{"id":332,"date":"2022-07-10T21:44:43","date_gmt":"2022-07-10T21:44:43","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/?page_id=332"},"modified":"2024-02-19T16:01:42","modified_gmt":"2024-02-19T16:01:42","slug":"tarifas-rst","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/tarifas-rst\/","title":{"rendered":"Tarifas RST"},"content":{"rendered":"

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Tarifas RST<\/strong><\/h2>\n

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Tarifas RST<\/strong><\/h3>\n

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Descubra aqu\u00ed<\/a> cu\u00e1nto dinero se puede ahorrar en el RST <\/strong><\/span><\/p>\n

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Las tarifas para el RST est\u00e1n determinadas por la actividad que realiza el contribuyente y por el rango de ingresos que este tenga. As\u00ed mismo, para los pagos de anticipos como para la declaraci\u00f3n anual del RST.<\/span><\/p>\n

A continuaci\u00f3n, encontrara los seis grupos de actividades establecidos y los rangos de ingresos brutos anuales para cada uno de ellos.<\/span><\/p>\n

Grupos y tarifas del RST a partir de 2023:<\/span><\/strong><\/p>\n

1.\u00a0<\/strong>Tiendas peque\u00f1as, mini-mercados, micro-mercados y peluquer\u00eda:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\u200b\u200bIngresos brutos anuales<\/strong><\/span><\/td>\n\u200b<\/span><\/td>\n<\/tr>\n
\u200bIgual o superior
(UVT)<\/strong><\/span><\/td>\n		Inferior
(UVT)<\/strong><\/span><\/td>\n		Tarifa Simple
Consolidada<\/strong>\u200b<\/span><\/td>\n<\/tr>\n
\u200b0<\/span><\/td>\n\u200b6.000<\/span><\/td>\n\u200b1.2%<\/span><\/td>\n<\/tr>\n
6.000<\/span><\/td>\n15.000<\/span><\/td>\n\u200b2.8%<\/span><\/td>\n<\/tr>\n
\u200b\u200b15.000<\/span><\/td>\n30.000<\/span><\/td>\n4.4%\u200b<\/span><\/td>\n<\/tr>\n
30.000<\/span><\/td>\n100.000<\/span><\/td>\n5.6%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.<\/strong>\u00a0Actividades comerciales al por mayor y detal; servicios t\u00e9cnicos y mec\u00e1nicos en los que predomina el factor material sobre el intelectual, los electricistas, los alba\u00f1iles, los servicios de construcci\u00f3n y los talleres mec\u00e1nicos de veh\u00edculos y electrodom\u00e9sticos; actividades industriales, incluidas las de agro-industria, mini-industria y micro-industria; actividades de telecomunicaciones y las dem\u00e1s actividades no incluidas en los siguientes numerales:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\u200b\u200bIngresos brutos anuales<\/strong><\/span><\/td>\n\u200b<\/span><\/td>\n<\/tr>\n
\u200bIgual o superior
(UVT)<\/strong><\/span><\/td>\n		Inferior
(UVT)<\/strong><\/span><\/td>\n		Tarifa Simple
Consolidada<\/strong>\u200b<\/span><\/td>\n<\/tr>\n
\u200b0<\/span><\/td>\n\u200b6.000<\/span><\/td>\n1.6%<\/span><\/td>\n<\/tr>\n
6.000<\/span><\/td>\n15.000<\/span><\/td>\n\u200b2.0%<\/span><\/td>\n<\/tr>\n
\u200b\u200b15.000<\/span><\/td>\n30.000<\/span><\/td>\n3.5%\u200b<\/span><\/td>\n<\/tr>\n
30.000<\/span><\/td>\n100.000<\/span><\/td>\n4.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. <\/strong><\/span>SIC: Servicios profesionales, de consultor\u00eda y cient\u00edficos en los que predomine el factor intelectual sobre el material, incluidos los servicios de profesiones liberales:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\u200b \u200bIngresos brutos anuales<\/strong><\/span><\/td>\n\u200b<\/span><\/td>\n<\/tr>\n
\u200bIgual o superior
(UVT)<\/strong><\/span><\/td>\n		Inferior
(UVT)<\/strong><\/span><\/td>\n		Tarifa Simple
Consolidada<\/strong>\u200b<\/span><\/td>\n<\/tr>\n
\u200b0<\/span><\/td>\n\u200b6.000<\/span><\/td>\n\u200b5.9%<\/span><\/td>\n<\/tr>\n
6.000<\/span><\/td>\n15.000<\/span><\/td>\n7.3%<\/span><\/td>\n<\/tr>\n
\u200b\u200b15.000<\/span><\/td>\n30.000<\/span><\/td>\n12%\u200b<\/span><\/td>\n<\/tr>\n
30.000<\/span><\/td>\n100.000<\/span><\/td>\n14.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.<\/strong>\u00a0Actividades de expendio de comidas y bebidas, y actividades de transporte:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\u200b \u200bIngresos brutos anuales<\/strong><\/span><\/td>\n\u200b<\/span><\/td>\n<\/tr>\n
\u200bIgual o superior
(UVT)<\/strong><\/span><\/td>\n		Inferior
(UVT)<\/strong><\/span><\/td>\n		Tarifa Simple
Consolidada<\/strong>\u200b<\/span><\/td>\n<\/tr>\n
\u200b0<\/span><\/td>\n\u200b6.000<\/span><\/td>\n\u200b3.1%<\/span><\/td>\n<\/tr>\n
6.000<\/span><\/td>\n15.000<\/span><\/td>\n3.4%<\/span><\/td>\n<\/tr>\n
\u200b\u200b15.000<\/span><\/td>\n30.000<\/span><\/td>\n4.0%\u200b<\/span><\/td>\n<\/tr>\n
30.000<\/span><\/td>\n100.000<\/span><\/td>\n4.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6.<\/strong> Reciclaje, recuperaci\u00f3n de materiales y recolecci\u00f3n de desechos:<\/span><\/p>\n\n\n\n\n\n
\u200b \u200bIngresos brutos anuales<\/strong><\/span><\/td>\n\u200b<\/span><\/td>\n<\/tr>\n
\u200bIgual o superior
(UVT)<\/strong><\/span><\/td>\n		Inferior
(UVT)<\/strong><\/span><\/td>\n		Tarifa Simple
Consolidada<\/strong>\u200b<\/span><\/td>\n<\/tr>\n
\u200b0<\/span><\/td>\n\u200b100.000<\/span><\/td>\n\u200b1.62%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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Compartir contenido:<\/p>\n

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