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Net salary in Colombia: income tax and contributions
Colombia: 7 income tax brackets from 0% to 39% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| $0 – $57,087,660 | 0.0% | $57,087,660 | $0 |
| $57,087,660 – $89,035,800 | 19.0% | $271,988 | $51,678 |
| Income tax | $51,678 | ||
Social contributions breakdown
Employer contributions
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Computed for your profile: 76,427,853 $ net in Colombia.
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PDF by email in under 2 minutes · Secure payment by Stripe · Source: Estatuto Tributario art. 241 (DIAN), Resolución 000238 de 2025 (2026) · Last updated: September 2026
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇨🇴 Colombia
Colombia taxes a resident individual on a single general schedule, article 241 of the Estatuto Tributario, written in tax units rather than pesos: the unit, the UVT, is published by the tax administration by resolution before 1 January each year, and resolution 000238 of 15 December 2025 put it at 52,374 pesos for 2026. Nothing is due up to 1,090 units, then the rates run 19%, 28%, 33%, 35%, 37% and 39%, the top rate starting above 31,000 units. Two subtractions stand between the salary and that schedule. The compulsory health and pension contributions leave the base entirely, articles 55 and 56 putting them outside taxable income and outside the withholding base. A quarter of what remains is then exempt under article 206, capped at 790 units a year, an amount the reader reaches at a gross of about 3,473 units; article 336 caps exempt income and special deductions together at 40% of the same base and at 1,340 units, neither of which can bite on a salary alone. The employee contributes 4% to health and 4% to pension on a base capped at 25 monthly minimum wages, and the solidarity fund adds 1% from four monthly minimum wages up, with a further 0.2% to 1% from sixteen: those supplements are charged on the whole base, not on the slice above the threshold. On the employer side the charge is not one rate but two levels: 16% of pay up to ten monthly minimum wages, 12% to pension and 4% to the family compensation fund, then 29.5% from that level, article 114-1 relieving an ordinary-regime company of health, SENA and ICBF only for employees paid less than that. Spouses are taxed individually under article 8, so there is no joint return and no family quotient. The minimum wage all those thresholds are read against is 1,750,905 pesos a month for 2026, set on a transitional basis by decree 0159 of 19 February 2026 after the Council of State provisionally suspended the December decree.
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What the calculation reproduces, what it does not model
The calculation models twelve ordinary monthly salaries of a resident employee, on a salary assumed constant through the year, and it is the ANNUAL tax of article 241, not the monthly withholding an employer actually operates under articles 383 and 385 to 387. The withholding lets an employee take mortgage interest, health payments up to 16 units a month and a dependants allowance of up to 10% of monthly pay capped at 32 units. Those three are not withholding-only, the last paragraph of article 387 carrying them into the annual return as well; they are absent from the figure here because the calculator does not ask about them. The engine applies the schedule as a purely marginal one, while the statute publishes a fixed amount at the head of each band ROUNDED to the whole tax unit. The two agree exactly in the 19%, 35% and 37% bands; in the 28% and 33% bands the statute charges a tenth of a unit MORE than this page shows, and in the 39% band a tenth of a unit LESS, that is 5,237 pesos a year either way at the 2026 unit, a gap that moves with the unit and is re-measured at every re-certification. The exempt quarter of article 206 is applied at its statutory cap of 790 units, and the outer limit of article 336, 40% of the post-contribution base and 1,340 units a year, is applied too, though on a salary alone neither outer limit can bind. NOT MODELLED, and the largest of the omissions: the deduction of 72 units per dependant, up to four, that the second paragraph of article 336 grants IN ADDITION to that limit, worth 3,770,928 pesos each and 15,083,712 at most. It is left out because its ORDER is unsettled. Article 206 numeral 10 computes the exempt quarter after subtracting « las deducciones », which would place this one before the exemption, while article 336 numeral 3 grants it « en adicion al limite establecido en el inciso anterior », which places it alongside. The tax administration has addressed the deduction, in general ruling 3966 of 31 March 2023, only to hold that it escapes the 40% and 1,340-unit limits and that it is an annual amount, two incisos of that ruling being provisionally suspended; neither it nor the statute says whether the exempt quarter is computed before or after it, and the two readings give different tax. No dependants selector is offered rather than a figure that cannot be certified. Also outside the model: the deduction of 1% of purchases supported by an electronic invoice, capped at 240 units, which article 336 conditions on the means of payment and on the invoice; voluntary pension contributions; and every deduction that depends on spending the calculator does not ask about. The employer cost is modelled for an ordinary-regime company that files income tax, and it is not a single rate, because article 114-1 relieves such an employer of the 8.5% health contribution and of the SENA and ICBF payroll charges for every employee earning LESS THAN ten monthly minimum wages, 17,509,050 pesos a month in 2026. Below that line the employer owes 16% of pay, 12% to pension and 4% to the family compensation fund; from it the three other charges revive and the cost rises to 29.5%, a step of 13.5 points at a single salary level rather than a gradual increase. The two families of charge also have different bases: pension and health stop at the same ceiling of 25 monthly minimum wages as on the employee side, while the three payroll charges of law 21 of 1982 and law 89 of 1988 run on the whole payroll, article 17 of the first defining it as every element of pay with no upper limit. Two cases are described rather than modelled: a natural-person employer, whom article 114-1 relieves on the same terms provided they employ at least two workers, and an entity that must qualify into the special tax regime, which the exoneration does not reach. Left out of the employer figure: the occupational risk premium, which runs from 0.348% to 8.700% depending on the risk class AND the firm’s position within it, so that no single rate represents it; and the statutory labour benefits, severance savings and their interest, the service bonus and paid holiday, which are entitlements rather than contributions. The model is a resident: article 10 makes someone resident after more than 183 calendar days, continuous or not, in any 365 consecutive days, residence starting with the second tax year where that stay falls across two, and a non-resident is taxed at a flat 35% on Colombian-source income under article 247, which the calculator does not offer as an option. A last point of honesty about who this page is for: under article 6 the tax of someone not required to file is simply the sum of the withholdings suffered, and article 592 exempts from filing a person who is not registered for VAT, whose gross income stays under 1,400 units and whose gross assets stay under 4,500, with article 594-3 adding card spending, purchases and bank deposits of 1,400 units each. The 2026 minimum wage is in force on a transitional basis: decree 0159 of 19 February 2026 governs until judgment is given in the annulment case in which the Council of State suspended the December decree.
