2026 UVT thresholds
The minimum threshold for each payment type, already converted to pesos.
Free tool
Withholding tax and ICA calculator
About to pay a supplier and not sure how much to withhold? Or did someone withhold too much from you and you don't know why? Calculate withholding with current rates and thresholds, and know how much to pay.
Fast. Simple. Accurate. And best of all, free.
This tool follows Colombian rules (DIAN rates and thresholds). If your business is in another country, the result may not apply.
- Built for Colombia
- No sign-up
- Your data never leaves your browser
Instructions
Choose the payment type, enter the amount before VAT and, if it applies to you, your municipality's ICA rate per thousand.
Calculator results
Withholding base--
Total withholdings--
Net to pay--
Calculated with 2026 parameters · UVT $52.374 · SMMLV $1.750.905
This tool is a calculation guide and does not constitute legal or tax advice. Always check with your accountant.
Withholding tax and ReteICA
Both withholdings and the net to pay in a single calculation.
Private
The amounts you enter never leave your browser.
How is withholding tax calculated in 2026?
Withholding tax (retención en la fuente) is an advance payment of income tax: the payer deducts a percentage and pays it to the DIAN on behalf of the recipient.
It's calculated on the amount before VAT, and only if the payment reaches the minimum threshold for that type: a $1.000.000 purchase from a filer has $25.000 withheld (2,5 %). Businesses under the Simple Regime aren't subject to withholding, so ask your supplier for their RUT.
Withholding correctly keeps you from paying out of pocket what you didn't withhold.
2026 thresholds and rates
Purchases from 10 UVT ($524.000): 2,5 % for filers and 3,5 % for non-filers. Services from 2 UVT ($105.000): 4 % and 6 %. Fees to companies: 11 %.
What about ReteICA?
Each municipality sets it, and its rate is per thousand: 9,66 per thousand on $1.000.000 is $9.660. Check your city's regulation.
Withholding tax=Base before VAT × payment type rate, if the base reaches the minimum thresholdReteICA=Base before VAT × rate per thousand1.000Net to pay=Base + VAT − withholdings
Tiendana Enseña tip
Get to know your supplier before the first payment
Ask every new supplier for their RUT and to tell you in writing whether they file income tax. That tells you which rate to apply, whether they're under the Simple Regime and whether they charge VAT, so you don't have to recalculate payments or issue refunds later.
When you're the one being withheld from, keep the certificates your customers send you and use them on your income tax return. That's money you already paid in advance: if you don't claim it on your return, you lose it.
Did you know?
If you enter the ICA rate as a percentage in a field that expects it per thousand, the result comes out ten times smaller: 9,66 ‰ on $1.000.000 is $9.660, but 9,66 % would be $96.600.
Step by step
How to calculate withholding tax and ReteICA
Choose the payment type
Select whether it's a purchase, a service, rent, fees or a card sale, and whether the supplier files income tax.
Enter the amount before VAT
Enter the invoice subtotal and choose the VAT rate to see the total.
Add ICA
If you need to apply ReteICA, enter your municipality's rate per thousand.
Check the result
See the base, the withholdings and the net to pay, with the 2026 minimum UVT thresholds.
We answer your questions
Frequently asked questions
What is the minimum withholding tax threshold in 2026?
Since July 1, 2026: 10 UVT ($524.000) for purchases and real estate rentals, and 2 UVT ($105.000) for services, under Decree 572 of 2025. Fees and commissions have no minimum threshold.
How is withholding tax calculated on an invoice?
Take the amount before VAT, check that it equals or exceeds the minimum threshold for that type, and multiply it by the rate. For example, a $1.000.000 purchase from a filer: $1.000.000 × 2,5 % = $25.000.
Is withholding calculated with or without VAT?
Without VAT. When the payment includes taxes the supplier charges, such as VAT, they're deducted from the base, and so are tips.
Is Decree 572 of 2025 still in effect?
Yes. The Council of State suspended it on May 7, 2026 and lifted the suspension on June 2, so its thresholds apply again from July 1, 2026. The annulment case is still ongoing: if there's a ruling, the thresholds may change.
Do you withhold from a supplier under the Simple Regime?
No. Taxpayers under the Simple Tax Regime are not subject to withholding tax (Article 911 of the Tax Code). Ask for their RUT to confirm they're registered under SIMPLE.
How much is withheld on fees paid to an individual?
If the fees are an individual's employment income, withholding is calculated with the table in Article 383 of the Tax Code, not a flat rate. That's why this calculator only includes fees to companies, at 11 %. Review each case with your accountant.
How is ReteICA per thousand calculated?
Multiply the base before VAT by the rate and divide by 1.000. With a base of $2.000.000 and a rate of 6,9 per thousand: $2.000.000 × 6,9 / 1.000 = $13.800.
Who is required to apply withholding tax?
Withholding agents: public entities, legal entities, de facto partnerships and others named by law, such as individual merchants who in the previous year had assets or gross income above 30.000 UVT (Articles 368 and 368-2 of the Tax Code).
How much does the bank withhold when I sell by card?
1,5 % of the sale amount before VAT, calculated before the fee is deducted. It doesn't apply if you're under the Simple Regime or if you're an individual not registered for VAT.
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