Colombia Income Tax Calculator 2026
Calculate your exact net salary in Colombia after Impuesto sobre la Renta y Complementarios and social security. All 5 tax brackets. Updated Q1 2026.
Your employer pays an additional $4,350 (8.7% of gross). Total employment cost = $54,350.
How income tax works in Colombia
Income tax in Colombia is administered by the Dirección de Impuestos y Aduanas Nacionales (DIAN) under Impuesto sobre la Renta y Complementarios. Amounts indexed annually to UVT (2026 UVT = COP 47,065). No state income taxes. Brackets in COP.
Colombia uses a progressive schedule of 5 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (4.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Colombia pays salaries across 12 monthly instalments.
Key tax dates in Colombia
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | August (varies by last digit of cédula) |
| Withholding regime | Impuesto sobre la Renta y Complementarios |
Deductions and allowances
- ·Exempt: 25% of employment income (max 2,880 UVT)
- ·Mandatory health 4% + pension 4%
- ·Voluntary pension up to 30%
- ·Housing interest
Amounts indexed annually to UVT (2026 UVT = COP 47,065). No state income taxes. Brackets in COP.
Special tax regimes
Cedular taxation: employment, capital, and dividend income each taxed separately.
Read full guide →All 5 brackets for 2026
| # | Income Range ($) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | $0 — $50,931,000 | 0% | 4.0% |
| 02 | $50,931,000 — $203,724,000 | 19% | 17.5% |
| 03 | $203,724,000 — $407,448,000 | 28.0% | 24.0% |
| 04 | $407,448,000 — $611,172,000 | 33% | 27.8% |
| 05 | $611,172,000 — ∞ | 39% | — |
Source · Dirección de Impuestos y Aduanas Nacionales (DIAN) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Colombia?+
Colombia applies progressive Impuesto sobre la Renta y Complementarios rates from 0.0% on the lowest band up to 39.0% on the highest, across 5 brackets in 2026.
How much social security do you pay in Colombia?+
Employees pay 4.0% of gross salary as social security. Amounts indexed annually to UVT (2026 UVT = COP 47,065). No state income taxes. Brackets in COP.
What is the Impuesto sobre la Renta y Complementarios personal allowance in Colombia?+
The main allowances are: Exempt: 25% of employment income (max 2,880 UVT); Mandatory health 4% + pension 4%. See §03 for the full list.
When do you file taxes in Colombia?+
The filing deadline in Colombia is August (varies by last digit of cédula). Tax year runs 1 January to 31 December.
How much take-home pay on $18,000,000 gross in Colombia?+
On a $18,000,000 gross salary the effective rate is 4.0%, leaving approximately $17,280,000 net per year — about $1,440,000 per month across 12 payments. (For reference: $50,000 gross nets $48,000.)
Does Colombia have any special tax regimes for expats?+
Cedular taxation: employment, capital, and dividend income each taxed separately.
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