Retención en la fuente sobre salarios 2026: procedimiento 1, base en UVT, tabla art. 383
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.La retención en la fuente sobre salarios por el procedimiento 1 (artículos 383 y 385 del Estatuto Tributario) se calcula cada mes: del pago se restan salud, pensión y solidaridad, las deducciones y el 25% exento, con tope del 40%, y la base en UVT (52.374 pesos en 2026) se ubica en la tabla. Hasta 95 UVT no hay retención; con un salario de 10.000.000 pesos la retención es 351.000 pesos.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
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This calculator turns a monthly salary in pesos into the net pay of a Colombian payslip for 2026, with each deduction on its own line and a second table that shows how the retención en la fuente base is worked out, step by step, as procedimiento 1 does it.
Health and pension. The worker pays 4% for health and 4% for pension on the contribution base (IBC), which is the salary, at most 25 minimum wages. From 4 minimum wages ($7.003.620 in 2026) another 1% goes to the Fondo de Solidaridad Pensional, rising by 0.2 points a band from 16 minimum wages to 2% above 20.
Retención en la fuente. From the month's income come the compulsory contributions, then any deductions you certify (dependents, prepaid medicine, housing-loan interest), voluntary pension or AFC deposits, and 25% of what is left as exempt income, capped at 790 UVT a year. Deductions and exempt income together cannot pass 40% of income or 1,340 UVT a year. The base, in UVT, goes into the art. 383 table: nothing up to 95 UVT, then 19%, 28%, 33%, 35%, 37% and 39%.
The rest of the article, and all 6 questions about Colombia Net Salary Calculator (Salario Neto), are on the Colombia Net Salary Calculator (Salario Neto) page.
Withholding starts when the base passes 95 UVT, $4.975.530 in 2026. The base is the salary after health, pension and the 25% exempt income, so a salary with no other deductions starts to have withholding at about $7.300.000 a month, and $10.000.000 has $351.000 withheld.
Workers whose contribution base is 4 minimum wages or more, $7.003.620 in 2026, pay 1% more to the Fondo de Solidaridad Pensional. From 16 minimum wages the rate rises to 1.2%, 1.4%, 1.6% and 1.8% by band, and to 2% above 20 minimum wages.
A salario integral must be at least 13 minimum wages, $22.761.765 in 2026. Health, pension and solidarity contributions are paid on 70% of it, so $22.761.765 has a contribution base of $15.933.236. The retención en la fuente is worked out on the whole salary, with the same deductions.
Dependents take 10% of income off the base (at most 32 UVT a month), prepaid medicine up to 16 UVT, housing-loan interest up to 100 UVT, and voluntary pension or AFC deposits up to 30% of income. All of them together, with the 25% exempt income, stop at 40% of income.
Rates and rules change; check the source before you rely on a figure.
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