Colombia Tax Calculator 2026

Colombia Income Tax Brackets 2026

Tax brackets are defined in UVT (Unidad de Valor Tributario). UVT 2026 = COP 52,374

Bracket	UVT Range	Income Range (COP)	Tax Rate	Marginal Tax
1	0 - 1,090	COP 0 - 57,087,660	0%	Tax-free
2	1,090 - 1,700	COP 57,087,660 - 89,035,800	19%	(Income - 1,090 UVT) × 19%
3	1,700 - 4,100	COP 89,035,800 - 214,733,400	28%	(Income - 1,700 UVT) × 28% + 116 UVT
4	4,100 - 8,670	COP 214,733,400 - 454,082,580	33%	(Income - 4,100 UVT) × 33% + 788 UVT
5	8,670 - 18,970	COP 454,082,580 - 993,534,780	35%	(Income - 8,670 UVT) × 35% + 2,296 UVT
6	18,970 - 31,000	COP 993,534,780 - 1,623,594,000	37%	(Income - 18,970 UVT) × 37% + 5,901 UVT
7	31,000+	COP 1,623,594,000+	39%	(Income - 31,000 UVT) × 39% + 10,352 UVT

Social Security Contributions (Aportes a Seguridad Social)

Contribution	Employee Rate	Employer Rate	Total
Health Insurance (EPS)	4%	8.5%	12.5%
Pension (AFP)	4%	12%	16%
Total	8%	20.5%	28.5%

Note: Additional solidarity fund contributions (1-2%) may apply for earnings above 4 minimum wages. Minimum contribution base: COP 1,750,905/month. Maximum contribution base: 25 minimum wages.

🌴 Colombia for Digital Nomads

Colombia has become one of the most popular digital nomad destinations in Latin America, especially Medellín, known as the "City of Eternal Spring."

🏠

Low Cost of Living

~$1,500/month for comfortable lifestyle in Medellín

📋

V Visa

Digital nomad visa for up to 2 years

🌐

Good Connectivity

Strong internet in major cities

🕐

Time Zone

Eastern Time compatible (UTC-5)

Tax Tip: Tax residency is triggered after 183 days in a 365-day period. Non-residents working remotely for foreign clients may not be subject to Colombian tax on foreign income. Consult a local tax advisor for your specific situation.

Worked Examples - Colombia Tax 2026

Example 1: COP 50,000,000/year (~$11,600 USD)

Gross Income COP 50,000,000

Health Insurance (4%) -COP 2,000,000

Pension (4%) -COP 2,000,000

Income Tax (below threshold) COP 0

Net Income COP 46,000,000

Effective Rate 8.0%

Example 2: COP 120,000,000/year (~$28,000 USD)

Gross Income COP 120,000,000

Health Insurance (4%) -COP 4,800,000

Pension (4%) -COP 4,800,000

Income Tax -COP 10,655,336

Net Income COP 99,744,664

Effective Rate 16.9%

Example 3: COP 500,000,000/year (~$116,000 USD)

Gross Income COP 500,000,000

Health Insurance (4%) -COP 20,000,000

Pension (4%) -COP 20,000,000

Income Tax -COP 120,277,358

Net Income COP 339,722,642

Effective Rate 32.1%

Frequently Asked Questions

What are the income tax rates in Colombia for 2026?

Colombia has 7 progressive income tax brackets for 2026: 0% (up to 1,090 UVT / COP 57,087,660), 19% (1,090-1,700 UVT), 28% (1,700-4,100 UVT), 33% (4,100-8,670 UVT), 35% (8,670-18,970 UVT), 37% (18,970-31,000 UVT), and 39% (above 31,000 UVT). The UVT (Tax Value Unit) for 2026 is COP 52,374.

What is the UVT value for 2026 in Colombia?

The UVT (Unidad de Valor Tributario / Tax Value Unit) for 2026 is COP 52,374. This is a 5.2% increase from the 2025 value of COP 49,799. Tax brackets and deductions in Colombia are defined in UVTs and converted to COP using this annual value. The UVT is updated each year by DIAN based on inflation.

What are the social security contribution rates in Colombia?

In Colombia, employees contribute 8% of their salary to social security: 4% for health insurance (EPS) and 4% for pension (AFP). Employers contribute an additional 20.5% (8.5% health + 12% pension). Total social security contributions are 28.5% of salary. High earners may also pay 1-2% to the solidarity fund.

What is the tax-free threshold in Colombia for 2026?

The tax-free threshold in Colombia for 2026 is 1,090 UVT, which equals COP 57,087,660 (approximately USD 13,300). Income below this threshold is not subject to income tax, though social security contributions of 8% still apply. This makes Colombia relatively generous for lower-income earners.

How are non-residents taxed in Colombia?

Non-residents in Colombia are taxed at a flat rate of 35% on Colombian-source income. Tax residency is established after spending 183 days in Colombia within a 365-day period. Once you become a resident, you're taxed on worldwide income using the progressive rates (0-39%).

Does Colombia have a digital nomad visa?

Yes, Colombia offers a V Visa (digital nomad visa) allowing stays of up to 2 years for remote workers. To qualify, you must prove remote work for a foreign company or clients. Digital nomads working for foreign clients may not be subject to Colombian tax on foreign income until they become tax residents. Colombia, especially Medellín, is known for affordable living (around $1,500/month), good internet connectivity, and a large expat community.

What is the minimum wage in Colombia for 2026?

The minimum wage in Colombia for 2026 is COP 1,750,905 per month (approximately USD 407), plus a transport allowance of approximately COP 200,000. This represents a 22.7% increase from 2025. Annual minimum wage is approximately COP 21,010,860. Social security contributions are calculated on a minimum of 1 minimum wage and maximum of 25 minimum wages.

Calculate Your Colombian Tax