GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
Bogotá
Colombiefiscal year 2024execute
← Overview · Bogotá
All modules
Public finances
Total system costcoming soonFunctions and responsibilitiescoming soonCurrency and debtremovedSovereign fundsremoved
Understand
Income taxcoming soon
Economy
Economycoming soonPublic paycoming soon
Demographics
Demographicscoming soon
Health
Healthcoming soonOutcomescoming soon
Education
Educationcoming soonTertiary educationcoming soon
Social
Housingcoming soonPoverty and wealthcoming soon
Safety and justice
Public safetycoming soon
Transport
Transportcoming soonRoads and worksremoved
Energy and environment
Energy and climatecoming soonGHG and pollutioncoming soonSustainabilitycoming soon
Agriculture
Agriculture and foodcoming soon
Defence
Defence and NATOcoming soon
Health and family
Childcarecoming soonPensionscoming soonInsurancecoming soon
Transport and digital
Telecommunications and digitalcoming soonDigital infrastructureremoved
Why some modules are greyed out
- coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
- removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
- removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
- removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
- removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated
Colombia · module Taxation
Taxation: Bogotá
Three distinct readings of taxation
- Barème légal local: rates and thresholds published for this jurisdiction (when the model is connected). This is not the tax bill of one specific household in this city.
- Tax revenue in the accounts: what the administrations report collecting (see Finances / revenue). A tax collected is not a COFOG function.
- Référence OECD Taxing Wages: a private-sector employee on the country's national average wage. Rank among the covered countries; never an employee of this city, never copied into an empty cell.
Understand a rate before reading it
BogotáLe barème légal de ce pays n'est pas branché dans GovXRay: aucun scénario n'est calculé ici, et aucun taux n'est recopié d'un pays voisin. Les définitions ci-dessous restent valables; les chiffres, eux, are un named gap.
Four notions not to be confused
- Average rate
- Total deductions divided by the whole gross income. This is the rate the person actually pays across their entire salary.
- Marginal rate
- The rate applied to the next dollar earned. In a progressive schedule it is always greater than or equal to the average rate, and it never describes the total bill.
- Tax wedge (OECD)
- Income tax, employee contributions and employer contributions, measured against the total cost of labour. The denominator is therefore not the gross salary. An average rate computed on the payslip and an OECD tax wedge are not comparable as they stand.
- Economic incidence
- Whoever remits a tax is not necessarily whoever bears its cost: part of it can shift onto wages, prices or rents. GovXRay names this distinction and publishes no numeric split of the incidence, for lack of a local measurement.
What these rates do not contain
- Consumption taxes (VAT, GST/QST, sales tax): they hit spending, not the payslip.
- Property tax: it applies to an asset, not to income.
- Employer contributions: outside the employee's payslip, but inside the OECD tax wedge.
- Credits and benefits tied to a specific situation (children, housing, disability): the scenario is a typical employee, not a real tax file.
A scenario is not your tax bill. It is the schedule applied to a chosen income, to make the mechanism readable.
The tax model: what each tier takes on pay, then on spending
500,000,000 COP42.3 %of gross, including 31.0 % on pay alone
750,000,000 COP43.5 %of gross, including 32.5 % on pay alone
1,200,000,000 COP44.4 %of gross, including 33.6 % on pay alone
2,000,000,000 COP45.7 %of gross, including 35.2 % on pay alone
3,000,000,000 COP46.8 %of gross, including 36.5 % on pay alone
4,000,000,000 COP47.3 %of gross, including 37.1 % on pay alone
5,000,000,000 COP47.6 %of gross, including 37.5 % on pay alone
10,000,000,000 COP48.2 %of gross, including 38.2 % on pay alone
Each bar = share of gross (a full bar = 100% of salary)
Colombia : Nación (impuesto sobre la renta, DIAN)Social contributions (employee share)Consumption (ILLUSTRATED)Fuel (ILLUSTRATED)
Salarié single without enfant, revenu d'emploi seul. Schedule de the fiscal year 2026, Amounts in COP. Impôt et cotisations = DÉRIVÉ du barème lu. Consumption et carburant = ILLUSTRÉ, à hypothèse plate nommée sous la barre. Médiane locale absente du catalogue: absence nommée. Status du registre: vérifié (INCP/DIAN Res. 000238-2025 pour l'UVT, Holland & Knight pour le SMMLV, Gerencie/Actualícese pour l'art. 241 et la renta exenta, Bitakora pour le FSP, CREG Circular 260-2026 pour les carburants, Hacienda Bogotá lus le 07/09/2026) : à vérifier : limite globale 40 % / 1,340 UVT (art. 336 ET, non confirmée au web), UVT 2025 déduite (49,799). Année gravable 2026 (déclarée en 2027) ; en 2026 se déclare l'AG 2025 avec l'UVT 2025. : normalisé primitives (P1 tranches COP = UVT × 52,374, P7 deductions renta exenta 25 % plafonnée 790 UVT, P3 FSP tout-ou-rien) le 07/09/2026 ; le moteur calcule l'impôt ANNUEL (art. 241), pas la retención mensuelle (art. 383) : gap structurel +50 UVT × 19 % ≈ 0.5 M COP/an.
