Colombia tax guide
Planning reference for Colombia using COP salary values.
This is not an official government calculation. Confirm final details with Colombia National Tax and Customs Directorate or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 resident ordinary employee using COP 52,347 per UVT, the general income schedule and 25% employment exemption capped at 790 UVT. Employee health and pension contributions are included to 25 minimum salaries, plus the 1% pension-solidarity contribution above four minimum salaries. Other deductions and higher solidarity tiers are excluded.
Reference details
| Currency | COP |
|---|---|
| National tax label | Resident Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee health 4% and pension 4% up to COP 43,772,625 monthly, plus 1% pension solidarity above COP 7,003,620 monthly. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 57,061,230 COP |
| 2 | 19.0% | Up to 88,989,900 COP |
| 3 | 28.0% | Up to 214,622,700 COP |
| 4 | 33.0% | Up to 453,901,490 COP |
| 5 | 35.0% | Up to 993,424,590 COP |
| 6 | 37.0% | Up to 1,622,757,000 COP |
| 7 | 39.0% | Top bracket and above |
Official source
Colombia National Tax and Customs Directorate: https://www.dian.gov.co/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.