🇨🇴 Colombia · Guide
How Income Tax Works in Colombia
Colombia withholds retención en la fuente from salaries monthly (Procedimiento 1). The formula: gross − 8% social security − 25% exempt income (capped at 790 UVT/month) = withholding base, then the UVT table (UVT 2026 = COP 52,374).
The 2026 monthly UVT table
| Monthly base (UVT) | Rate |
|---|---|
| 0 – 95 | 0% |
| 95 – 150 | 19% |
| 150 – 360 | 28% |
| 360 – 640 | 33% |
| 640 – 945 | 35% |
| 945 – 2,300 | 37% |
| Above 2,300 | 39% |
Social security (employee)
4% pension + 4% health on the IBC (gross minus transport allowance, capped at 25 SMMLV), plus the FSP solidarity fund of 1–2% for salaries at or above 4 SMMLV (≈COP 7,003,620).
Worked example
Monthly salary of COP 20,000,000: SS = 1.6M + FSP 200K = 1.8M. Base = 18.2M; exempt 25% = 4.55M; withholding base = 13.65M = 260.6 UVT. Withholding ≈ COP 2,169,600. Take-home ≈ COP 16,030,400.
Try it: Colombia salary calculator →
Sources: DIAN Resolución 000238/2025, Estatuto Tributario. Estimate only — not tax advice.