Cifras Importantes
Año | Unidad de Valor Tributario UVT | Salario Mínimo | Subsidio de Transporte | Salario 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
Año | Sanción 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
Desde | Hasta | Tasa de Usura para Efectos Tributarios |
Abr/01/2025 | Abr/30/2025 | 23.62% |
Mar/01/2025 | Mar/31/2025 | 22.92% |
Feb/01/2025 | Feb/28/2025 | 24.30% |
Ene/01/2025 | Ene/31/2025 | 22.89% |
Dic/01/2024 | Dic/31/2024 | 24.39% |
Nov/01/2024 | Nov/30/2024 | 25.90% |
Oct/01/2024 | Oct/31/2024 | 26.17% |
Sep/01/2024 | Sep/30/2024 | 26.85% |
Ago/01/2024 | Ago/31/2024 | 27.21% |
Jul/01/2024 | Jul/31/2024 | 27.49% |
Jun/01/2024 | Jun/30/2024 | 28.84% |
May/01/2024 | May/31/2024 | 29.53% |
Abr/01/2024 | Abr/30/2024 | 31.09% |
Mar/01/2024 | Mar/31/2024 | 31.30% |
Feb/01/2024 | Feb/29/2024 | 32.97% |
Ene/01/2024 | Ene/31/2024 | 32.98% |
Dic/01/2023 | Dic/31/2023 | 35.56% |
Nov/01/2023 | Nov/30/2023 | 36.28% |
Oct/01/2023 | Oct/31/2023 | 37.80% |
Sep/01/2023 | Sep/30/2023 | 40.05% |
Ago/01/2023 | Ago/31/2023 | 41.13% |
Jul/01/2023 | Jul/31/2023 | 42.04% |
Jun/01/2023 | Jun/30/2023 | 21.32% |
May/01/2023 | May/31/2023 | 21.71% (R) |
Abr/01/2023 | Abr/30/2023 | 22.55% (R) |
Mar/01/2023 | Mar/31/2023 | 22.13% (R) |
Feb/01/2023 | Feb/28/2023 | 21.64% (R) |
Ene/01/2023 | Ene/31/2023 | 20.63% (R) |
Dic/14/2022 | Dic/31/2022 | 19.73% (R) |
Dic/01/2022 | Dic/31/2022 | 39.46% |
Nov/01/2022 | Nov/30/2022 | 36.67% |
Oct/01/2022 | Oct/31/2022 | 34.92% |
Sep/01/2022 | Sep/30/2022 | 33.25% |
Ago/01/2022 | Ago/31/2022 | 31.32% |
Jul/01/2022 | Jul/31/2022 | 29.92% |
Jun/01/2022 | Jun/30/2022 | 28.60% |
May/01/2022 | May/31/2022 | 27.57% |
Abr/01/2022 | Abr/30/2022 | 26.58% |
Mar/01/2022 | Mar/31/2022 | 25.71% |
Feb/01/2022 | Feb/2//2022 | 25.45% |
Ene/01/2022 | Ene/31/2022 | 24.49% |
Dic/01/2021 | Dic/31/2021 | 24.19% (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/01/2021 | Oct/31/2021 | 23.62% (Ley 2155/2021 reduce 17.08% en 20% =3.42%) |
Sep/01/2021 | Sep/30/2021 | 23.79% (Ley2155/2021 reduce 17.19% en 20% =3.44%) |
Ago/01/2021 | Ago/31/2021 | 23.86% |
Jul/01/2021 | Jul/31/2021 | 23.77% |
Jun/01/2021 | Jun/30/2021 | 23.82% |
May/01/2021 | May/31/2021 | 23.83% |
Abr-01/2021 | Abr/30/2021 | 23.97% |
Mar/01/2021 | Mar/31/2021 | 24.12% |
Feb/01/2021 | Feb/28/2021 | 24.31% |
Ene/01/2021 | Ene/31/2021 | 23.98% |
Dic/01/2020 | Dic/31/2020 | 24.19% |
Nov/01/2020 | Nov/30/2020 | * 17.84% |
Oct/01/2020 | Oct/31/2020 | * 18.09% |
Sep/01/2020 | Sep/30/2020 | * 18.35% |
Ago/01/2020 | Ago/31/2020 | * 18.35% |
Jul/01/2020 | Jul/31/2020 | * 18.12% |
Jun/01/2020 | Jun/30/2020 | * 18.12% |
May/22/2020 | May/31/2020 | * 18.19% |
May/01/2020 | May/21/2020 | 25.29% |
Abr/01/2020 | Abr/30/2020 | 26.04% |
Mar/01/2020 | Mar/31/2020 | 26.43% |
Feb/01/2020 | Feb/29/2020 | 26.59% |
Ene/01/2020 | Ene/31/2020 | 26.16% |
Dic/01/2019 | 31/Dic/2019 | 26.37% |
Nov/01/2019 | Nov/30/2019 | 26,55% |
Oct/01/2019 | Oct/31/2019 | 26,65% |
Sep/01/2019 | Sep/30/2019 | 26,98% |
Ago/01/2019 | Ago/31/2019 | 26,98% |