Colombia 2026 transport allowance
A non-wage benefit (CST art. 128) for workers earning up to 2 SMMLV. The Government sets it each year (Law 15 of 1959). At the SMMLV $1,750,905 the allowance is $249,095.
Exact cap
Up to $3,501,810 (2 SMMLV) inclusive → $249,095. At $3,501,811 → $0.
Default example: SMMLV → $249,095
| Item | 2026 amount |
|---|---|
| Wage (SMMLV Decree 1469/2025) | $1,750,905 |
| Cap 2 SMMLV | $3,501,810 |
| Allowance (Decree 1470/2025 art. 1) | $249,095 |
| Is it salary / prima / severance? | No (CST 128) |
Common scenarios
| Monthly wage | Eligible? | Allowance |
|---|---|---|
| $1,750,905 (SMMLV) | Yes | $249,095 |
| $2,000,000 | Yes | $249,095 |
| $3,000,000 | Yes | $249,095 |
| $3,501,810 (exact cap) | Yes | $249,095 |
| $3,501,811 | No | $0 |
| $4,000,000 | No | $0 |
2026 rules and scope
| Rule | Detail |
|---|---|
| 2026 SMMLV | Decree 1469/2025 art. 1 — $1,750,905 (SISJUR i=191925) |
| 2026 allowance | Decree 1470/2025 art. 1 — $249,095 from 1 Jan 2026 (SISJUR i=191926) |
| Cap | Up to 2 SMMLV = $3,501,810 |
| Nature | Not salary (CST 128); not a wage factor for prima or cesantías |
| Remote work | May be replaced by a connectivity allowance (Law 2088/2021) |
Sources
- Decree 1470/2025 SISJUR
- Decree 1469/2025 SISJUR
- Law 15 of 1959 art. 2; CST art. 128
Educational estimate
SISJUR still notes a precautionary stay on 1469; the figures match transitory Decree 159/2026. This page uses $1,750,905 / $249,095 for 2026. Not legal advice.