IMPUESTO MÍNIMO ALTERNATIVO (IMAN)
Sistema presuntivo y obligatorio
AÑO GRAVABLE 2016
Artículo 331 E.T.
| RGA ANUAL UVT | IMAN UVT | RGA PESOS | IMAN PESOS |
| Menos de 1548 | 0 | 0 | 0 |
| 1548 | 1,05 | 46.057.644 | 31.241 |
| 1588 | 1,08 | 47.247.764 | 32.133 |
| 1629 | 1,11 | 48.467.637 | 33.026 |
| 1670 | 1,14 | 49.687.510 | 33.918 |
| 1710 | 1,16 | 50.877.630 | 34.513 |
| 1751 | 2,38 | 52.097.503 | 70.812 |
| 1792 | 2,43 | 53.317.376 | 72.300 |
| 1833 | 2,49 | 54.537.249 | 74.085 |
| 1873 | 4,76 | 55.727.369 | 141.624 |
| 1914 | 4,86 | 56.947.242 | 144.600 |
| 1955 | 4,96 | 58.167.115 | 147.575 |
| 1996 | 8,43 | 59.386.988 | 250.818 |
| 2036 | 8,71 | 60.577.108 | 259.149 |
| 2118 | 13,74 | 63.016.854 | 408.806 |
| 2199 | 14,26 | 65.426.847 | 424.278 |
| 2281 | 19,81 | 67.866.593 | 589.407 |
| 2362 | 25,7 | 70.276.586 | 764.652 |
| 2443 | 26,57 | 72.686.579 | 790.537 |
| 2525 | 35,56 | 75.126.325 | 1.058.017 |
| 2606 | 45,05 | 77.536.318 | 1.340.373 |
| 2688 | 46,43 | 79.976.064 | 1.381.432 |
| 2769 | 55,58 | 82.386.057 | 1.653.672 |
| 2851 | 60,7 | 84.825.803 | 1.806.007 |
| 2932 | 66,02 | 87.235.796 | 1.964.293 |
| 3014 | 71,54 | 89.675.542 | 2.128.530 |
| 3095 | 77,24 | 92.085.535 | 2.298.122 |
| 3177 | 83,14 | 94.525.281 | 2.473.664 |
| 3258 | 89,23 | 96.935.274 | 2.654.860 |
| RGA ANUAL UVT | IMAN UVT | RGA PESOS | IMAN PESOS |
| 3339 | 95,51 | 99.345.267 | 2.841.709 |
| 3421 | 101,98 | 101.785.013 | 3.034.211 |
| 3502 | 108,64 | 104.195.006 | 3.232.366 |
| 3584 | 115,49 | 106.634.752 | 3.436.174 |
| 3665 | 122,54 | 109.044.745 | 3.645.933 |
| 3747 | 129,76 | 111.484.491 | 3.860.749 |
| 3828 | 137,18 | 113.894.484 | 4.081.517 |
| 3910 | 144,78 | 116.334.230 | 4.307.639 |
| 3991 | 152,58 | 118.744.223 | 4.539.713 |
| 4072 | 168,71 | 121.154.216 | 5.019.629 |
| 4276 | 189,92 | 127.223.828 | 5.650.690 |
| 4480 | 212,27 | 133.293.440 | 6.315.669 |
| 4683 | 235,75 | 139.333.299 | 7.014.270 |
| 4887 | 260,34 | 145.402.911 | 7.745.896 |
| 5091 | 286,03 | 151.472.523 | 8.510.251 |
| 5294 | 312,81 | 157.512.382 | 9.307.036 |
| 5498 | 340,66 | 163.581.994 | 10.135.657 |
| 5701 | 369,57 | 169.621.853 | 10.995.816 |
| 5905 | 399,52 | 175.691.465 | 11.886.919 |
| 6109 | 430,49 | 181.761.077 | 12.808.369 |
| 6312 | 462,46 | 187.800.936 | 13.759.572 |
| 6516 | 495,43 | 193.870.548 | 14.740.529 |
| 6720 | 529,36 | 199.940.160 | 15.750.048 |
| 6923 | 564,23 | 205.980.019 | 16.787.535 |
| 7217 | 600,04 | 214.727.401 | 17.852.990 |
| 7330 | 636,75 | 218.089.490 | 18.945.223 |
| 7534 | 674,35 | 224.159.102 | 20.063.936 |
| 7738 | 712,8 | 230.228.714 | 21.207.938 |
| 7941 | 752,1 | 236.268.573 | 22.377.231 |
| RGA ANUAL UVT | IMAN UVT | RGA PESOS | IMAN PESOS |
| 8145 | 792,22 | 242.338.185 | 23.570.922 |
| 8349 | 833,12 | 248.407.797 | 24.787.819 |
| 8552 | 874,79 | 254.447.656 | 26.027.627 |
| 8756 | 917,21 | 260.517.268 | 27.289.749 |
| 8959 | 960,34 | 266.557.127 | 28.572.996 |
| 9163 | 1004,16 | 272.626.739 | 29.876.772 |
| 9367 | 1048,64 | 278.696.351 | 31.200.186 |
| 9570 | 1093,75 | 284.736.210 | 32.542.344 |
| 9774 | 1139,48 | 290.805.822 | 33.902.948 |
| 9978 | 1185,78 | 296.875.434 | 35.280.512 |
| 10181 | 1232,62 | 302.915.293 | 36.674.143 |
| 10385 | 1279,99 | 308.984.905 | 38.083.542 |
| 10588 | 1327,85 | 315.024.764 | 39.507.521 |
| 10792 | 1376,16 | 321.094.376 | 40.944.888 |
| 10996 | 1424,9 | 327.163.988 | 42.395.050 |
| 11199 | 1474,04 | 333.203.847 | 43.857.112 |
| 11403 | 1523,54 | 339.273.459 | 45.329.886 |
| 11607 | 1573,37 | 345.343.071 | 46.812.478 |
| 11810 | 1623,49 | 351.382.930 | 48.303.698 |
| 12014 | 1673,89 | 357.452.542 | 49.803.249 |
| 12217 | 1724,51 | 363.492.401 | 51.309.346 |
| 12421 | 1775,33 | 369.562.013 | 52.821.393 |
| 12625 | 1826,31 | 375.631.625 | 54.338.201 |
| 12828 | 1877,42 | 381.671.484 | 55.858.877 |
| 13032 | 1928,63 | 387.741.096 | 57.382.528 |
| 13236 | 1979,89 | 393.810.708 | 58.907.667 |
| 13439 | 2031,18 | 399.850.567 | 60.433.699 |
| 13644 | 27%*(RGA-1622) | 405.949.932 | 96.576.453 |
