TABLA DE IMPUESTO GLOBAL COMPLEMENTARIO ARTICULO 52 LIR

VIGENTE PARA EL AÑO TRIBUTARIO


RENTA IMPONIBLE ANUAL TASA O FACTOR CANTIDAD A REBAJAR
DESDE HASTA
19754.800,011.200.000,000,10,00
19763.912,019.780,000,10,00
19770,0011.376,00Exento0,00
19780,0028.800,00Exento0,00
19790,0038.448,00Exento0,00
19800,0052.416,00Exento0,00
19810,00137.016,00Exento0,00
19820,00259.200,00Exento0,00
19830,00150.720,00Exento0,00
19840,00380.760,00Exento0,00
19850,00465.720,00Exento0,00
19860,00586.800,00Exento0,00
19870,00687.840,00Exento0,00
19880,00840.120,00Exento0,00
19890,00931.560,00Exento0,00
19900,001.129.920,00Exento0,00
19910,001.473.000,00Exento0,00
19920,001.732.800,00Exento0,00
19930,001.963.800,00Exento0,00
19940,002.234.280,00Exento0,00
19950,002.417.280,00Exento0,00
19960,002.625.600,00Exento0,00
19970,002.787.360,00Exento0,00
19980,002.964.960,00Exento0,00
19990,003.088.680,00Exento0,00
20000,003.166.560,00Exento0,00
20010,003.312.000,00Exento0,00
20020,003.422.880,00Exento0,00
20030,004.761.018,00Exento0,00
20040,004.817.718,00Exento0,00
20050,004.909.896,00EXENTO0,00
20060,005.114.502,00EXENTO0,00
20070,005.217.372,00EXENTO0,00
20080,005.543.964,00EXENTO0,00
20090,006.099.624,00EXENTO0,00
20100,005.971.806,00EXENTO 0,00
20110,006.092.010,00Exento0,00
20120,006.321.402,00Exento0,00
20130,00 6.513.372 ,00Exento0,00
20140,006.605.064,00Exento0,00
20150,006.998.076,00Exento0,00
20160,007.282.710,00Exento0,00
20170,007.481.646,00Exento0,00
20180,007.609.464,00Exento0,00
20190,007.833.186,00Exento0,00
20200,008.038.926,00Exento0,00
20210,008.266.698,00Exento 0,00
20220,008.775.702,00Exento0,00
20230,009.907.434,00Exento0,00
20240,0010.402.992,00Exento0,00
20250,0010.901.628,00Exento0,00
197512.000,012.400.000,000,15600,00
19769.780,0119.560,000,154,89
197711.376,0117.064,000,0350,00
197828.800,0157.600,000,03510,08
197938.448,0176.896,000,0351.345,68
198052.416,01104.832,000,0351.834,56
1981137.016,01365.376,000,0810.961,28
1982259.200,01648.000,000,08207,36
1983150.720,01301.440,000,0355.275,20
1984380.760,01951.900,000,0830.460,80
1985465.720,011.164.300,000,0732.600,40
1986586.800,011.467.000,000,06352,08
1987687.840,012.063.520,000,0641.270,40
1988840.120,012.520.360,000,0650.407,20
1989931.560,012.794.680,000,0555.893,60
19901.129.920,013.389.760,000,0567.795,20
19911.473.000,014.419.000,000,05736,50
19921.732.800,015.198.400,000,051.039,68
19931.963.800,015.891.400,000,051.178,28
19942.234.280,016.702.840,000,05134.056,80
199524.172,807.251.840,000,051.450,37
199626.256,007.876.800,000,051.575,36
199727.873,608.362.080,000,051.672,42
19982.964.960,018.894.880,000,05177.897,60
19993.088.680,019.266.040,000,05185.320,80
20003.166.560,019.499.680,000,05189.993,60
20013.312.000,019.936.000,000,051.987,20
20023.422.880,0110.268.640,000,05205.372,80
20034.761.018,0110.580.040,000,05238.050,90
20044.817.718,0110.706.040,000,05240.885,90
20054.909.896,0110.910.880,000,05245.494,80
20065.114.502,0111.365.560,000,05255.725,10
20075.217.372,0111.594.160,000,05260.868,60
20085.543.964,0112.319.920,000,05277.198,20
20096.099.624,0113.554.720,000,05304.981,20
20105.971.806,0113.270.680,000,05298.590,30
20116.092.010,0113.537.800,000,05304.600,50
20126.321.402,0114.047.560,000,05316.070,10
20136.513.372,01 14.474.160 ,000,05325.668,60
20146.605.064,0114.677.920,000,040264.202,56
