DoubleTaxationTaxes on salary: Colombia preliminary data
How much income tax and social contributions are paid on a salary in Colombia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | COP 264,220,408 ≈ €60,000 |
|---|---|
| Income tax | COP 36,878,354 ≈ €8,374 |
| Employee contributions | COP 23,779,837 ≈ €5,400 |
| Take-home pay | COP 203,562,218 ≈ €46,226 |
| Employer contributions and payroll taxes | COP 65,653,487 ≈ €14,909 |
| Employer's labour cost | COP 329,873,895 ≈ €74,909 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 COP 132,110,204 | €60,000 COP 264,220,408 | €120,000 COP 528,440,816 |
|---|---|---|---|
| Sole proprietor | COP 24,191,139 20.3 % | COP 67,242,155 28.3 % | COP 163,676,454 34.4 % |
| Company | COP 57,071,608 48.0 % | COP 114,143,216 48.0 % | COP 228,286,433 48.0 % |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — retail shops, minimarkets, hairdressers: 0-6,000 UVT | COP 1,585,322 1.3 % | COP 3,170,645 1.3 % | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — retail shops, minimarkets, hairdressers: 6,000-15,000 UVT | above the regime's limit | above the regime's limit | COP 14,796,343 3.1 % |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — retail shops, minimarkets, hairdressers: 15,000-30,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — retail shops, minimarkets, hairdressers: 30,000-100,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — commerce, industry, technical services, other activities: 0-6,000 UVT | COP 2,113,763 1.8 % | COP 4,227,527 1.8 % | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — commerce, industry, technical services, other activities: 6,000-15,000 UVT | above the regime's limit | above the regime's limit | COP 10,568,816 2.2 % |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — commerce, industry, technical services, other activities: 15,000-30,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — commerce, industry, technical services, other activities: 30,000-100,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — food and drink outlets, transport: 0-6,000 UVT | COP 4,095,416 3.4 % | COP 8,190,833 3.4 % | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — food and drink outlets, transport: 6,000-15,000 UVT | above the regime's limit | above the regime's limit | COP 17,966,988 3.8 % |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — food and drink outlets, transport: 15,000-30,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Régimen Simple de Tributación (SIMPLE) — food and drink outlets, transport: 30,000-100,000 UVT | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
Exención de pensiones (Art. 206 num. 5 ET)
For pensioners · rate 0.0 %
Who: Residents receiving old-age, disability, survivor or occupational-risk pensions.
Pension income is taxed only on the part of the monthly payment above 1,000 UVT (COP 52.4m per month in 2026).
Legal basis: Estatuto Tributario Art. 206 num. 5
Tax residence
The tax residence check does not cover Colombia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 4403.673468 COP (Superintendencia Financiera de Colombia — TRM (open data series on datos.gov.co), rate valid 31 Dec 2025–2 Jan 2026, 2026-01-02) ↗
Sources
- Senado de la República — Estatuto Tributario, Arts. 240–242 (Art. 241 rate table)
- Senado de la República — Estatuto Tributario, Art. 206 (exempt labour and pension income)
- CREG legal database — Ley 2277 de 2022 (Arts. 206, 240, 242, 254-1, 336, 908 ET)
- CREG legal database — DIAN Resolución 000238 de 2025 (UVT 2026 = COP 52,374)
- US SSA — Social Security Programs Throughout the World: The Americas, 2019 — Colombia
- Superintendencia Financiera via datos.gov.co — TRM series
- DIAN normograma — Estatuto Tributario compiled (Art. 55, 56, 206 num. 10, 336 as amended by Ley 2277/2022)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.