,976,000 14,819,340 76,976,001 77,576,000 14,993,340 77,576,001 78,176,000 15,167,340 78,176,001 78,776,000 15,341,340 78,776,001 79,376,000 15,515,340 79,376,001 79,976,000 15,689,340 79,976,001 80,576,000 15,863,340 80,576,001 81,176,000 16,037,340 81,176,001 81,776,000 16,211,340 81,776,001 82,376,000 16,385,340 82,376,001 82,758,000 16,527,730 82,758,001 83,358,000 16,699,580 83,358,001 83,958,000 16,909,580 83,958,001 84,558,000 17,119,580 84,558,001 85,158,000 17,329,580 85,158,001 85,758,000 17,539,580 85,758,001 86,358,000 17,749,580 86,358,001 86,958,000 17,959,580 86,958,001 87,558,000 18,169,580 87,558,001 88,158,000 18,379,580 88,158,001 88,758,000 18,589,580 88,758,001 89,358,000 18,799,580 89,358,001 89,958,000 19,009,580 89,958,001 90,558,000 19,219,580 90,558,001 91,158,000 19,429,580 91,158,001 91,758,000 19,639,580 91,758,001 92,358,000 19,849,580 92,358,001 92,958,000 20,059,580 92,958,001 93,558,000 20,269,580 93,558,001 94,158,000 20,479,580 94,158,001 94,758,000 20,689,580 94,758,001 95,358,000 20,899,580 95,358,001 95,958,000 21,109,580 35% del 95.958.001 en exceso sobre adelante 95.958.000 Fuente: CIAT

Tasa media del intervalo (%) 19.25 19.33 19.40 19.48 19.55 19.62 19.69 19.76 19.83 19.90 19.96 20.02 20.11 20.21 20.32 20.42 20.52 20.63 20.72 20.82 20.92 21.02 21.11 21.20 21.29 21.38 21.47 21.56 21.65 21.73 21.82 21.90 21.99 22.07

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 37.27 28.64 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00


AĂąo 2006 - Decreto 4715 Diario Oficial No 46.134, de 27 de diciembre de 2005

Desde 1 22,742,001 23,342,001 23,942,001 24,542,001 25,142,001 25,742,001 26,342,001 26,942,001 27,542,001 28,142,001 28,742,001 29,342,001 29,942,001 30,542,001 31,142,001 31,742,001 32,342,001 32,942,001 33,542,001 34,142,001 34,742,001 35,342,001 35,942,001 36,119,001 36,719,001 37,319,001 37,919,001 38,519,001 39,119,001 39,719,001 40,319,001 40,919,001 41,519,001 42,119,001 42,719,001 43,319,001 43,919,001 44,519,001 45,119,001 45,719,001 46,319,001 46,919,001 47,519,001 48,119,001 48,719,001 49,319,001 49,919,001

Hasta Impuesto 22,742,000 0 23,342,000 60,000 23,942,000 180,000 24,542,000 300,000 25,142,000 420,000 25,742,000 540,000 26,342,000 660,000 26,942,000 780,000 27,542,000 900,000 28,142,000 1,020,000 28,742,000 1,140,000 29,342,000 1,260,000 29,942,000 1,380,000 30,542,000 1,500,000 31,142,000 1,620,000 31,742,000 1,740,000 32,342,000 1,860,000 32,942,000 1,980,000 33,542,000 2,100,000 34,142,000 2,220,000 34,742,000 2,340,000 35,342,000 2,460,000 35,942,000 2,580,000 36,119,000 2,657,700 36,719,000 2,770,365 37,319,000 2,944,365 37,919,000 3,118,365 38,519,000 3,292,365 39,119,000 3,466,365 39,719,000 3,640,365 40,319,000 3,814,365 40,919,000 3,988,365 41,519,000 4,162,365 42,119,000 4,336,365 42,719,000 4,510,365 43,319,000 4,684,365 43,919,000 4,858,365 44,519,000 5,032,365 45,119,000 5,206,365 45,719,000 5,380,365 46,319,000 5,554,365 46,919,000 5,728,365 47,519,000 5,902,365 48,119,000 6,076,365 48,719,000 6,250,365 49,319,000 6,424,365 49,919,000 6,598,365 50,519,000 6,772,365

Tasa media del intervalo (%) 0.26 0.76 1.24 1.69 2.12 2.53 2.93 3.30 3.66 4.01 4.34 4.66 4.96 5.25 5.53 5.80 6.07 6.32 6.56 6.79 7.02 7.24 7.38 7.61 7.95 8.29 8.61 8.93 9.24 9.53 9.82 10.10 10.37 10.63 10.89 11.14 11.38 11.62 11.85 12.07 12.29 12.50 12.71 12.91 13.11 13.30 13.49

Tasa marg. mĂ­nima del intervalo (%) 10.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 43.90 18.78 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2006 - Decreto 4715 Diario Oficial No 46.134, de 27 de diciembre de 2005

