Colombia updates income tax withholding rates and thresholds, effective 1 June 2025.
Colombia’s National Government released Decree 0572 of 2025 on 28 May 2025, which updated the income tax self-withholding rates and revised minimum withholding thresholds.
Decree 0572 replace the old withholding and self-withholding rules from Decree 1625.
The new rules will start on 1 June 2025 and apply to the 2025 tax year.
The decree also sets new withholding rates for agriculture, utilities, construction, manufacturing, and retail sectors. It also updates the minimum payment amounts that require withholding.
| Item | Details |
| Key Withholding Rates | Agriculture: 1.20%
Utilities: up to 4.5% Construction: 1.1%-3.5% Manufacturing & Retail: 0.55%-1.20% |
| Minimum Thresholds | Payments under 2 UVT (some cases)
70 UVT for agriculture |
