The salaries to which withholding at source would apply in 2025

The withholding at source It is a mechanism used by the National Tax and Customs Directorate (Dian) to facilitate and ensure the collection of taxes. This is applied gradually and applies to different taxes, including income tax.

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In accordance with article 383 of the Tax Statute, the withholding for labor income takes as a starting point a tax base equivalent to or greater than 95 Tax Value Units (UVT). In other words, This amount in 2025 would be $4,730,905.

Now, the UVT is calculated taking as a reference the Consumer Price Index (CPI) of middle-income households. Between October 1, 2023 and October 1, 2024, this figure was 5.81%, so it would go from $47,067 this year to $49,799 next year.

It should be noted that this tax base can be refined. This is considering other values ​​such as contributions to pension (4%), health (4%) and the Occupational Risk Administrator – ARL (1%).

In other words, if the case of an employee who does not have any other type of discounts is taken into account, the withholding would apply from a tax base of $4.7 million and, therefore, a monthly salary of around $6.9 million.

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Changes in the standard

The tax reform that the Petro government has been promoting would bring with it a series of changes in withholding at source.

Tax expert Juan Guillermo Ruiz, partner of the firm Posse Herrera Ruiz, explained to EL TIEMPO that, if the project is approved as it was filedsome people would see an increase in the effective rate applied due to the elimination of withholding procedure two, which calculates the fixed percentage applicable to the semester on the average income of the last 12 months prior to the calculation.

“By eliminating this procedure, the withholding would no longer be calculated on the average of previous income, but on the value of what was actually received each month. This change, without a doubt, will increase the effective percentage of the majority of natural persons subject to withholding for employment income.”he explained.

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PORTFOLIO
*With information from EL TIEMPO – ECONOMÍA