Colombia payroll withholding 2026
At COP $10,000,000 gross with no art. 387 deductions, estimated withholding is $351,398. With dependents (10% / 32 UVT cap) it falls to $161,401. At $20,000,000 (25% exemption capped at 790/12 UVT) withholding is $2,454,602.
What this calculator subtracts
Health 4%, pension 4% and FSP (when applicable) as non-taxable contributions. Then the 25% exemption (790 UVT/year; monthly 790/12) and art. 387 deductions. Exempt income plus 387 deductions cannot exceed the 40% art. 388 cap.
Default example: $10,000,000 → $351,398
| Item | Amount |
|---|---|
| Gross salary | $10,000,000 |
| Health 4% + pension 4% + FSP 1% | $900,000 |
| Net base | $9,100,000 |
| 25% exempt income | $2,275,000 |
| Taxable base | $6,825,000 |
| Art. 383 withholding | $351,398 |
Common 2026 scenarios
| Gross salary | Dependents | Withholding |
|---|---|---|
| $5,000,000 | No | $0 (under 95 UVT) |
| $10,000,000 | No | $351,398 |
| $10,000,000 | Yes (10% / 32 UVT) | $161,401 |
| $10,000,000 + AFC $1,000,000 | No | $161,401 |
| $20,000,000 | No | $2,454,602 |
Art. 383 table (2026 UVT = $52,374)
| Taxable base | Rate | Formula |
|---|---|---|
| Up to 95 UVT | 0% | 0 |
| >95 to 150 | 19% | (Base − 95) × 19% |
| >150 to 360 | 28% | (Base − 150) × 28% + 10 |
| >360 to 640 | 33% | (Base − 360) × 33% + 69 |
| >640 to 945 | 35% | (Base − 640) × 35% + 162 |
| >945 to 2,300 | 37% | (Base − 945) × 37% + 268 |
| Over 2,300 | 39% | (Base − 2,300) × 39% + 770 |
95 UVT = COP $4,975,530 of taxable base. 2026 UVT = $52,374 (DIAN Resolution 000238/2025). Minimum wage = $1,750,905 (Decree 1469/2025).
Art. 387 deductions
- Dependents: 10% of monthly gross labor income, capped at 32 UVT ($1,675,968). One slot, not per child.
- Prepaid medicine / health insurance: capped at 16 UVT ($837,984).
- Housing interest: the monthly amount you enter. The annual income-tax cap (art. 119) is separate.
- AFC / voluntary pension (arts. 126-1 and 126-4): excluded from the withholding base. Combined cap 30% of labor income and 3,800 UVT a year (prorated). Counts inside the 40% art. 388 basket.
Sources
Educational estimate
The fixed procedure 2 percentage can differ if salary was not constant. Confirm with payroll or DIAN.