Note that the withholding rates applied to non-residents are described in 6.5.
Annual employment income (including anything that assimilates to remuneration, such as benefits-in-kind (4.1)) must be adjusted as described below before applying the table (Colombian Tax Statute, Art 383, para 2). This table applies to withholding at source for salaries.
| UVT ranges | Marginal rate | Tax |
| since | until | | |
| >0 | 95 | 0% | 0 |
| >95 | 150 | 19% | (Taxed labour income expressed in UVT minus 95 UVT) × 19% |
| >150 | 360 | 28% | (Taxed labour income expressed in UVT minus 150 UVT) × 28% plus 10 UVT |
| >360 | 640 | 33% | (Taxed labour income expressed in UVT minus 360 UVT) × 33% plus 69 UVT |
| >640 | 945 | 35% | (Taxed labour income expressed in UVT minus 640 UVT) × 35% plus 162 UVT |
| >945 | 2,300 | 37% | (Taxed labour income expressed in UVT minus 945 UVT) × 37% plus 268 UVT |
| >2,300 | From now on | 39% | (Taxed labour income expressed in UVT minus 2,300 UVT) × 39% plus 770 UVT |
There
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Web page updated on 17 Mar 2025 16:16