20156.998.076,0115.551.280,000,04279.923,04
20167.282.710,0116.183.800,000.040291.308,40
20177.481.646,0116.625.880,000,04299.265,84
20187.609.464,0116.909.920,000,04304.378,56
20197.833.186,0117.407.080,000,04313.327,44
20208.038.926,0117.864.280,000,04321.557,04
20218.266.698,0118.370.440,000,04 330.667,92
20228.775.702,0119.501.560,000,04351.028,08
20239.907.434,0122.016.520,000,04396.297,36
202410.402.992,0123.117.760,000,04416.119,68
202510.901.628,0124.225.840,000,04436.065,12
197524.000,013.600.000,000,21.800,00
197619.560,0129.340,000,214,67
197717.064,0128.440,000,111,09
197857.600,01153.600,000,147,52
197976.896,01205.056,000,16.343,92
1980104.832,01279.552,000,18.648,64
1981365.376,01685.080,000,1329.230,08
1982648.000,011.036.800,000,13531,36
1983301.440,01452.160,000,921.854,40
1984951.900,011.523.040,000,1378.055,80
19851.164.300,011.862.880,000,1290.815,40
19861.467.000,012.347.200,000,111.085,58
19872.063.520,013.439.200,000,11144.446,40
19882.520.360,014.200.600,000,11176.425,20
19892.794.680,014.657.800,000,1195.627,60
19903.389.760,015.649.600,000,1237.283,20
19914.419.000,017.365.000,000,155.155,50
19925.198.400,018.664.000,000,156.238,08
19935.891.400,019.819.000,000,157.069,68
19946.702.840,0111.171.400,000,15804.340,80
199572.518,4012.086.400,000,137.251,84
199678.768,0013.128.000,000,15.513,76
199783.620,8013.936.800,000,15.853,46
19988.894.880,0114.824.800,000,1622.641,60
19999.266.040,0115.443.400,000,1648.622,80
20009.499.680,0115.832.800,000,1664.977,60
20019.936.000,0116.560.000,000,16.955,20
200210.268.640,0117.114.400,000,1718.804,80
200310.580.040,0117.633.400,000,1767.052,90
200410.706.040,0117.843.400,000,1776.187,90
200510.910.880,0118.184.800,000,1791.038,80
200611.365.560,0118.942.600,000,1824.003,10
200711.594.160,0119.323.600,000,1840.576,60
200812.319.920,0120.533.200,000,1893.194,20
200913.554.720,0122.591.200,000,1982.717,20
201013.270.680,0122.117.800,000,1962.124,30
201113.537.800,0122.563.000,000,1981.490,50
201214.047.560,0123.412.600,000,101.018.448,10
201314.474.160,01 24.123.600 ,000,101.049.376,60
201414.677.920,0124.463.200,000,080851.319,36
201515.551.280,0125.918.800,000,08901.974,24
201616.183.800,0126.973.000,000,080938.660,40
201716.625.880,0127.709.800,000,08964.301,04
201816.909.920,0128.183.200,000,08980.775,36
201917.407.080,0129.011.800,000,081.009.610,64
202017.864.280,0129.773.800,000,081.036.128,24
202118.370.440,0130.617.400,000,08 1.065.485,52
202219.501.560,0132.502.600,000,081.131.090,48
202322.016.520,0136.694.200,000,081.276.958,16
202423.117.760,0138.529.600,000,081.340.830,08
202524.225.840,0140.376.400,000,081.405.098,72
197536.000,014.800.000,000,35.400,00
197629.340,0139.120,000,344,01
197728.440,0156.880,000,1525,31
1978153.600,01288.000,000,15124,32
1979205.056,01384.480,000,1516.596,72
1980279.552,01524.160,000,1522.626,24
1981685.080,011.027.620,000,1863.484,08
19821.036.800,011.425.600,000,181.049,76
1983452.160,01602.880,000,1339.940,80
19841.523.040,012.094.180,000,18154.207,80
19851.862.880,012.561.460,000,17183.959,40
19862.347.200,013.227.400,000,162.259,18
19873.439.200,014.814.880,000,16316.406,40
19884.200.600,015.880.840,000,16386.455,20
19894.657.800,016.520.920,000,15428.517,60
19905.649.600,017.909.440,000,15519.763,20