Tax system in Colombia
Colombia writes its schedule not in pesos but in tax units, the UVT, which the tax administration publishes by resolution before 1 January each year: for 2026 the unit is 52,374 pesos, so the zero band covers the first 1,090 units, 57,087,660 pesos a year, and the top rate of 39% only starts above 31,000 units. In between come 19%, 28%, 33%, 35% and 37%. Two subtractions separate the salary from that schedule. The compulsory contributions leave the base entirely, the Tax Code treating them as income that is not constitutive of renta: 4% for health and 4% for pension, on a base capped at 25 monthly minimum wages. A quarter of what remains is then exempt, up to 790 units a year, a cap the reader reaches at a gross of about 3,473 units. From four monthly minimum wages up, a further point goes to the pension solidarity fund, charged on the whole base rather than on the slice above the threshold, with 0.2 to 1 point more from sixteen. The minimum wage all those thresholds are read against is 1,750,905 pesos a month in 2026, set on a transitional basis by decree after the Council of State suspended the earlier one. On 6 million pesos gross a month, a single person keeps 5,520,000 pesos net a month.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| $0 – $57,087,660 | 0% |
| $57,087,660 – $89,035,800 | 19% |
| $89,035,800 – $214,733,400 | 28% |
| $214,733,400 – $454,082,580 | 33% |
| $454,082,580 – $993,534,780 | 35% |
| $993,534,780 – $1,623,594,000 | 37% |
| $1,623,594,000 and above | 39% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| Health contribution (4%) | 4% | $525,271,500 |
| Pension contribution (4%) | 4% | $525,271,500 |
| Pension solidarity fund (1%) | 1% | $525,271,500 |
| Pension solidarity fund, subsistence (0.2% to 1%) | 0% | $525,271,500 |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Employer cost per year | Total deductions |
|---|---|---|---|---|---|
| $2,000,000 | $24,000,000 | $22,080,000 | $1,840,000 | $27,840,000 | 8% |
| $3,000,000 | $36,000,000 | $33,120,000 | $2,760,000 | $41,760,000 | 8% |
| $4,000,000 | $48,000,000 | $44,160,000 | $3,680,000 | $55,680,000 | 8% |
| $5,000,000 | $60,000,000 | $55,200,000 | $4,600,000 | $69,600,000 | 8% |
| $7,000,000 | $84,000,000 | $77,114,255 | $6,426,188 | $97,440,000 | 8.2% |
| $10,000,000 | $120,000,000 | $104,485,655 | $8,707,138 | $139,200,000 | 12.9% |
| $15,000,000 | $180,000,000 | $148,261,877 | $12,355,156 | $208,800,000 | 17.6% |
| $25,000,000 | $300,000,000 | $226,160,449 | $18,846,704 | $388,500,000 | 24.6% |
| $41,666,667 | $500,000,000 | $344,750,449 | $28,729,204 | $647,500,000 | 31% |
Wage benchmarks in Colombia
Minimum wage: 1,750,905 pesos a month, set by decree 0159 of 19 February 2026. That decree exists because the Council of State provisionally suspended the December decree that had fixed the same amount, and ordered the government to publish a transitional one within eight days; its article 2 makes it govern until judgment is given in that annulment case. A transport allowance of 249,095 pesos a month, set by decree 1470 of 29 December 2025, is owed on top to employees earning up to two minimum wages; it is not part of the contribution base, so it does not appear in the calculator. Average and median: no line, and this time for a reason read at the source rather than for want of looking. The national statistics institute measures employee pay in the household survey, but publishes it in BANDS of minimum wages rather than as an amount: over January to October 2025 it counted 12.87 million employees, of whom 4.16 million earned less than one minimum wage and 2.35 million exactly one, so slightly more than half of all Colombian employees sat at or below the minimum wage, with 4.12 million between one and two, 1.05 million between two and three and 1.09 million above three. A point estimate cannot be drawn from that without inventing precision, so none is shown. The figure the institute does publish as an amount covers employees and the self-employed together, over main and secondary activity, which cannot be set beside a monthly minimum wage without misleading.
