Colombia Personal income tax brackets
Colombia Personal income tax brackets run from 0% to 39% across 7 bands, cited to Estatuto Tributario, Artículo 241 (tarifa para las personas naturales residentes), in force since 1 Jan 2020. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
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| Current value | 0–39% across 7 bands |
|---|---|
| In force from | 2020-01-01 |
| Official source | Estatuto Tributario, Artículo 241 (tarifa para las personas naturales residentes) — Secretaría del Senado; UVT 2026 por Resolución DIAN 000238 de 15-12-2025 |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Residents only. Bands are expressed in UVT (Unidad de Valor Tributario), NOT pesos — do not pre-convert. UVT 2026 = COP 52,374, set by Resolución DIAN 000238 del 15 de diciembre de 2025 (a +5.17% adjustment for Oct-2024/Oct-2025 CPI); applies to obligations arising from 2026-01-01. So e.g. the 0% band runs 0 to 1,090 UVT = COP 0 to COP 57,087,660; the top 39% marginal band starts at 31,000 UVT = COP 1,623,594,000. The 7-bracket table (0/19/28/33/35/37/39%) applies to the 'renta líquida cedular' of the CÉDULA GENERAL (rentas de trabajo, de capital y no laborales) plus pensions, per Art. 241 num. 1, and has been in force since the Ley 1943 de 2018 / Ley 2010 de 2019 (unchanged by the Ley 2277 de 2022). Dividends (dividendos) are taxed under a SEPARATE schedule in Art. 242, not modelled here. Deductions/exempt income (renta exenta, deducciones — e.g. the 25% renta exenta de trabajo capped at 790 UVT/year, dependents, mortgage interest, the overall Art. 336 limit of 40% up to 1,340 UVT) are applied BEFORE these rates and are not modelled in the bands. secretariasenado.gov.co was intermittently unreachable at confirmation; the UVT-band table was verified against Art. 241 reproductions (estatuto.co/241, gerencie.com) and the UVT 2026 value against DIAN Resolución 000238 de 2025 (dian.gov.co) and INCP/actualicese.
Get it programmatically
curl https://latamref.dev/v1/co/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/co/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/co/income-taxOther Colombia series: Banco de la República tasa de intervención · Statutory default interest (interés de mora) · IVA tarifa general · VAT registration threshold · Salario mínimo mensual legal vigente (SMMLV) · Public holidays (festivos) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory social-insurance contributions · TRM
The same figure elsewhere: Costa Rica · Dominican Republic · Ecuador · El Salvador · Guatemala · all 22