| Rangos en UVT | Rangos en COP (aprox.) | Tarifa Marginal | Impuesto |
|---|---|---|---|
| 0 - 1,090 | $0 - $44,361,000 | 0% | 0 |
| 1,091 - 1,700 | $44,362,000 - $69,190,000 | 19% | (Base gravable en UVT - 1,090) × 19% |
| 1,701 - 4,100 | $69,191,000 - $166,730,000 | 28% | 116 + (Base gravable en UVT - 1,700) × 28% |
| 4,101 - 8,670 | $166,731,000 - $352,730,000 | 33% | 788 + (Base gravable en UVT - 4,100) × 33% |
| 8,671 en adelante | Más de $352,731,000 | 39% | 2,296 + (Base gravable en UVT - 8,670) × 39% |