Colombia Income Tax Brackets Explained: UVT Thresholds and Expat Tax Rates (2026)

If you have been hunting for a single "expat tax rate" in Colombia, there isn't one. Residents are taxed on a marginal table, and the first slice of it is at 0%. The broader "what do I owe?" overview lives in our Colombia tax guide for expats. This page is only the bracket table and the rules around it.

The UVT (Unidad de Valor Tributario) that governs taxable year 2026 is COP 52,374, fixed by DIAN Resolución 000238 of 15 December 2025. One timing trap: the returns filed from 12 August to 26 October 2026 are for taxable year 2025. The 2026 table below is what you will use when you file in 2027.

This is general information drawn from the statute and DIAN texts cited, not a personal assessment.

Who these brackets apply to

The brackets are for tax residents. Residents, whether Colombian or foreign, are taxed on income and occasional gains from Colombian and foreign sources, and on assets inside and outside Colombia. Non-residents are taxed only on Colombian-source income and occasional gains, and on assets in Colombia.

Residence under article 10 of the Estatuto Tributario is a day count: more than 183 calendar days, continuous or not, including the days of entry and exit, inside any period of 365 consecutive days. Note the wording. "183 or more" is wrong, and our older fiscal residency guide phrases it loosely. If that stay falls across more than one taxable year, you become a resident from the second year.

Your visa is not the test. A cédula de extranjería or a long contract does not make you resident by itself. Days in the country do.

Non-residents

Non-residents do not use the article 241 table. Article 247 sets a 35% rate on Colombian-source taxable income. A 7% rate exists only for foreign university professors without residence, hired for no more than 182 days by a legally established higher-education institution.

A Colombian payer may also have to withhold 15% on personal-service payments under article 408, and that is not the same figure as the 35% rate. Per article 592(2), a non-resident whose entire income was withheld under articles 408 to 411 does not have to file. Verify the withholding rate with DIAN or a contador before relying on it.

The 2026 table, in UVT and pesos

The rate is marginal. Only the slice inside each band is taxed at that band's rate. Article 241 was set by article 34 of Law 2010 of 2019, and DIAN still publishes the same table.

At the 2026 UVT of COP 52,374, the cut points are:

• 1,090 × 52,374 = COP 57,087,660
• 1,700 × 52,374 = COP 89,035,800
• 4,100 × 52,374 = COP 214,733,400
• 8,670 × 52,374 = COP 454,082,580
• 18,970 × 52,374 = COP 993,534,780
• 31,000 × 52,374 = COP 1,623,594,000

These are taxable income (renta líquida gravable), not gross salary.

Arithmetic from article 241, not a DIAN assessment: a taxable base of 1,500 UVT owes (1,500 − 1,090) × 19% = 77.9 UVT. Only the 410 UVT above the zero band is touched. It is not 19% of everything.

What counts as the base before the table

Three ideas matter most.

Baskets are added. Under article 331, the liquid cedular income from work, capital, non-labor income, pensions and dividends is summed, and the article 241 table is applied to that sum. There is no separate rate card per basket.

The 25% labor exemption. Article 206(10) exempts 25% of total labor payments, capped at 790 UVT a year (COP 41,375,460 at the 2026 UVT). It is calculated only after non-taxable income, deductions and other exempt income are subtracted. Paragraph 5 extends it to work income outside a formal employment relationship, but independent workers who deduct costs generally cannot also take it. It is a choice.

The ceiling. In the general basket, exempt income and special deductions together cannot exceed 40% of the net result, and never more than 1,340 UVT a year (COP 70,181,160). The 25% exemption sits inside that ceiling.

Dividends have their own ordering under article 242, with withholding of 0% up to 1,090 UVT and 15% above. That is a separate topic, so take dividends to a contador rather than into a salary estimate.

Withholding is not the bill

Monthly wage withholding under article 383 is a prepayment on a different UVT table. The annual return is what settles the article 241 tax. I will not print the withholding cuts here, because they are not the annual brackets.

A caution I would take seriously: a foreign employer is often not a Colombian withholding agent, so nothing may be withheld in Colombia. That does not mean nothing is owed. Once you are a resident, article 9 reaches foreign-source income, and a contador needs to classify your paycheck. Do not assume a payslip settles anything.

Dated note: Monday 16 November 2026

Monday 16 November 2026 is a paid public holiday, the observance of the 11 November independence holiday. Under Law 51 of 1983, when 11 November does not fall on a Monday, the paid rest moves to the following Monday. If you spend that long weekend in Colombia, those days still count toward the article 10 day test. The holiday does not pause the tax year.

Where to go next

This is general information, not personal tax advice. A licensed contador applies it to a real return. Use only the official DIAN portal for filing. For who files and which form, read the Form 210 guide. For deadlines by NIT digits, use the 2026 tax calendar. I deliberately do not state 2026 filing floors here.

Frequently Asked Questions

❓ What is the UVT for 2026?

The 2026 UVT is COP 52,374, set by DIAN Resolución 000238 of 15 December 2025. It applies to taxable year 2026, while the return filed during 2026 covers taxable year 2025 and uses that year's value. (verify with the official source, as accessed)

❓ How much income is in the 0% band?

The 0% band covers the first 1,090 UVT, which is COP 57,087,660 of the article 241 base in 2026. That is taxable income after the statute's subtractions, not your gross salary. (verify with the official source, as accessed)

❓ If I earn more than 1,090 UVT, is all my income taxed at 19%?

No. Only the slice inside each band is taxed at that band's rate, using the statutory add-on UVT amounts in the table. Crossing 1,090 UVT taxes only the excess at 19%. (verify with the official source, as accessed)

❓ When does a foreigner become a Colombian tax resident?

After more than 183 calendar days inside any 365 consecutive days, counting entry and exit days. If those days fall across two taxable years, residency starts in the second year. A visa type is not the test. (verify with the official source, as accessed)

❓ Do non-residents use these brackets?

No. Article 247 sets 35% on Colombian-source taxable income. Withholding under article 408 can already cover the whole income, in which case a fully withheld non-resident does not have to file under article 592(2). (verify with the official source, as accessed)

❓ Is 25% of my salary automatically tax-free?

No. Article 206(10) exempts 25% of labor payments, but only after other subtractions and only up to 790 UVT a year. That exemption also counts toward the 40% and 1,340 UVT ceiling. (verify with the official source, as accessed)

❓ Is the tax withheld from my pay the amount I owe?

No. Monthly withholding is a prepayment on a different table, and the annual return settles the article 241 tax. A foreign payer may not withhold in Colombia at all, so confirm your position with a contador. (verify with the official source, as accessed)