19917.365.000,0110.311.000,000,2512.520,50
19928.664.000,0112.129.600,000,2514.902,08
19939.819.000,0113.746.600,000,2516.888,68
199411.171.400,0115.639.960,000,251.921.480,80
1995120.864,0016.920.960,000,2319.338,24
1996131.280,0018.379.200,000,1512.077,76
1997139.368,0019.511.520,000,1512.821,86
199814.824.800,0120.754.720,000,151.363.881,60
199915.443.400,0121.620.760,000,151.420.792,80
200015.832.800,0122.165.920,000,151.456.617,60
200116.560.000,0123.184.000,000,1515.235,20
200217.114.400,0123.960.160,000,151.574.524,80
200317.633.400,0124.686.760,000,151.648.723,90
200417.843.400,0124.980.760,000,151.668.357,90
200518.184.800,0125.458.720,000,151.700.278,80
200618.942.600,0126.519.640,000,151.771.133,10
200719.323.600,0127.053.040,000,151.806.756,60
200820.533.200,0128.746.480,000,151.919.854,20
200922.591.200,0131.627.680,000,152.112.277,20
201022.117.800,0130.964.920,000,152.068.014,30
201122.563.000,0131.588.200,000,152.109.640,50
201223.412.600,0132.777.640,000,152.189.078,10
201324.123.600,01 33.773.040 ,000,152.255.556,60
201424.463.200,0134.248.480,000,1352.196.795,36
201525.918.800,0136.286.320,000,1352.327.508,24
201626.973.000,0137.762.200,000,1352.422.175,40
201727.709.800,0138.793.720,000,1352.488.340,04
201828.183.200,0139.456.480,000,1352.530.851,36
201929.011.800,0140.616.520,000,1352.605.259,64
202029.773.800,0141.683.320,000,1352.673.687,24
202130.617.400,0142.864.360,000,135 2.749.442,52
202232.502.600,0145.503.640,000,1352.918.733,48
202336.694.200,0151.371.880,000,1353.295.139,16
202438.529.600,0153.941.440,000,1353.459.958,08
202540.376.400,0156.526.960,000,1353.625.800,72
197548.000,019.600.000,000,410.200,00
197639.120,0178.240,000,483,13
197756.880,0185.320,000,253,75
1978288.000,01432.000,000,2268,32
1979384.480,01576.720,000,235.820,72
1980524.160,01786.240,000,248.834,24
19811.027.620,011.370.160,000,28166.246,08
19821.425.600,011.814.400,000,282.475,36
1983502.880,01753.600,000,1658.027,20
19842.094.180,012.665.320,000,28363.625,80
19852.561.460,013.260.040,000,27440.105,40
19863.227.400,014.107.600,000,265.486,58
19874.814.880,016.190.560,000,26797.894,40
19885.880.840,017.561.080,000,26974.539,20
19896.520.920,018.384.040,000,251.080.609,60
19907.909.440,0110.169.280,000,251.310.707,20
199110.311.000,0114.730.000,000,3522.831,50
199212.129.600,0117.328.000,000,3527.031,68
199313.746.600,0119.638.000,000,3530.635,28
199415.639.960,0122.342.800,000,353.485.476,80
1995169.209,6021.755.520,000,3336.259,20
1996183.792,0023.630.400,000,2530.456,96
1997195.115,2025.086.240,000,2532.333,38
199820.754.720,0126.684.640,000,253.439.353,60
199921.620.760,0127.798.120,000,253.582.868,80
200022.165.920,0128.499.040,000,253.673.209,60
200123.184.000,0129.808.000,000,2538.419,20
200223.960.160,0130.805.920,000,253.970.540,80
200324.686.760,0131.740.120,000,254.117.398,90
200424.980.760,0132.118.120,000,254.166.433,90
200525.458.720,0132.732.640,000,254.246.150,80
200626.519.640,0134.096.680,000,254.423.097,10
200727.053.040,0134.782.480,000,254.512.060,60
200828.746.480,0136.959.760,000,254.794.502,20
200931.627.680,0140.664.160,000,255.275.045,20
201030.964.920,0139.812.040,000,255.164.506,30
201131.588.200,0140.613.400,000,255.268.460,50
201232.777.640,0142.142.680,000,255.466.842,10
201333.773.040,01 43.422.480 ,000,255.632.860,60
