Skip to content
SettleMetric

COOfficial rules, modeled

Freelancer taxes in Colombia (2026).

A freelancer earning €60,000 a year in Colombia keeps between 43,511 EUR and 49,620 EUR depending on the scheme — the best option is "Régimen Simple (SIMPLE) — professional services (grupo 3)" at an effective burden of 17.3%. 2 schemes below, each computed from official rules.

VerifiedUpdated

2 schemes · 5 source records · every result follows the published scheme rules

CO · 2026

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01Régimen Simple (SIMPLE) — professional services (grupo 3)Best result at this incomeNet income49,620 EUREffective burden17.3%
  2. 02Renta ordinaria — cédula general (progressive, art. 241 ET)Net income43,511 EUREffective burden27.5%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeSole proprietor

Régimen Simple (SIMPLE) — professional services (grupo 3)

Effective burden at €60k

17.3%

What you pay

  • Health contribution (12.5% of 40%-of-income IBC) — 5% of revenue
  • Pension contribution (16% of 40%-of-income IBC) — 6.4% of revenue
  • SIMPLE unified tax — professional services 5.9% — 5.9% of revenue

Eligibility

  • Revenue cap 5,237,400,000 COP/year
  • Activities: professional, consulting and scientific services where the intellectual factor predominates (servicios profesionales, de consultoría y científicos, incl. profesiones liberales)
  • Requires tax residency
  • Eligibility cap = 100,000 UVT = 5,237,400,000 COP (UVT 2026 = 52,374). The 12,000-UVT cap that Ley 2277/2022 imposed on liberal-profession income was struck down by Corte Constitucional ruling C-540 de 2023, so professional-services taxpayers use the general 100,000-UVT cap. Requires enrolment (inscripción) in the SIMPLE by the statutory deadline; must be a Colombian tax resident natural person running a business/activity; excludes certain activities (e.g. financial intermediation, some import/export).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR24,810 EUR17.3%
60,000 EUR49,620 EUR17.3%
120,000 EUR99,240 EUR17.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

MODELING LIMITATIONS (DSL): (1) The SIMPLE tariff is a single rate applied to TOTAL annual gross income selected by an income band (art. 908 ET), not a marginal/progressive rate. The DSL has no banded-rate component, so this scheme fixes the 5.9% rate of the 0–6,000 UVT band — correct up to 6,000 UVT ≈ 314,244,000 COP (≈ €82k). Above that the statutory rate rises: 6,000–15,000 UVT = 7.3%, 15,000–30,000 = 12%, 30,000–100,000 = 14.5%; those higher bands are NOT modeled. The IT/remote-freelancer target income (€30k–€80k) sits in the 5.9% band. (2) Social security is modeled as flat 5%/6.4% of gross because the independent-worker IBC is 40% of income; this is exact while the IBC stays between 1 SMMLV (floor) and 25 SMMLV (ceiling). For very low income the 1-SMMLV floor makes the effective % higher, and for income above ~1,313 M COP/yr the 25-SMMLV ceiling caps contributions — neither is modeled. (3) The Fondo de Solidaridad Pensional surcharge (+1% to +2% of IBC when IBC ≥ 4 SMMLV) is not modeled (≈ +0.4% of gross at 4 SMMLV). (4) The pension-contribution tax discount against the SIMPLE (art. 903+ ET / Decreto 1091/2020) is NOT applied — including it would lower the SIMPLE further, so the modeled burden is a conservative upper bound. (5) SIMPLE replaces income tax (renta) and, for these activities, the taxpayer is not an INC (consumo) payer; ICA is consolidated into the SIMPLE. Filed via bimonthly anticipos and an annual return.

02activeSole proprietor

Renta ordinaria — cédula general (progressive, art. 241 ET)

Effective burden at €60k

27.5%

What you pay

  • Mandatory health contribution (12.5% of 40%-of-income IBC) — 5% of revenue (deductible from profit)
  • Mandatory pension contribution (16% of 40%-of-income IBC) — 6.4% of revenue (deductible from profit)
  • 03
    Income tax (art. 241 ET, cédula general)

    Progressive scale · base: annual profit · allowance 57,087,660 COP

    Annual profit · COPRate
    ≤ 31,948,14019%
    31,948,140–157,645,74028%
    157,645,740–396,994,92033%
    Annual profit · COPRate
    396,994,920–936,447,12035%
    936,447,120–1,566,506,34037%
    > 1,566,506,34039%

Eligibility

  • Requires tax residency
  • The default income-tax regime for a resident natural person who does not elect the SIMPLE. Income from honorarios/servicios is taxed in the cédula general at the progressive art. 241 table. Shown as a baseline for comparison; for a solo IT freelancer the SIMPLE is normally cheaper.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR24,373 EUR18.8%
60,000 EUR43,511 EUR27.5%
120,000 EUR79,450 EUR33.8%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

MODELING LIMITATIONS: (1) The 25% renta-exenta on labour income (art. 206 num. 10 ET) and the global 40%/1,340-UVT deduction cap are NOT modeled — the DSL cannot express a percentage-of-base exemption — so the income tax here is an UPPER BOUND; realistic ordinary burden at €60k is materially lower. (2) Social security modeled as flat 5%/6.4% of gross (independent IBC = 40% of income) between the 1-SMMLV floor and 25-SMMLV ceiling; floor/ceiling and the Fondo de Solidaridad Pensional surcharge not modeled. (3) Solidarity levy, wealth tax, DTA relief, and municipal ICA are not included. Art. 241 UVT thresholds converted at UVT 2026 = 52,374 COP; allowance = 1,090 UVT, bracket edges = (UVT threshold − 1,090)×52,374.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Colombia.

full calculator
  1. 1 Régimen Simple (SIMPLE) — professional services (grupo 3)
    49,620 EURnet/year
    17.3% burden
  2. 2 Renta ordinaria — cédula general (progressive, art. 241 ET)
    43,511 EURnet/year
    27.5% burden