Colombia public holidays 2026, VAT rate and tax data
Colombia: VAT rate 19% since 1 Feb 2017; 19 public holidays in 2026 (next: Día de Todos los Santos, 2 Nov 2026); corporate tax rate 35%; minimum wage 1750905 COP/month; policy interest rate 12.25%; inflation rate (CPI) 6.29%.
12 series, each cited to the official source it was verified against; most recently verified 30 Oct 2026; 1 past its update cycle. Currency COP.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CO", "series": "vat", "value": 19, "unit": "percent", "effective_from": "2017-02-01", "last_confirmed": "2026-09-10", "source": { "name": "Estatuto Tributario, Artículo 468 (tarifa general del IVA)", "url": "http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr019.html" } }
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Colombia public holidays 2026
19 days in 2026; next: Día de Todos los Santos on 2 Nov 2026. Official source: Ley 51 de 1983 ('Ley Emiliani') · last verified 30 Jul 2026 secondary
Fixed by law 8 Confirmed 2 Substitute 9
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 12 Jan 2026 Mon | Día de los Reyes Magos (Epifanía) trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 23 Mar 2026 Mon | Día de San José trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 2 Apr 2026 Thu | Jueves Santo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 1 May 2026 Fri | Día del Trabajo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 18 May 2026 Mon | Ascensión del Señor trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 8 Jun 2026 Mon | Corpus Christi trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 15 Jun 2026 Mon | Sagrado Corazón de Jesús trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 29 Jun 2026 Mon | San Pedro y San Pablo | Confirmed | Ley 51 de 1983 ('Ley Emiliani') |
| 13 Jul 2026 Mon | Nuestra Señora del Rosario de Chiquinquirá Ley 2578 de 2026, vigente desde su promulgación el 2 de junio de 2026; primera conmemoración; trasladado del 9 de julio |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 20 Jul 2026 Mon | Día de la Independencia | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 7 Aug 2026 Fri | Batalla de Boyacá | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 17 Aug 2026 Mon | Asunción de la Virgen trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 12 Oct 2026 Mon | Día de la Raza / Diversidad Étnica y Cultural | Confirmed | Ley 51 de 1983 ('Ley Emiliani') |
| 2 Nov 2026 Mon | Día de Todos los Santos trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 16 Nov 2026 Mon | Independencia de Cartagena trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 8 Dec 2026 Tue | Inmaculada Concepción | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 25 Dec 2026 Fri | Navidad | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
2027 dates already held (19)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 11 Jan 2027 Mon | Día de los Reyes Magos (Epifanía) trasladado del 6 de enero |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 22 Mar 2027 Mon | Día de San José trasladado del 19 de marzo |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 25 Mar 2027 Thu | Jueves Santo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 26 Mar 2027 Fri | Viernes Santo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 1 May 2027 Sat | Día del Trabajo | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 10 May 2027 Mon | Ascensión del Señor trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 31 May 2027 Mon | Corpus Christi trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 7 Jun 2027 Mon | Sagrado Corazón de Jesús trasladado |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 5 Jul 2027 Mon | San Pedro y San Pablo trasladado del 29 de junio |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 12 Jul 2027 Mon | Nuestra Señora del Rosario de Chiquinquirá Ley 2578 de 2026; art. 6 bajo demanda de inconstitucionalidad admitida en junio de 2026, sin fallo; trasladado del 9 de julio |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 20 Jul 2027 Tue | Día de la Independencia | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 7 Aug 2027 Sat | Batalla de Boyacá | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 16 Aug 2027 Mon | Asunción de la Virgen trasladado del 15 de agosto (domingo) |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 18 Oct 2027 Mon | Día de la Raza / Diversidad Étnica y Cultural trasladado del 12 de octubre |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 1 Nov 2027 Mon | Día de Todos los Santos cae en lunes, no se traslada |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 15 Nov 2027 Mon | Independencia de Cartagena trasladado del 11 de noviembre |