ILLUSTRATED rules of thumb, outside pay
two flat assumptions, identical at every income: no local median income is published in the register to scale them as in Canada. Property tax stays in the table text below: the register does not provide a household rate outside Canada and the United Kingdom.
| Line item | Rule of thumb |
|---|---|
| Consumption sales tax × share of net spent | 19.0 % (taux plein, national tier) × 85.0 % du net. Les taux réduits (alimentation, logement) ne sont pas pondérés: aucun panier de consommation par pays n'est publié au registre. En régime de taxe sur la valeur ajoutée, le prix affiché inclut la taxe; cette règle de pouce ne corrige pas cet écart d'assiette. |
| Fuel litres × excise per litre | 900 L par an × 727,870 COP/L (accise des paliers national, city, additionnée). |
1 · What each tier levies on a salary, and on what
salarié célibataire sans enfant, revenu d'emploi, fiscal year 2026, Amounts in COP
| Tier | Income tax | Social contributions (employee share) | Consumption | Usage (fuel, luxury) | Property |
|---|---|---|---|---|---|
| National Colombia : Nación (impuesto sobre la renta, DIAN) | Schedule progressif, 7 brackets, de 0.0 % à 39.0 % de la base imposable | Salud : aporte trabajador (EPS): 4.0 %, plafonnée à 525,271,500 COP de salaire · Pensión : aporte trabajador (Colpensiones or AFP): 4.0 %, plafonnée à 525,271,500 COP de salaire · Fondo de Solidaridad Pensional (solidaridad + subsistencia): rate not published, plafonnée à 525,271,500 COP de salaire | taxe sur la valeur ajoutée 19.0 % (taux réduits: 5.0 %, 0.0 %) | accise sur l'essence: 267,150 COP/L · luxe: aucune taxe de luxe générale ; impuesto al consumo 8 : 16 % sur véhicules > 30,000 USD hors modèle | no tax foncier national : predial = municipio/distrito ; impuesto al patrimonio (> 72,000 UVT) hors modèle |
| Région Bogotá, Distrito Capital (department rank) | no impôt départemental on income | no | no TVA départementale ; impuesto al consumo départemental sur alcools/tabac hors modèle | impuesto sobre vehículos automotores (1.5 : 3.5 % de la valeur, départemental : Bogotá le perçoit comme Distrito) hors modèle ; sobretasa a la gasolina : Bogotá D.C. perçoit la totalité (voir ville) | no |
| City Bogotá D.C. (Secretaría Distrital de Hacienda) | no Local tax on employee income: the ICA (impuesto de industria y comercio, 2 : 14 ‰ of turnover) targets only industrial, commercial and service activities: wages are excluded from it | no | no municipal sales tax | fuel excise: 460,720 COP/L | impuesto predial unificado : LE Levy Local : Secretaría Distrital de Hacienda, base avalúo catastral (UAECD), résidentiel 5.5 → 12.3 ‰ selon la valeur (déjà collecté à part) |
2 · The cascade of brackets and coefficients
barèmes lus au registre pour cette ville / région, fiscal year 2026, Amounts in COP
Colombia : Nación (impuesto sobre la renta, DIAN)
| From → to (tax base) | Taux |
|---|---|
| 0 COP → 57,087,660 COP | 0.0 % |
| 57,087,660 COP → 89,035,800 COP | 19.0 % |
| 89,035,800 COP → 214,733,400 COP | 28.0 % |
| 214,733,400 COP → 454,082,580 COP | 33.0 % |
| 454,082,580 COP → 993,534,780 COP | 35.0 % |
| 993,534,780 COP → 1,623,594,000 COP | 37.0 % |
| 1,623,594,000 COP et plus | 39.0 % |
3 · Impact, income level by income level
salarié célibataire sans enfant, revenu d'emploi, Amounts in COP. Consumption et carburant restent hors ce tableau (hypothèse plate, section Rules de pouce).