201434.248.480,0144.033.760,000,2305.450.400,96
201536.286.320,0146.653.840,000,235.774.708,64
201637.762.200,0148.551.400,000,2306.009.584,40
201738.793.720,0149.877.640,000,236.173.743,44
201839.456.480,0150.729.760,000,236.279.216,96
201940.616.520,0152.221.240,000,236.463.829,04
202041.683.320,0153.592.840,000,236.633.602,64
202142.864.360,0155.111.320,000,23 6.821.556,72
202245.503.640,0158.504.680,000,237.241.579,28
202351.371.880,0166.049.560,000,238.175.467,76
202453.941.440,0169.353.280,000,238.584.394,88
202556.526.960,0172.677.520,000,238.995.861,92
197596.000,0119.200.000,000,519.800,00
197678.240,01156.480,000,5161,37
197785.320,01113.760,000,3139,07
1978432.000,01576.000,000,3700,32
1979576.720,01768.960,000,393.492,72
1980786.240,011.048.320,000,3127.458,24
19811.370.160,011.598.520,000,38303.262,08
19821.814.400,012.203.200,000,384.289,76
1983753.600,011.205.760,000,1873.099,20
19842.665.320,013.236.460,000,38630.157,80
19853.260.040,013.958.620,000,37766.109,40
19864.107.600,014.987.800,000,369.594,18
19876.190.560,018.254.080,000,361.416.950,40
19887.561.080,0110.081.440,000,361.730.647,20
19898.384.040,0111.178.720,000,351.919.013,60
199010.169.280,0113.559.040,000,352.327.635,20
199114.730.000,01Y MÁS 0,544.926,50
199217.328.000,01Y MÁS 0,553.023,68
199319.638.000,01Y MÁS 0,560.092,28
199422.342.800,01Y MÁS 0,56.836.896,80
1995217.555,2024.172.800,000,3540.610,30
1996236.304,0031.507.200,000,3554.087,36
1997250.862,4033.448.320,000,3557.419,62
199826.684.640,0135.579.520,000,356.107.817,60
199927.798.120,0137.064.160,000,356.362.680,80
200028.499.040,0137.998.720,000,356.523.113,60
200129.808.000,0139.744.000,000,3568.227,20
200230.805.920,0141.074.560,000,357.051.132,80
200331.740.120,0142.320.200,000,336.656.608,50
200432.118.120,0142.824.160,000,326.414.702,30
200532.732.640,0143.643.520,000,326.537.435,60
200634.096.680,0145.462.240,000,326.809.864,70
200734.782.480,0146.376.640,000,326.946.834,20
200836.959.760,0149.279.680,000,327.381.685,40
200940.664.160,0154.218.880,000,328.121.536,40
201039.812.040,0153.082.720,000,327.951.349,10
201140.613.400,0154.151.200,000,328.111.398,50
201242.142.680,0156.190.240,000,328.416.829,70
201343.422.480,01 57.896.640 ,000,328.672.434,20
201444.033.760,0158.711.680,000,3048.708.899,20
201546.653.840,0162.205.120,000,3049.227.092,80
201648.551.400,0164.735.200,000,3049.602.388,00
201749.877.640,0166.503.520,000,3049.864.688,80
201850.729.760,0167.639.680,000,30410.033.219,20
201952.221.240,0169.628.320,000,30410.328.200,80
202053.592.840,0171.457.120,000,30410.599.472,80
202155.111.320,0173.481.760,000,304 10.899.794,40
202258.504.680,0178.006.240,000,30411.570.925,60
202366.049.560,0188.066.080,000,30413.063.135,20
202469.353.280,0192.471.040,000,30413.716.537,60
202572.677.520,0196.903.360,000,30414.373.998,40
1975192.000,01Y MÁS 0,639.000,00
1976156.480,01Y MÁS 0,6317,85
1977113.760,01227.520,000,4252,83
1978576.000,01672.000,000,41.276,32
1979768.960,01897.120,000,4170.388,72
19801.048.320,011.223.040,000,4232.290,24
19811.598.520,011.826.880,000,48463.114,08
19822.203.200,012.592.000,000,486.492,96
19831.205.760,011.657.920,000,24145.444,80
19843.236.460,013.807.600,000,48953.803,80
19853.958.620,014.657.200,000,471.161.971,40
19864.987.800,015.868.000,000,4614.581,98
