Colombia Personal Income Tax
Detailed personal income tax rates and rules for Colombia in 2026.
Colombia imposes a progressive personal income tax with seven brackets, ranging from 0% to 39%. The 2022 tax reform (Law 2277) added new brackets at 37% and 39% for high-income earners. The first bracket effectively exempts income up to 1,090 UVT (approximately COP 46.5 million annually). Residents are taxed on worldwide income, while non-residents are taxed at a flat 35% on Colombian-source income. Employment income is subject to monthly withholding. Deductions include pension contributions, health insurance, mortgage interest (limited), and dependents. Colombia also provides a 25% income exemption for employment income (capped at 790 UVT per month).
| Income Range (COP) | Tax Rate |
|---|---|
| COL$0 – COL$46.5M | 0% |
| COL$46.5M – COL$72.6M | 19% |
| COL$72.6M – COL$166.4M | 28% |
| COL$166.4M – COL$388.6M | 33% |
| COL$388.6M – COL$908.5M | 35% |
| COL$908.5M – COL$1516.2M | 37% |
| COL$1516.2M+ | 39% |
Filing Deadline
August-October (varies by last two digits of tax ID number)
Residency Rule
Colombia considers individuals as tax residents if they are present in Colombia for 183 days or more within any 365-day period, or if their spouse or dependent children are Colombian tax residents, or if 50% or more of their income or assets are sourced from Colombia. Colombian nationals who can demonstrate tax residency in another country are not automatically treated as Colombian tax residents.
How Colombia Income Tax compares
Colombia’s top personal income tax rate of 39% is the 46th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and South America’s regional average of 30.5%.
