Tools
Colombia simple regime (RST)
Unified tax as a rate on gross income by activity. Paid every two months. Cap: 100,000 UVT in 2026.
Your income and activity
RST charges a rate on gross income by activity group. Payment is every two months, with a single annual return. Ordinary-regime costs and expenses are not allowed.
Estimated tax
UVT 2026: COP 52,374.
Combined rate
5.9%
Annual tax
COP 7,080,000
Bimonthly advance
COP 1,180,000
Income ≈ 2,291 UVT. Cap: 100,000 UVT (COP 5,237,400,000).
Sources
Régimen Simple de Tributación 2026 · DIAN. This is not tax advice; confirm with a local accountant.