| Income gross | Colombia : Nación (impuesto sobre la renta, DIAN) | Bogotá, Distrito Capital (department rank) | Bogotá D.C. (Secretaría Distrital de Hacienda) | Contributions | Total paie | Rate on payroll | Net |
|---|---|---|---|---|---|---|---|
| 500,000,000 COP | 105,249,551 COP | 0 COP | 0 COP | 50,000,000 COP | 155,249,551 COP | 31.0 % | 344,750,449 COP |
| 750,000,000 COP | 190,955,888 COP | 0 COP | 0 COP | 52,527,150 COP | 243,483,038 COP | 32.5 % | 506,516,962 COP |
| 1,200,000,000 COP | 350,707,140 COP | 0 COP | 0 COP | 52,527,150 COP | 403,234,290 COP | 33.6 % | 796,765,710 COP |
| 2,000,000,000 COP | 652,357,208 COP | 0 COP | 0 COP | 52,527,150 COP | 704,884,358 COP | 35.2 % | 1,295,115,642 COP |
| 3,000,000,000 COP | 1,042,357,208 COP | 0 COP | 0 COP | 52,527,150 COP | 1,094,884,358 COP | 36.5 % | 1,905,115,642 COP |
| 4,000,000,000 COP | 1,432,357,208 COP | 0 COP | 0 COP | 52,527,150 COP | 1,484,884,358 COP | 37.1 % | 2,515,115,642 COP |
| 5,000,000,000 COP | 1,822,357,208 COP | 0 COP | 0 COP | 52,527,150 COP | 1,874,884,358 COP | 37.5 % | 3,125,115,642 COP |
| 10,000,000,000 COP | 3,772,357,208 COP | 0 COP | 0 COP | 52,527,150 COP | 3,824,884,358 COP | 38.2 % | 6,175,115,642 COP |
Absences named. Fortune et foncier observés hors modèle sauf texte Property ci-dessus. On ne reconstitue pas un chiffre manquant. La median locale, quand elle est au catalogue revenus_logement_locaux, apparaît comme ligne « médiane locale » dans le héros.
Sources: UVT 2026 = 52,374 COP (Resolución DIAN 000238 du 15/12/2025, IPC +5.17 %) (lu le 2026-09-07) · SMMLV 2026 = 1,750,905 COP (+23 %), auxilio de transporte 249,095 (Decretos 1469/1470 de 2025) (lu le 2026-09-07) · Tabla art. 241 ET (0/19/28/33/35/37/39 % ; 1,090 / 1,700 / 4,100 / 8,670 / 18,970 / 31,000 UVT), inchangée pour 2025-2026 (lu le 2026-09-07) · Tabla art. 241 ET (confirmation, text of the article) (lu le 2026-09-07) · Renta exenta laboral 25 % (art. 206 num. 10) plafonnée à 790 UVT/an = 41,375,460 COP en 2026, calculée après INCRNGO (aportes obligatoires) et déductions (lu le 2026-09-07) · Aportes salarié : salud 4 %, pensión 4 % ; FSP au-delà de 4 SMMLV ; IBC maximum 25 SMMLV (mis current 05/01/2026) (lu le 2026-09-07) · Fondo de Solidaridad Pensional 2026 : 1 % (4 : 16 SMMLV), 1.2 / 1.4 / 1.6 / 1.8 % (16 : 20), 2 % (> 20) sur la totalité de l'IBC (Ley 797/2003, Decreto 510/2003) (lu le 2026-09-07) · IVA tarifa general 19 % (art. 468 ET), 5 % (art. 468-1) (lu le 2026-09-07) · Retención en la fuente sur pagos laborales (art. 383 ET) : mécanisme de Levy mensuel (lu le 2026-09-07) · Impuesto nacional a la gasolina corriente 801.27 COP/gal, impuesto nacional al carbono 210 COP/gal dès le 01/02/2026 (Resolución DIAN 000003 du 30/01/2026, IPC +5.10 %) (lu le 2026-09-07) · Estructura de precios gasolina corriente Bogotá au 01/04/2026 : impuesto nacional 801.27, carbono 210.00, sobretasa 1,744.00 COP/gal, prix max 15,891 COP/gal (lu le 2026-09-07) · Projet de réforme tributaria radicado le 20/07/2026 (32 articles ; Marginal rate max 39 → 41 %, suppression déduction dependientes) : non adopté, non appliqué ici (lu le 2026-09-07) · ICA Bogotá : employees excluded (industrial, commercial, service activities) ; rate 2 : 14 ‰ (lu le 2026-09-07) · Impuesto predial unificado Bogotá : Secretaría Distrital de Hacienda, base avalúo catastral, résidentiel 5.5 → 12.3 ‰, échéances 2026 (lu le 2026-09-07) · statut du registre: vérifié (INCP/DIAN Res. 000238-2025 pour l'UVT, Holland & Knight pour le SMMLV, Gerencie/Actualícese pour l'art. 241 et la renta exenta, Bitakora pour le FSP, CREG Circular 260-2026 pour les carburants, Hacienda Bogotá lus le 07/09/2026) : à vérifier : limite globale 40 % / 1,340 UVT (art. 336 ET, non confirmée au web), UVT 2025 déduite (49,799). Année gravable 2026 (déclarée en 2027) ; en 2026 se déclare l'AG 2025 avec l'UVT 2025. : normalisé primitives (P1 tranches COP = UVT × 52,374, P7 deductions renta exenta 25 % plafonnée 790 UVT, P3 FSP tout-ou-rien) le 07/09/2026 ; le moteur calcule l'impôt ANNUEL (art. 241), pas la retención mensuelle (art. 383) : gap structurel +50 UVT × 19 % ≈ 0.5 M COP/an
