🇨🇴 Colombia Statutory Tax Guide
Colombia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Dirección de Impuestos y Aduanas Nacionales (DIAN).
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📜 Statutory Authority & Legal Framework
In Colombia, personal income taxation is administered by the Dirección de Impuestos y Aduanas Nacionales (DIAN) under the authority of Estatuto Tributario Nacional (Tributación en UVT).
Colombian progressive income tax from 0% up to 39% plus 4% health and 4% pension contributions.
📊 2026 Progressive Marginal Tax Brackets
ISO: COP| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 0 – 1,090 UVT (0%) | 0.0% | Tax-Free Allowance |
| 1,090 – 1,700 UVT (19%) | 19.0% | Tier 2 |
| 1,700 – 4,100 UVT (28%) | 28.0% | Tier 3 |
| 4,100 – 8,600 UVT (33%) | 33.0% | Tier 4 |
| 8,600 – 18,970 UVT (35%) | 35.0% | Tier 5 |
| 18,970 – 31,000 UVT (37%) | 37.0% | Tier 6 |
| Over 31,000 UVT (39%) | 39.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
Salud y Pensión Obligatoria
Employee Share: 8.0%
Employer Share: 20.5%
Frequently Asked Questions: Colombia Taxation
What are the income tax brackets in Colombia? ↓
Colombia operates a progressive tax system administered by Dirección de Impuestos y Aduanas Nacionales (DIAN) under Estatuto Tributario Nacional (Tributación en UVT).
What social security or pension contributions apply in Colombia? ↓
Mandatory contributions include: Salud y Pensión Obligatoria (8.0%).