Colombia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Colombia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| COP 72,000,000 a yearEmployee tax profile: Private employee below pension-solidarity threshold; Annual employee statutory contributions: 5760000; Annual taxable salary: 36000000 | COP 66,240,000.00 | COP 66,240,000.00 | Matches |
Official sources and monitoring
3 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 UVT value and resident individual tax frameworkColombia National Tax and Customs Directorate | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Employee and employer social contribution guideColombia Pension and Payroll Contributions Management Unit | 2026-10-18 | Checked automaticallyLast checked 2026-10-18 |
| Oficio 908095 de 2021 - aportes voluntarios a pensiones y cuentas AFC como renta exentaDireccion de Impuestos y Aduanas Nacionales (DIAN) | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version CO-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee below four 2026 monthly minimum wages, so the additional pension-solidarity contribution does not apply.
- The annual taxable labour-income base and statutory contributions are entered from payroll.
Coverage & limitations
Rule version CO-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The 25% labour-income exemption and statutory caps must already be reflected in the entered taxable salary.
- Annual estimate for an ordinary employee with one employer. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.