Colombia Income Tax Calculator 2026
Calculate your Colombian taxes: Impuesto de Renta + Social Security Contributions (Pension, Salud, FSP)
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Effective rate: 0%
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Pension 4% + Salud 4% + FSP
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Monthly: 0 COP
Income Distribution
Effective total rate: 0%
UVT 2026: COP 49,799 (approx.) - Tax brackets are expressed in UVT units
Complete Guide to Colombian Taxation
Colombia uses the Impuesto sobre la Renta (Income Tax) as its primary personal tax. The system is progressive with rates ranging from 0% to 39%, based on income expressed in UVT (Unidad de Valor Tributario) - a tax unit that adjusts annually for inflation. Colombian tax residency applies to anyone residing in Colombia for more than 183 days per year.
UVT - Unidad de Valor Tributario
Tax Unit System
- UVT 2026: COP 49,799 (estimated, adjusted annually by DIAN)
- All tax brackets, deductions, and thresholds are expressed in UVT
- This system automatically adjusts for inflation each year
- Tax calculations convert income to UVT, then apply the progressive rates
Income Tax Brackets 2026
Colombian income tax uses a progressive system with 7 brackets:
- 0 - 1,090 UVT: 0% (tax-free threshold)
- 1,090 - 1,700 UVT: 19%
- 1,700 - 4,100 UVT: 28%
- 4,100 - 8,670 UVT: 33%
- 8,670 - 18,970 UVT: 35%
- 18,970 - 31,000 UVT: 37%
- Above 31,000 UVT: 39%
Social Security Contributions (Employee Share)
Seguridad Social - Employee Contributions
Colombia has mandatory social security contributions shared between employer and employee.
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Pension | 4% | 12% | Retirement fund (AFP or Colpensiones) |
| Salud (Health) | 4% | 8.5% | Healthcare (EPS) |
| ARL (Work Risks) | - | 0.52-6.96% | Work accident insurance |
| Total Employee | 8% | ~21% | Before FSP |
FSP - Fondo de Solidaridad Pensional
Solidarity Pension Fund (High Earners)
- 4-16 SMLV: 1% additional contribution
- 16-17 SMLV: 1.2%
- 17-18 SMLV: 1.4%
- 18-19 SMLV: 1.6%
- 19-20 SMLV: 1.8%
- 20+ SMLV: 2% additional contribution
SMLV 2026: COP 1,423,500 (estimated minimum wage)
Tax Deductions and Benefits
Renta Exenta (Tax-Exempt Income)
- 25% exemption: Up to 25% of employment income is exempt (capped at 240 UVT/month)
- Pension contributions: Mandatory pension contributions are deductible
- Health contributions: Prepaid health insurance (medicina prepagada) deductible up to 16 UVT/month
- Dependents: 10% deduction for dependents (up to 32 UVT/month)
Deducciones (Deductions)
- Interest on mortgage: Deductible up to 100 UVT/month
- AFC (Ahorro para el Fomento a la Construccion): Voluntary savings deductible up to 30% of income
- Voluntary pension contributions: Additional pension savings up to 30% of income
- Combined limit: Total deductions cannot exceed 40% of taxable income
Contract Types in Colombia
Contrato a Termino Indefinido
Permanent contract - full benefits, social security
Contrato a Termino Fijo
Fixed-term contract - same benefits, limited duration
Contrato de Prestacion de Servicios
Service contract - independent contractor, self-employed
Contrato de Obra o Labor
Project-based contract - ends when project completes
France vs Colombia Comparison
| Criteria | France | Colombia |
|---|---|---|
| COP 120M (~EUR 27,000) gross salary | ~EUR 19,000 net | ~COP 100M (~EUR 22,500) net |
| Maximum marginal rate | 45% | 39% |
| Social contributions (employee) | ~22% | 8% + FSP (up to 2%) |
| Basic allowance | ~EUR 10,777 | 1,090 UVT (~COP 54.3M) |
| Family quotient | Yes (parts) | No (but dependent deduction) |
| Withholding tax | Yes (2019+) | Yes (Retencion en la fuente) |
| Tax return deadline | May-June | August-October (by NIT) |
| Cost of living (index) | 100 | ~35-40 |
Tax Return (Declaracion de Renta)
- Who must file: Gross income > 1,400 UVT/year or assets > 4,500 UVT
- Deadline: August to October (based on last two digits of NIT/cedula)
- Filing method: Online via DIAN (Direccion de Impuestos y Aduanas Nacionales)
- Form: Formulario 210 (individuals)
- Payment: Can be split into 2 installments
Retencion en la Fuente (Withholding Tax)
Monthly Withholding System
- Employers withhold estimated income tax monthly
- Applied to salaries exceeding 95 UVT/month
- Uses a separate withholding table (different from annual rates)
- Withheld amounts are credited against annual tax liability
- Self-employed may have different withholding rates applied by clients
Special Tax Regimes
Regimen Simple de Tributacion (SIMPLE)
- Optional simplified regime for small businesses and professionals
- Unified rate replacing income tax, ICA, and IVA
- Rates: 1.8% to 14.5% depending on activity and income
- Maximum income: 100,000 UVT/year
- Bi-monthly payments instead of annual
Colombia is attracting more and more digital nomads. Compare its taxation with other popular Latin American destinations.