How to use Colombia Income Tax Calculator
This Colombia income tax calculator estimates your personal income tax (impuesto de renta) on the general basket (cédula general) using the progressive Art. 241 scale, based on the annual taxable income you enter and the tax year you select. Choose between 2023, 2024, 2025 and 2026. Colombia sets its brackets in UVT (Unidad de Valor Tributario), an inflation-indexed unit, so the rates (0%, 19%, 28%, 33%, 35%, 37% and 39%) stay the same while the peso thresholds rise each year as the UVT is re-priced. The calculator applies the scale, then shows your effective rate, marginal rate and a full bracket breakdown, plus your take-home after the 8% employee health and pension contributions.
- Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual taxable income in pesos (renta líquida gravable, not gross salary, for accuracy).
- Keep the filing status as Individual — Colombia has no joint household assessment.
- Click Calculate to see your income tax, effective rate and marginal rate.
- Review the bracket-by-bracket breakdown and your estimated take-home after the 8% contribution.
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How the Colombian UVT scale works
Colombia taxes the general basket (cédula general) — employment, capital and non-employment income — on the progressive scale of Article 241 of the Estatuto Tributario. The seven marginal rates are 0%, 19%, 28%, 33%, 35%, 37% and 39%, and only the income within each band is taxed at that band’s rate. The thresholds are written in UVT (Unidad de Valor Tributario), a unit DIAN re-prices each year for inflation, so the peso boundaries move every year while the rates and the UVT band edges stay fixed. For 2025 one UVT is COP 49,799, which turns the 1,090-UVT first band into COP 54,280,910 taxed at 0%. The table below shows the 2025 peso thresholds.
| Annual taxable income (COP) | UVT band | Marginal rate |
|---|---|---|
| 0 – 54,280,910 | 0 – 1,090 UVT | 0% |
| 54,280,910 – 84,658,300 | 1,090 – 1,700 UVT | 19% |
| 84,658,300 – 204,175,900 | 1,700 – 4,100 UVT | 28% |
| 204,175,900 – 431,757,330 | 4,100 – 8,670 UVT | 33% |
| 431,757,330 – 944,687,030 | 8,670 – 18,970 UVT | 35% |
| 944,687,030 – 1,543,769,000 | 18,970 – 31,000 UVT | 37% |
| Over 1,543,769,000 | Over 31,000 UVT | 39% |
Why the UVT value changes every year
Because the brackets are denominated in UVT, the only thing DIAN updates each year is the peso value of one UVT — there is no need to rewrite the law. The UVT was COP 42,412 in 2023, 47,065 in 2024, 49,799 in 2025 and 52,347 in 2026. Multiplying each UVT boundary (1,090; 1,700; 4,100; 8,670; 18,970; 31,000) by that value gives the year’s peso thresholds, so every band shifts up with inflation. That is why a salary that fell in the 28% band one year can sit lower in the scale the next year even though your nominal pay rose. This calculator stores each year’s UVT value and rebuilds the peso brackets for the year you pick.
Taxable base: renta líquida gravable, not gross salary
The Art. 241 scale is applied to your renta líquida gravable (net taxable income), not to your gross pay. For an employee that base is built up from gross income minus mandatory contributions, minus a 25% exempt income (renta exenta, capped at 790 UVT per year), minus other deductions such as dependants, mortgage interest and voluntary pension — with the combined exempt-income-plus-deductions cap of 40% of net income (maximum 1,340 UVT). To keep things transparent, this tool applies the scale directly to the figure you enter and treats it as the taxable base. If you type your gross salary instead, the result is an upper bound, because in reality those exemptions and deductions would lower the base first.
Social security and your take-home pay
On top of income tax, an employee pays mandatory social security of 8% of the contribution base (IBC): 4% to health (salud) and 4% to pension. The base is your monthly salary, floored at one minimum wage and capped at 25 minimum wages (about COP 427 million a year in 2025), so the contribution stops growing above that ceiling. Workers earning more than four minimum wages also pay an extra 1% to the pension solidarity fund (and up to 1% more above 16 minimum wages), which this calculator does not include. The 8% is subtracted in your take-home estimate.
Effective versus marginal tax rate
Your effective tax rate is your total renta divided by your taxable income — your true average. Your marginal rate is the rate on your next peso, set by the highest band you reach. On a COP 150,000,000 taxable income in 2025 your marginal rate is 28%, but your effective rate is only about 16% because the 0% and 19% bands apply first. Even at COP 300,000,000, where the marginal rate is 33%, the effective rate is around 24%. Knowing the gap helps with decisions about bonuses, a raise or extra freelance income.
Worked examples
Individual, COP 80,000,000, 2025
Inputs: COP 80,000,000 taxable income
Result: ~COP 4.89M income tax · 6.1% effective · 19% marginal
Individual, COP 150,000,000, 2025
Inputs: COP 150,000,000 taxable income
Result: ~COP 24.07M income tax · 16.0% effective · 28% marginal · take-home ~COP 113.9M after 8% contribution
Individual, COP 100,000,000, 2026
Inputs: COP 100,000,000 taxable income
Result: ~COP 9.15M income tax · 9.1% effective · 28% marginal
Glossary
- Impuesto de renta
- Colombia’s personal income tax on the general basket (cédula general), charged on the Art. 241 progressive scale.
- UVT (Unidad de Valor Tributario)
- The inflation-indexed unit DIAN uses to set tax thresholds; re-priced each year (COP 49,799 in 2025, 52,347 in 2026).
- Cédula general
- The unified basket of employment, capital and non-employment income taxed together on the Art. 241 scale.
- Renta líquida gravable
- The net taxable income the scale is applied to — gross income after contributions, the 25% exempt income and other deductions.
- Renta exenta
- The 25% of labour income exempt from tax, capped at 790 UVT per year, applied before the brackets.
- SMMLV
- Salario mínimo mensual legal vigente — the monthly minimum wage; the social-security contribution base is capped at 25 SMMLV.
- DIAN
- Dirección de Impuestos y Aduanas Nacionales — Colombia’s national tax and customs authority.
- Effective tax rate
- Total tax owed divided by total income — your true average tax rate.
- Marginal tax rate
- The tax rate applied to your next peso of taxable income, set by the highest band you reach.
Related reading
Frequently Asked Questions
Why use Colombia Income Tax Calculator?
- Applies the Art. 241 UVT scale (0% to 39%) using the correct UVT value for the year you choose
- Converts the seven UVT bands into this year’s peso thresholds automatically (UVT 49,799 in 2025, 52,347 in 2026)
- Estimates the 8% employee contribution — 4% health (salud) + 4% pension — capped at 25 minimum wages
- Compare the 2023, 2024, 2025 and 2026 tax years, which share the same UVT scale at different peso values
- See your effective rate (renta ÷ income) and marginal rate (rate on your last peso of taxable income)
Common use cases
- Estimate your Colombian renta before filing your declaración de renta with the DIAN
- See how the 0% first band (1,090 UVT) shelters the first COP 54–57 million of taxable income
- Understand why your gross salary overstates the tax until you subtract the 25% renta exenta and deductions
- Compare your high marginal band against your much lower effective tax rate
- Check approximate renta for 2023 or 2024 when reviewing a prior-year return
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