Country guides · Sources checked 28 Oct 2026
Tax guide

Colombia · Tax guide

DIAN's 2026 individual-return campaign covers tax year 2025. Residence and income category determine the applicable return.

By Sources checked 28 Oct 2026

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.

On-site calculator · Sources checked 29 Oct 2026

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.

Income and employment
Eligible allowances and deductions

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
MonthAnnual taxable receipts including severance-fund depositEmployee health, pension and solidarity contributions
2026-01COP 8,960,000.00COP 720,000.00
2026-02COP 8,000,000.00COP 720,000.00
2026-03COP 8,000,000.00COP 720,000.00
2026-04COP 8,000,000.00COP 720,000.00
2026-05COP 8,000,000.00COP 720,000.00
2026-06COP 12,000,000.00COP 720,000.00
2026-07COP 8,000,000.00COP 720,000.00
2026-08COP 8,000,000.00COP 720,000.00
2026-09COP 8,000,000.00COP 720,000.00
2026-10COP 8,000,000.00COP 720,000.00
2026-11COP 8,000,000.00COP 720,000.00
2026-12COP 12,000,000.00COP 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

External official resource

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

Official sources

Sources checked 28 Oct 2026 · 2026 filing / AG 2025

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