25% exempt labor income
Tax Code article 206 number 10 (Law 2277) exempts 25% of labor payments, capped at 790 UVT a year. Monthly withholding uses 790/12.
This page uses the same engine as procedimiento 2 withholding: it subtracts 4% health, 4% pension, and FSP, then applies the 25% and the 40% basket (art. 388).
Wage COP 10,000,000: contributions 900,000, net base 9,100,000, 25% = COP 2,275,000. The monthly 790 UVT / 12 cap is COP 3,447,955 (UVT 52,374).
Not DIAN advice. Excludes integral wages, fees, AFC/FVP, and art. 387 deductions. Table 383 lives on the withholding calculator.
How it is calculated
Net base = wage − 4% health − 4% pension − FSP Raw exemption = min(25% × net base, 790 UVT / 12) Applicable exemption = min(raw exemption, room in the 40% art. 388 basket)
| Item | COP 10,000,000 |
|---|---|
| Health + pension + FSP | COP 900,000 |
| Net base | COP 9,100,000 |
| 25% of the base | COP 2,275,000 |
| 790 UVT / 12 cap | COP 3,447,955 |
| Applicable exemption | COP 2,275,000 |
At this wage the 25% fits under the cap and under the 40% basket (COP 3,640,000). With no AFC or 387, the taxable base is COP 6,825,000.
Sources
- Tax Code arts. 206 no. 10 and 388. 2026 UVT = COP 52,374 (DIAN Resolution 000238/2025). Same math as procedimiento 2 salary withholding.
Tax Code art. 206 no. 10 (Law 2277): 25% of the net labor base, capped at 790 UVT per year.
Net base: wage minus 4% health, 4% pension, and FSP. COP 10,000,000 → base 9,100,000 → 25% = COP 2,275,000.
Monthly withholding uses 790/12 × UVT 52,374 = COP 3,447,955. The 25% cannot exceed that monthly slice.
Yes. Exempt items (AFC/FVP + 25%) plus art. 387 deductions cannot exceed 40% of the net base.
No. It only shows the 25% exemption. Table 383 lives on the withholding calculator.
No. This is the same procedimiento 2 salary engine; integral pay and fees are out of scope.
Continue with net salary and Colombia UVT.