Desde Hasta Impuesto 50,519,001 51,119,000 6,946,365 51,119,001 51,719,000 7,120,365 51,719,001 52,319,000 7,294,365 52,319,001 52,919,000 7,468,365 52,919,001 53,519,000 7,642,365 53,519,001 54,119,000 7,816,365 54,119,001 54,719,000 7,990,365 54,719,001 55,319,000 8,164,365 55,319,001 55,919,000 8,338,365 55,919,001 56,519,000 8,512,365 56,519,001 57,119,000 8,686,365 57,119,001 57,719,000 8,860,365 57,719,001 58,319,000 9,034,365 58,319,001 58,919,000 9,208,365 58,919,001 59,519,000 9,382,365 59,519,001 60,119,000 9,556,365 60,119,001 60,719,000 9,730,365 60,719,001 61,319,000 9,904,365 61,319,001 61,919,000 10,078,365 61,919,001 62,519,000 10,252,365 62,519,001 63,119,000 10,426,365 63,119,001 63,719,000 10,600,365 63,719,001 64,319,000 10,774,365 64,319,001 64,919,000 10,948,365 64,919,001 65,519,000 11,122,365 65,519,001 66,119,000 11,296,365 66,119,001 66,719,000 11,470,365 66,719,001 67,319,000 11,644,365 67,319,001 67,919,000 11,818,365 67,919,001 68,519,000 11,992,365 68,519,001 69,119,000 12,166,365 69,119,001 69,719,000 12,340,365 69,719,001 70,319,000 12,514,365 70,319,001 70,919,000 12,688,365 70,919,001 71,519,000 12,862,365 71,519,001 72,119,000 13,036,365 72,119,001 72,719,000 13,210,365 72,719,001 73,319,000 13,384,365 73,319,001 73,919,000 13,558,365 73,919,001 74,519,000 13,732,365 74,519,001 75,119,000 13,906,365 75,119,001 75,719,000 14,080,365 75,719,001 76,319,000 14,254,365 76,319,001 76,919,000 14,428,365 76,919,001 77,519,000 14,602,365 77,519,001 78,119,000 14,776,365 78,119,001 78,719,000 14,950,365 78,719,001 79,319,000 15,124,365

Tasa media del intervalo (%) 13.67 13.85 14.02 14.19 14.36 14.52 14.68 14.84 14.99 15.14 15.29 15.43 15.57 15.71 15.84 15.98 16.10 16.23 16.36 16.48 16.60 16.71 16.83 16.94 17.05 17.16 17.27 17.37 17.48 17.58 17.68 17.78 17.87 17.97 18.06 18.15 18.24 18.33 18.42 18.50 18.59 18.67 18.75 18.83 18.91 18.99 19.06 19.14

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00


AĂąo 2006 - Decreto 4715 Diario Oficial No 46.134, de 27 de diciembre de 2005

Desde Hasta Impuesto 79,319,001 79,919,000 15,298,365 79,919,001 80,519,000 15,472,365 80,519,001 81,119,000 15,646,365 81,119,001 81,719,000 15,820,365 81,719,001 82,319,000 15,994,365 82,319,001 82,919,000 16,168,365 82,919,001 83,519,000 16,342,365 83,519,001 84,119,000 16,516,365 84,119,001 84,719,000 16,690,365 84,719,001 85,319,000 16,864,365 85,319,001 85,919,000 17,038,365 85,919,001 86,519,000 17,212,365 86,519,001 86,954,000 17,362,440 86,954,001 87,554,000 17,543,565 87,554,001 88,154,000 17,753,565 88,154,001 88,754,000 17,963,565 88,754,001 89,354,000 18,173,565 89,354,001 89,954,000 18,383,565 89,954,001 90,554,000 18,593,565 90,554,001 91,154,000 18,803,565 91,154,001 91,754,000 19,013,565 91,754,001 92,354,000 19,223,565 92,354,001 92,954,000 19,433,565 92,954,001 93,554,000 19,643,565 93,554,001 94,154,000 19,853,565 94,154,001 94,754,000 20,063,565 94,754,001 95,354,000 20,273,565 95,354,001 95,954,000 20,483,565 95,954,001 96,554,000 20,693,565 96,554,001 97,154,000 20,903,565 97,154,001 97,754,000 21,113,565 97,754,001 98,354,000 21,323,565 98,354,001 98,954,000 21,533,565 98,954,001 99,554,000 21,743,565 99,554,001 100,154,000 21,953,565 35% del exceso 100.154.001 en sobre adelante 100.154.000 Fuente: CIAT

Tasa media del intervalo (%) 19.21 19.29 19.36 19.43 19.50 19.57 19.64 19.70 19.77 19.84 19.90 19.96 20.02 20.11 20.21 20.31 20.41 20.51 20.60 20.70 20.79 20.88 20.97 21.06 21.15 21.24 21.33 21.41 21.50 21.58 21.67 21.75 21.83 21.91 21.99

Tasa marg. mĂ­nima del intervalo (%) 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 29.00 34.50 30.19 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00

http://www.ciat.org/images/stories/productosyservicios/ciatdata/alicuotas/can_individuos  

http://www.ciat.org/images/stories/productosyservicios/ciatdata/alicuotas/can_individuos.pdf

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