| Benchmark | Gross amount | Source |
|---|---|---|
| Statutory minimum wage (2026) | 1,750,905 COP gross per month (transitional, pending judgment) | Decreto 0159 de 2026 |
A schedule written in tax units, not in pesos
Article 241 of the Estatuto Tributario, in the wording article 34 of law 2010 of 2019 gave it, does not name a single peso. It writes every boundary in UVT, the unidad de valor tributario, and article 868 has the tax administration publish that unit by resolution before 1 January each year, adjusted on the consumer price index for middle incomes. Resolution 000238 of 15 December 2025 put it at 52,374 pesos for 2026, so the zero band covers the first 1,090 units, 57,087,660 pesos a year, and the top rate of 39% begins above 31,000 units. Between them run 19%, 28%, 33%, 35% and 37%.
The published table is not quite a marginal one. Each band carries a fixed amount at its head, 116, 788, 2,296, 5,901 and 10,352 units, and those are the running totals ROUNDED to the whole unit: the exact totals are 115.90, 787.90, 2,296.00, 5,901.00 and 10,352.10. This calculator applies the rates marginally, so it charges a tenth of a unit less than the statute in the 28% and 33% bands, exactly the same in the 35% and 37% bands, and a tenth of a unit more in the 39% band. At the 2026 unit that is 5,237 pesos a year either way.
One consequence of the unit is worth stating plainly: every threshold on this page, including the ones the calculator applies, moves next December when the administration republishes the unit, and a page that quoted pesos alone would go stale without showing it.
Sources: Estatuto Tributario, art. 241 (DIAN) · Resolucion DIAN 000238 de 15 de diciembre de 2025
What leaves the base: the contributions, then a quarter of what remains
Two subtractions stand between a Colombian salary and the schedule. The compulsory contributions go first, and they do not merely reduce the base, they leave it: article 55 for pension and article 56 for health both make them income that is not constitutive of renta and put them outside the withholding base as well.
A quarter of what remains is then exempt under article 206 numeral 10, in the wording article 2 of law 2277 of 2022 gave it, and the article states its own base, the labour payments once the non-constitutive income, the deductions and the other exempt income have been taken out. That quarter is capped at 790 units a year, 41,375,460 pesos in 2026, a cap a salary reaches at a gross of about 3,473 units.
Article 336 adds an outer limit on top: exempt income and special deductions together may not exceed 40% of the same base, nor 1,340 units a year. Neither can bite on a salary alone, 25% being below 40% and 790 below 1,340, and both are nonetheless applied here so that the calculation carries the whole rule. The Constitutional Court was asked to strike both limits down and declined to rule on the merits in each case, in judgment C-180-25 of 14 May 2025 for the 790 units and C-465-25 of 13 November 2025 for the outer limit.
Sources: Estatuto Tributario, arts. 55 y 56 · Ley 2277 de 2022, arts. 2 y 7
The solidarity fund, and the minimum wage that triggers it
Health and pension each take 4% of the contribution base, which article 18 of law 100 of 1993 caps at 25 monthly minimum wages. The pension rate is worth a word: article 20 of that law, as rewritten by article 7 of law 797 of 2003, stops at 15.5% and opens a power to add one point subject to growth. It was decree 4982 of 27 December 2007 that exercised it, setting the rate at 16% from 1 January 2008, of which the employer pays 75% and the employee 25%.
On top of that, an affiliate whose monthly income is equal to or above four minimum wages owes one further point to the pension solidarity fund, and from sixteen minimum wages a subsistence supplement of 0.2% to 1% as well. Neither is marginal: the rate that applies is charged on the WHOLE base, not on the slice above the threshold, so crossing a boundary raises the contribution on the entire salary. Article 20 of law 100 words the supplement ambiguously at its boundaries; article 2.2.3.1.9 of decree 1833 of 2016 closes them, from 16 up to and including 17, then above 17 up to and including 18, and so on.
Every one of those thresholds is read against the minimum wage, and the 2026 figure does not come from the decree that is usually cited. The Council of State provisionally suspended decree 1469 of 29 December 2025 by order of 12 February 2026 and directed the government to publish a transitional one within eight days. Decree 0159 of 19 February 2026 sets the same 1,750,905 pesos a month and, by its article 2, governs until judgment is given in that annulment case.
Sources: Ley 100 de 1993, arts. 18 y 20 (Senado de la Republica) · Decreto 4982 de 2007, art. 1 · Decreto 1833 de 2016, art. 2.2.3.1.9 · Decreto 0159 de 19 de febrero de 2026 · Decreto 1072 de 2015, arts. 2.2.4.3.4 y 2.2.4.3.5
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Source: Estatuto Tributario art. 241 (DIAN), Resolución 000238 de 2025 · Tax year 2026 · Last updated September 2026