Substitute | Ley 51 de 1983 ('Ley Emiliani') |
| 8 Dec 2027 Wed | Inmaculada Concepción | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
| 25 Dec 2027 Sat | Navidad | Fixed by law | Ley 51 de 1983 ('Ley Emiliani') |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Colombia value
Rate schedules and breakdowns
Withholding tax rates
20–35% across 5 withholding taxes — no single rate · in force from 2023-01-01 · Official source: Estatuto Tributario: art. 245 (dividends to foreign entities and non-residents… · last verified 10 Sep 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends to foreign entities and non-resident individuals (ET art. 245) | 20 | dividends and participations paid to foreign companies and entities without a principal domicile in Colombia, to non-resident individuals, and to estates of non-resident decedents; withheld at source on the gross payment | 2023-01-01 | ET art. 245 (as amended by Ley 2277 de… |
| TWO-LAYER RULE FOR UNTAXED PROFITS (parágrafo 1): where the distributed profits were NOT taxed at the company level, they first bear the art. 240 corporate rate (35%), and the 20% then applies to the remainder ('se aplicará una vez disminuido este impuesto') - an effective 48%… | |||||
| interest | Interest to non-residents (ET art. 408) - 15% or 20% by loan term | — | Colombian-source interest paid to non-residents; the rate depends on the term of the underlying credit - there is no single interest rate | — | ET art. 408: interest on 'créditos… |
| RATE IS NULL AT THIS LEVEL BECAUSE ART. 408 SPLITS BY TERM: 15% for credits of one year or more (and leasing interest), 20% for shorter-term interest. Certain foreign-trade short-term credits are not deemed Colombian-source at all (art. 25) and bear no withholding. | |||||
| royalties | Royalties, licences and software to non-residents (ET art. 408) | 20 | royalties, exploitation of any kind of industrial property or know-how, literary/artistic/scientific property, film exploitation and software licensing paid to non-residents; on the gross payment | — | ET art. 408: for 'regalías… |
| The same 20% head covers technical services, technical assistance and consultancy rendered by non-residents, whether performed in Colombia or from abroad. | |||||
| management-fees | Management or direction fees (ET art. 408 inc. 4) | 33 | payments to a non-resident parent or related party for 'administración o dirección' (management or direction) services | — | ET art. 408: payments for… |
| non-cooperative-jurisdictions | Payments to non-cooperative or nil/low-tax jurisdictions (ET art. 408 parágrafo) | 35 | payments of any kind constituting Colombian-source income to beneficiaries located in non-cooperative jurisdictions or jurisdictions of nil or low taxation, or under preferential tax regimes | — | ET art. 408 parágrafo: such payments… |
| The 35% is not written in art. 408 itself; the parágrafo points to the art. 240 general corporate rate, currently 35%. | |||||
Personal income tax brackets
0–39% across 7 bands · in force from 2020-01-01 · Official source: Estatuto Tributario, Artículo 241 (tarifa para las personas naturales… · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1090 | 0 |
| 1090 | 1700 | 19 |
| 1700 | 4100 | 28 |
| 4100 | 8670 | 33 |
| 8670 | 18970 | 35 |
| 18970 | 31000 | 37 |
| 31000 | — | 39 |
Statutory social-insurance contributions
0–16% across 7 contribution branches · in force from 2026-01-01 · Official source: Ley 100 de 1993, arts. 18, 20, 27, 157, 202 y 204, con las modificaciones de la… · last verified 26 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| pension | Sistema General de Pensiones — cotización obligatoria (Colpensiones o fondo privado) | 16 | 4 | 12 | percent | Ingreso Base de Cotización (IBC): the worker's monthly salary. The auxilio de transporte is EXCLUDED. Where the worker is on salario integral the IBC is 70 % of that salary. Payments agreed as non-constitutive of salary cannot exceed 40 % of total remuneration for IBC purposes (art. 30 de la Ley 1393 de 2010). MINIMUM 1 SMMLV = COP 1.750.905/month; MAXIMUM 25 SMMLV = COP 43.772.625/month for 2026. | COP |
| THE 12/4 SPLIT IS NOT A SEPARATE RULE — art. 20 states a single 16 % and allocates 75 % of it to the employer and 25 % to the worker; 12 and 4 are the arithmetic. THE CEILING IS EXPRESSED IN MINIMUM WAGES, NOT IN PESOS, so it re-prices every 1 January with the SMMLV: 25 ×… | |||||||
