Note that the withholding rates applied to non-residents are described in 6.5.
Annual employment income (including anything that assimilates to remuneration, such as benefits-in-kind (4.1)) must be adjusted as described below before applying the table (Colombian Tax Statute, Art 383, para 2). This table applies to withholding at source for salaries.
| UVT ranges | Marginal rate | Tax |
| since | until | | |
| >0 | 87 | 0% | 0 |
| >87 | 145 | 19% | (Taxed labour income expressed in UVT minus 87 UVT) × 19% |
| >145 | 335 | 28% | (Taxed labour income expressed in |
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