Cifras Importantes

AñoUnidad de Valor Tributario UVTSalario MínimoSubsidio de TransporteSalario Integral
2025$ 49.799$ 1.423.500$ 200.000$ 18.505.500
2024$ 47.065$ 1.300.000$ 162.000$ 16.900.000
2023$ 42.412$ 1.160.000$ 140.606$ 15.080.000
2022$ 38.004$ 1.000.000$ 117.172$ 13.000.000
2021$ 36.308$ 908.526$ 106.454$ 11.810.838
2020 $ 35.607 $ 877.803 $ 102.854 $ 11.411.439
2019 $ 34.270 $ 828.116 $ 97.032 $ 10.765.508
2018 $ 33.156 $ 781.242 $ 88.211 $ 10.156.146
2017 $ 31.859 $ 737.717 $ 83.140 $ 9.590.321
2016 $ 29.753 $ 689.455 $ 77.700 $ 8.962.915
2015 $ 28.279 $ 644.351 $ 74.000 $ 8.376.550
2014 $ 27.485 $ 616.000 $ 72.000 $ 8.008.000
2013 $ 26.841 $ 589.500 $ 70.500 $ 7.663.500
2012 $ 26.049 $ 566.700 $ 67.800 $ 7.367.100
2011 $ 25.132 $ 535.600 $ 63.600 $ 6.962.800
2010 $ 24.555 $ 515.000 $ 61.500 $ 6.695.000
2009 $ 23.763 $ 496.900 $ 59.300 $ 6.459.700
2008 $ 22.054 $ 461.500 $ 55.000 $ 5.999.500
2007 $ 20.974 $ 433.700 $ 50.800 $5.638.100
2006 $ 20.000 $ 408.000 $ 47.700 $5.304.000

Cifras Tributarias

AñoSanción Mínima Impuestos Nacionales
2025$ 498.000
2024$ 471.000
2023$ 424.000
2022$ 380.000
2021 $ 363.000
2020$ 356.000
2019$ 343.000
2018$ 332.000
2017$ 319.000
2016$ 298.000
2015$ 283.000
2014$ 275.000
2013$ 268.000
2012$ 260.000
2011$ 251.000
2010$ 246.000
2009$ 238.000
2008$ 221.000
2007$ 210.000
2006$ 201.000
  • * Conforme al Decreto Legislativo 00688 del 22 de mayo de 2020 la tasa de interés de mora a efectos fiscales y de seguridad social es transitoria hasta el 30 de noviembre de 2020; por esta razón la tasa en estos meses es inferior a la que normalmente se debe liquidar.
  • (R) Según la reforma tributaria Ley 2277 del 13 de diciembre de 2022 en su artículo 91 la tasa de interés será equivalente al 50% – Ver la Ley.

Cifras Generales

DesdeHastaTasa de Usura para Efectos Tributarios
Abr/01/2025Abr/30/202523.62%
Mar/01/2025Mar/31/202522.92%
Feb/01/2025Feb/28/202524.30%
Ene/01/2025Ene/31/202522.89%
Dic/01/2024Dic/31/202424.39%
Nov/01/2024Nov/30/202425.90%
Oct/01/2024Oct/31/202426.17%
Sep/01/2024Sep/30/202426.85%
Ago/01/2024Ago/31/202427.21%
Jul/01/2024Jul/31/202427.49%
Jun/01/2024Jun/30/202428.84%
May/01/2024May/31/202429.53%
Abr/01/2024Abr/30/202431.09%
Mar/01/2024Mar/31/202431.30%
Feb/01/2024Feb/29/202432.97%
Ene/01/2024Ene/31/202432.98%
Dic/01/2023Dic/31/202335.56%
Nov/01/2023Nov/30/202336.28%
Oct/01/2023Oct/31/202337.80%
Sep/01/2023Sep/30/202340.05%
Ago/01/2023Ago/31/202341.13%
Jul/01/2023Jul/31/202342.04%
Jun/01/2023Jun/30/202321.32%
May/01/2023May/31/202321.71% (R)
Abr/01/2023Abr/30/202322.55% (R)
Mar/01/2023Mar/31/202322.13% (R)
Feb/01/2023Feb/28/202321.64% (R)
Ene/01/2023Ene/31/202320.63% (R)
Dic/14/2022Dic/31/202219.73% (R)
Dic/01/2022Dic/31/202239.46%
Nov/01/2022Nov/30/202236.67%
Oct/01/2022Oct/31/202234.92%
Sep/01/2022Sep/30/202233.25%
Ago/01/2022Ago/31/202231.32%
Jul/01/2022Jul/31/202229.92%
Jun/01/2022Jun/30/202228.60%
May/01/2022May/31/202227.57%
Abr/01/2022Abr/30/202226.58%
Mar/01/2022Mar/31/202225.71%
Feb/01/2022Feb/2//202225.45%
Ene/01/2022Ene/31/202224.49%
Dic/01/2021 Dic/31/202124.19% (Ley 2155/2021 reduce 17.46% en 20% = 3.49%)
Nov/01/2021 Nov/30/2021 23.91% (Ley 2155/2021 reduce 17.27% en 20% = 3.45%)
Oct/01/2021Oct/31/202123.62% (Ley 2155/2021 reduce 17.08% en 20% =3.42%)
Sep/01/2021Sep/30/202123.79% (Ley2155/2021 reduce 17.19% en 20% =3.44%)
Ago/01/2021Ago/31/202123.86%
Jul/01/2021Jul/31/202123.77%
Jun/01/2021Jun/30/202123.82%
May/01/2021May/31/202123.83%
Abr-01/2021Abr/30/202123.97%
Mar/01/2021Mar/31/202124.12%
Feb/01/2021Feb/28/202124.31%
Ene/01/2021Ene/31/202123.98%
Dic/01/2020Dic/31/202024.19%
Nov/01/2020Nov/30/2020* 17.84%
Oct/01/2020Oct/31/2020* 18.09%
Sep/01/2020Sep/30/2020* 18.35%
Ago/01/2020Ago/31/2020* 18.35%
Jul/01/2020Jul/31/2020* 18.12%
Jun/01/2020Jun/30/2020* 18.12%
May/22/2020May/31/2020* 18.19%
May/01/2020May/21/202025.29%
Abr/01/2020Abr/30/202026.04%
Mar/01/2020Mar/31/202026.43%
Feb/01/2020Feb/29/202026.59%
Ene/01/2020Ene/31/202026.16%
Dic/01/201931/Dic/201926.37%
Nov/01/2019Nov/30/201926,55%
Oct/01/2019 Oct/31/2019 26,65%
Sep/01/2019 Sep/30/2019 26,98%
Ago/01/2019 Ago/31/2019 26,98%