| fondo_solidaridad_pensional | Fondo de Solidaridad Pensional — aporte adicional del trabajador de altos ingresos | 1 | 1 | 0 | percent | The same pension IBC, but payable ONLY where the IBC is 4 SMMLV or more — COP 7.003.620/month or more in 2026. Below that threshold the rate is nil. Above 16 SMMLV a further progressive surcharge applies on top of the 1 %, rising in steps to a maximum additional 1 %, so the top combined rate is 2 %. Same 25 SMMLV ceiling as the pension contribution. | COP |
| EMPLOYEE-ONLY AND CONDITIONAL — the most commonly omitted Colombian deduction, because it does not touch anyone earning less than four minimum wages and is therefore invisible on most payslips. THE THRESHOLD IS A LIABILITY THRESHOLD, NOT AN EXCESS RULE: at 4 SMMLV or more the 1… | |||||||
| salud | Sistema General de Seguridad Social en Salud — régimen contributivo (EPS) | 12.5 | 4 | 8.5 | percent | The same Ingreso Base de Cotización as the pension contribution, with the same 1 SMMLV floor (COP 1.750.905) and 25 SMMLV ceiling (COP 43.772.625) for 2026, the same exclusion of the auxilio de transporte, the same 70 % rule for salario integral and the same 40 % limit on non-salary payments. THE EMPLOYER'S 8,5 % IS NOT PAYABLE at all where the exoneración of art. 114-1 del Estatuto Tributario applies. | COP |
| THE HEADLINE 8,5 % EMPLOYER RATE IS NOT WHAT MOST COLOMBIAN EMPLOYERS ACTUALLY PAY. Under art. 114-1 del Estatuto Tributario a company that is an income-tax contributor — and a natural person with two or more employees — is EXONERATED from the employer's 8,5 % for every worker… | |||||||
| riesgos_laborales | Sistema General de Riesgos Laborales (ARL) — risk-rated by activity class | — | 0 | — | percent | The same Ingreso Base de Cotización as pensions and health, with the same 1 SMMLV floor and 25 SMMLV ceiling. The rate is set per EMPLOYER by the risk class of its economic activity, then moved within the class band by the employer's accident experience and prevention performance. | COP |
| NO NATIONAL RATE — rate_employer deliberately null. THE COMPLETE STATUTORY TABLE, read from art. 13 del Decreto 1772 de 1994 as valor mínimo / valor inicial / valor máximo: Clase I (riesgo mínimo) 0,348 % / 0,522 % / 0,696 %; Clase II (riesgo bajo) 0,435 % / 1,044 % / 1,653 %… | |||||||
| caja_compensacion_familiar | Aporte parafiscal a la Caja de Compensación Familiar (subsidio familiar) | 4 | 0 | 4 | percent | The employer's monthly payroll (nómina mensual de salarios), on the same salary concept as the IBC and subject to the same 40 % limit on payments agreed as non-constitutive of salary (art. 30 de la Ley 1393 de 2010). NOT subject to the art. 114-1 exoneración. | COP |
| THE ONE PARAFISCAL NOBODY IS EXONERATED FROM. Art. 114-1 del Estatuto Tributario removes SENA (2 %), ICBF (3 %) and the employer health contribution (8,5 %) for workers under 10 SMMLV, but it does NOT touch the 4 % Caja de Compensación Familiar. An engine that applies the… | |||||||
| sena | Aporte parafiscal al SENA (Servicio Nacional de Aprendizaje) | 2 | 0 | 2 | percent | The employer's monthly payroll, on the same basis as the Caja de Compensación aporte. NOT payable in respect of any worker earning less than 10 SMMLV (COP 17.509.050/month in 2026) where the employer qualifies for the art. 114-1 exoneración. | COP |
| EMPLOYER-ONLY, and exonerated for the great majority of employees. The art. 114-1 exoneración removes it for every worker earning less than 10 SMMLV at an employer that is an income-tax contributor, or a natural person with two or more employees — which is most of the formal… | |||||||
| icbf | Aporte parafiscal al ICBF (Instituto Colombiano de Bienestar Familiar) | 3 | 0 | 3 | percent | The employer's monthly payroll, on the same basis as the other parafiscales. NOT payable in respect of any worker earning less than 10 SMMLV (COP 17.509.050/month in 2026) where the employer qualifies for the art. 114-1 exoneración. | COP |
| EMPLOYER-ONLY, and exonerated on the same terms and the same 10 SMMLV per-worker test as SENA. Watch the rate history: the aporte was created at 2 % by Ley 27 de 1974 and raised to 3 % by el art. 1 de la Ley 89 de 1988, so a stale citation to the 1974 Law alone produces a rate… | |||||||
TRM
3166.91 USD; 1 currencies held · in force from 2026-10-30 · Official source: Superintendencia Financiera / BanRep · last verified 30 Oct 2026
| currency | rate |
|---|---|
| USD | 3166.91 |
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