Personal income tax
Use the current-year resident guidance to classify income, deductions and tax credits. Do not use older Ayuda Renta editions for the 2025 return.
Filing & deadlines
Ayuda Renta is an official downloadable Excel aid for preparing a draft. Complete and submit the actual return through DIAN's services; downloading the workbook does not file it.
Business and scope
The individual tool is distinct from corporate and SIMPLE-regime obligations. Use the taxpayer category and current instructions appropriate to your activity.
Salary and take-home pay calculator
Colombia 2026 annual resident employee calculation, age 18–55, ordinary salary (not salario integral), one employer throughout 2025 and 2026 at the same fixed salary. Supports monthly pay COP 4–15 million and a salary bonus up to COP 1 million. Calculates social insurance, prima, prior-year severance/interest paid or credited in 2026, and final annual income tax.
Annual estimate · 2026
- Annual taxable receipts including severance-fund deposit
- COP 112,960,000.00
- Employee health, pension and solidarity contributions
- COP 8,640,000.00
- Severance deposited in restricted fund (excluded from cash net)
- COP 8,000,000.00
- Annual income tax
- COP 2,742,000.00
- Annual cash pay after final income tax
- COP 93,578,000.00
- Average per calendar month (annual net ÷ 12)
- COP 7,798,166.67
Calculation details
- Statutory prima de servicios
- COP 8,000,000.00
- Prior-year severance interest paid in January
- COP 960,000.00
- Tax deductions applied
- COP 32,800,000.00
- Taxable income after allowances
- COP 71,520,000.00
| Month | Annual taxable receipts including severance-fund deposit | Employee health, pension and solidarity contributions |
|---|---|---|
| 2026-01 | COP 8,960,000.00 | COP 720,000.00 |
| 2026-02 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-03 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-04 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-05 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-06 | COP 12,000,000.00 | COP 720,000.00 |
| 2026-07 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-08 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-09 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-10 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-11 | COP 8,000,000.00 | COP 720,000.00 |
| 2026-12 | COP 12,000,000.00 | COP 720,000.00 |
Includes employee health/pension at 4% each, solidarity contributions and the 25-minimum-wage ceiling. The new pension contribution system is not applied early; its implementation date is subject to the Constitutional Court's transition. Prima equals one month's fixed salary plus one twelfth of the current salary bonus. Opening severance assumes no 2025 variable pay: one month's salary is deposited into the severance fund and 12% interest paid in cash. Gross includes that fund deposit; cash net explicitly excludes it. Their exemption and the 25% wage exemption enter the 40%/1,340-UVT annual limit; the wage exemption is capped at 790 UVT. Eligible dependants receive the 10%/384-UVT deduction plus 72 UVT each outside the general cap (up to four). Excludes transport allowance eligibility, other income, voluntary savings, joint claims for the same dependant and special regimes. Tax is rounded to the nearest COP 1,000 for annual filing; monthly rows show cash payments and social deductions, not withholding.
Official basis and tool instructions
Official Ayuda Renta 2025 workbook and filing instructions
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 1https://micrositios.dian.gov.co/renta-personas-naturales-ag-2025/como-hacer-su-declaracion/
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 2https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-094-2026.aspx
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 3https://micrositios.dian.gov.co/renta-personas-naturales-ag-2025/todo-lo-que-usted-debe-saber-sobre-renta/
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 4https://www.dian.gov.co/Transaccional/Paginas/Prevalidadores.aspx
Official sources
Sources checked 28 Oct 2026 · 2026 filing / AG 2025
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 1https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-094-2026.aspx
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 2https://micrositios.dian.gov.co/renta-personas-naturales-ag-2025/todo-lo-que-usted-debe-saber-sobre-renta/
- Dirección de Impuestos y Aduanas Nacionales (DIAN) — Reference 3https://www.dian.gov.co/Transaccional/Paginas/Prevalidadores.aspx