Colombia tax: key insights
- Tax year & currency
- 2026 · COP. calendar year 2026
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- SMMLV decree 0159/2026 is transitional pending Consejo de Estado nullity case.
- Scenario detail 3
- FSP bands from Law 797/2003 (not re-fetched); pension reform (Law 2381/2024) changes from April 2027 — out of scope for 2026.
- Scenario detail 4
- Procedure 2 (semiannual fixed %) not modelled.
Colombia salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- DIAN Res. 000238/2025 — UVT 2026
- La República — Decree 0159/2026 minimum wage
- Siempre al Día — retención salarios 2026
- Forvis Mazars — alivios tributarios 2026
- Vanguardia — pension reform from April 2027
Open issues in the supplied research
- SMMLV decree 0159/2026 is transitional pending Consejo de Estado nullity case.
- FSP bands from Law 797/2003 (not re-fetched); pension reform (Law 2381/2024) changes from April 2027 — out of scope for 2026.
- Procedure 2 (semiannual fixed %) not modelled.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.