Référence nationale: OECD Taxing Wages
Public finances
Bogotá: Colombie · OECD Taxing Wages0/12 with figures0 des 12 indicateurs de cette section ont une valeur pour Bogotá: Colombie · OECD Taxing Wages; les autres sont displayed en manque nommé, avec la raison sous chaque carte. The counter is the number of rows with figures on this page.
NO FIGURE HERE: 12 indicator(s) out of 12 missing for « Bogotá: Colombie · OECD Taxing Wages »
- L'OCDE ne publie pas AV_TW pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas MR_TW_PE pour COL sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas NPATR pour COL sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas AV_ITR pour COL sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- … and 2 other reason(s), all written in « Calculations & sources » further down
Source(s) qui devai(en)t les fournir: OCDE Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · OECD Taxing Wages · FlowsDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · … (+9)All sources concerned (12)
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
No value is estimated, copied from another city ni copied from the average: an empty cell stays empty and says why. Le Details indicateur by indicateur is in « Calculs & sources » en bas de page. coverage & holds
Average tax wedge: singleGAP
n/dvaleur absente
no rankmin 23.0 % of labour cost (CHE)median 38.1 % of labour costmax 49.3 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average tax wedge: couple 2 ch.GAP
n/dvaleur absente
no rankmin 17.1 % of labour cost (CHE)median 31.7 % of labour costmax 42.6 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Marginal tax wedge (principal earner): singleGAP
n/dvaleur absente
no rankmin 31.8 % of labour cost (CAN)median 49.2 % of labour costmax 72.8 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Marginal tax wedge (principal earner): couple 2 enf.GAP
n/dvaleur absente
no rankmin 30.2 % of labour cost (CHE)median 49.1 % of labour costmax 76.6 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average rate net d'imposition personnelle: célibataireGAP
n/dvaleur absente
no rankmin 18.1 % of gross wage (CHE)median 26.7 % of gross wagemax 38.7 % of gross wage (LTU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average rate net d'imposition personnelle: couple 2 enf.GAP
n/dvaleur absente
no rankmin 11.8 % of gross wage (CHE)median 20.2 % of gross wagemax 30.8 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average income tax rate: singleGAP
n/dvaleur absente
no rankmin 7.9 % of gross wage (JPN)median 17.7 % of gross wagemax 35.3 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average income tax rate: couple 2 enf.GAP
n/dvaleur absente
no rankmin 7.1 % of gross wage (JPN)median 14.9 % of gross wagemax 34.2 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Social contributions: employee: singleGAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 21.5 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employee: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 20.7 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Employer social security contributions: singleGAP
n/dvaleur absente
no rankmin 0.7 % of gross wage (DNK)median 14.7 % of gross wagemax 36.3 % of gross wage (FRA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employeur: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.8 % of gross wage (DNK)median 14.5 % of gross wagemax 33.8 % of gross wage (EST)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Ce pays n'est PAS couvert par l'OCDE Taxing Wages (membres et partenaires seulement): les douze cartes sont donc vides, et la fourchette affichée est celle des pays couverts, montrée pour situer l'ordre de grandeur: elle n'est jamais recopiée dans les cases vides. Granularité COUNTRY badgée: modèle OCDE Taxing Wages: salarié du secteur privé au salaire moyen national; le rang porte sur les pays couverts par le flow, pas sur le monde. L'impôt foncier municipal et les taxes locales à la consumption: sources to be connected; disclosed, not filled.