19878.254.080,0110.317.600,000,462.242.358,40
198810.081.440,0112.601.800,000,462.738.791,20
198911.178.720,0113.973.400,000,453.036.885,60
199013.559.040,0116.948.800,000,453.683.539,20
1995241.728,0029.007.360,000,4564.783,10
1996315.072,00Y MÁS 0,4585.594,56
1997334.483,20Y MÁS 0,4590.867,94
199835.579.520,01Y MÁS 0,459.665.769,60
199937.064.160,01Y MÁS 0,4510.069.096,80
200037.998.720,01Y MÁS 0,4510.322.985,60
200139.744.000,01Y MÁS 0,45107.971,20
200241.074.560,01Y MÁS 0,4511.158.588,80
200342.320.200,0152.900.200,000,399.195.818,10
200442.824.160,0153.530.200,000,378.555.910,30
200543.643.520,0154.554.400,000,378.719.611,60
200645.462.240,0156.827.800,000,379.082.976,70
200746.376.640,0157.970.800,000,379.265.666,20
200849.279.680,0161.599.600,000,379.845.669,40
200954.218.880,0167.773.600,000,3710.832.480,40
201053.082.720,0166.353.400,000,3710.605.485,10
201154.151.200,0167.689.000,000,3710.818.958,50
201256.190.240,0170.237.800,000,3711.226.341,70
201357.896.640,01 72.370.800 ,000,3711.567.266,20
201458.711.680,0173.389.600,000,35511.703.194,88
201562.205.120,0177.756.400,000,35512.399.553,92
201664.735.200,0180.919.000,000,35512.903.883,20
201766.503.520,0183.129.400,000,35513.256.368,32
201867.639.680,01Y MÁS 0,3513.144.644,48
201969.628.320,01Y MÁS 0,3513.531.103,52
202071.457.120,01Y MÁS 0,3513.886.500,32
202173.481.760,01 189.827.880,000,35 14.279.955,36
202278.006.240,01201.516.120,000,3515.159.212,64
202388.066.080,01227.504.040,000,3517.114.174,88
202492.471.040,01238.883.520,000,3517.970.205,44
202596.903.360,01250.333.680,000,3518.831.552,96
1977227.520,01455.040,000,5480,35
1978672.000,01768.000,000,51.948,32
1979897.120,011.025.280,000,5260.100,72
19801.223.040,011.397.760,000,5354.594,24
19811.826.880,01Y MÁS 0,58645.802,08
19822.592.000,01Y MÁS 0,589.084,96
19831.657.920,012.110.080,000,34311.236,80
19843.807.600,01Y MÁS 0,581.334.563,80
19854.657.200,01Y MÁS 0,571.627.691,40
19865.868.000,01Y MÁS 0,5620.449,98
198710.317.600,01Y MÁS 0,563.274.118,40
198812.601.800,01Y MÁS 0,563.998.971,20
198913.973.400,01Y MÁS 0,53.735.555,60
199016.948.800,01Y MÁS 0,54.530.979,20
1995290.073,60Y MÁS 0,4873.485,31
200352.900.200,01y más,000,4311.311.826,10
200453.530.200,01y más,000,410.161.816,30
200554.554.400,01Y MÁS 0,410.356.243,60
200656.827.800,01Y MÁS 0,410.787.810,70
200757.970.800,01Y MÁS 0,411.004.790,20
200861.599.600,01Y MÁS 0,411.693.657,40
200967.773.600,01Y MÁS 0,412.865.688,40
201066.353.400,01Y MÁS 0,412.596.087,10
201167.689.000,01Y MÁS 0,412.849.628,50
201270.237.800,01Y MÁS 0,4013.333.475,70
201372.370.800,01Y MÁS 0,4013.738.390,20
201473.389.600,01Y MÁS 0,40015.005.726,88
201577.756.400,01Y MÁS 0,415.898.591,92
201680.919.000,01Y MÁS 0,40016.545.238,20
201783.129.400,01Y MÁS 0,416.997.191,32
2021189.827.880,01y más ,000,40 23.771.349,36
2022201.516.120,01Y MÁS 0,4025.235.018,64
2023227.504.040,01Y MÁS 0,4028.489.376,88
2024238.883.520,01Y MÁS 0,4029.914.381,44
2025250.333.680,01Y MÁS 0,4031.348.236,96
1977455.040,01Y MÁS 0,6935,39
1978768.000,01Y MÁS 0,62.716,32
19791.025.280,01Y MÁS 0,6362.628,72
19801.397.760,01Y MÁS 0,6494.370,24
19832.110.080,012.562.240,000,44522.244,80
19832.562.240,013.014.400,000,54778.468,80
19833.014.400,01Y MÁS 0,651.110.052,80
UNIDAD TRIBUTARIA* Mes de Diciembre de = $ 61.157
* Anual (12 x $ 61.157) = $ 733.884