Calculations & Sources: the 12 figures on this page, written out
| Figure | Calcul / Rankings | Source and date |
|---|---|---|
| Average tax wedge: single | aucun calcul: L'OCDE ne publie pas AV_TW pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average tax wedge: couple 2 ch. | aucun calcul: L'OCDE ne publie pas AV_TW pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): single | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): couple 2 enf. | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: célibataire | aucun calcul: L'OCDE ne publie pas NPATR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: couple 2 enf. | aucun calcul: L'OCDE ne publie pas NPATR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average income tax rate: single | aucun calcul: L'OCDE ne publie pas AV_ITR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average income tax rate: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_ITR pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Social contributions: employee: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employee: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Employer social security contributions: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employeur: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour COL sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
Same text as the hover notes, replayed here for mobile, print and keyboard. A figure without a row in this table would be a figure without a source: there is none.
Tax revenue by category and by tier
Fiscal year 2024. OECD codes read from the source. Each column is a distinct Tier. The S13 column is not added to the others.
| Line item | Central (S1311) | State / region (S1312) | Local (S1313) | social security (S1314) | Consolidated general government (S13) |
|---|---|---|---|---|---|
Total tax revenue _T | 251.23 T COP | 15.66 T COP | 42.94 T COP | 28.94 T COP | 338.78 T COP |
Taxes on income, profits and capital gains of individuals and corporations T_1000 | 117.23 T COP | 0 COP | 0 COP | 0 COP | 117.23 T COP |
Social security contributions (SSC) T_2000 | 0 COP | 0 COP | 0 COP | 28.94 T COP | 28.94 T COP |
Taxes on property T_4000 | 15.54 T COP | 0 COP | 12.47 T COP | 0 COP | 28.01 T COP |
Taxes on goods and services T_5000 | 111.52 T COP | 11.12 T COP | 20.70 T COP | 0 COP | 143.34 T COP |
Other taxes T_6000 | 1.36 T COP | 4.54 T COP | 9.77 T COP | 0 COP | 15.68 T COP |
Data-quality signals (short label beside the figure; Details here):
- Audited Account or report audited by an independent body.
- API official Series published through an official API or machine feed.
- Document official Figure checked in a public document (PDF, HTML, XLSX).
- Derived Computed here from published figures (formula in the proof).
- Partial Coverage incomplète: some pièces manquent, named ailleurs.
- Retenu Datum exists but is not published here (publication gate).
- Non disponible Expected but not connected or inaccessible.
- Not published The source or the territory does not publish this value.
- Non applicable The concept does not apply to this scope.
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COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pale = bottom of the range of countries with figures, full = top. This is a position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Grey is reserved for a gap and never paints a value: a grey cell is an empty cell, clearly disclosed.
Generated from official accounts at each publication, mandatory
checks; the division is in each row's hover text; columns without a connected source are named, never filled.
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