Régimen Simple (SIMPLE) — professional services (grupo 3)
activeSole proprietorWhat you pay
- Health contribution (12.5% of 40%-of-income IBC) — 5% of revenue
- Pension contribution (16% of 40%-of-income IBC) — 6.4% of revenue
- SIMPLE unified tax — professional services 5.9% — 5.9% of revenue
Eligibility
- Revenue cap 5,237,400,000 COP/year
- Activities: professional, consulting and scientific services where the intellectual factor predominates (servicios profesionales, de consultoría y científicos, incl. profesiones liberales)
- Requires tax residency
- Eligibility cap = 100,000 UVT = 5,237,400,000 COP (UVT 2026 = 52,374). The 12,000-UVT cap that Ley 2277/2022 imposed on liberal-profession income was struck down by Corte Constitucional ruling C-540 de 2023, so professional-services taxpayers use the general 100,000-UVT cap. Requires enrolment (inscripción) in the SIMPLE by the statutory deadline; must be a Colombian tax resident natural person running a business/activity; excludes certain activities (e.g. financial intermediation, some import/export).
Net income examples
| Gross/year | Net/year | Burden |
|---|---|---|
| 30,000 EUR | 24,810 EUR | 17.3% |
| 60,000 EUR | 49,620 EUR | 17.3% |
| 120,000 EUR | 99,240 EUR | 17.3% |
Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.
MODELING LIMITATIONS (DSL): (1) The SIMPLE tariff is a single rate applied to TOTAL annual gross income selected by an income band (art. 908 ET), not a marginal/progressive rate. The DSL has no banded-rate component, so this scheme fixes the 5.9% rate of the 0–6,000 UVT band — correct up to 6,000 UVT ≈ 314,244,000 COP (≈ €82k). Above that the statutory rate rises: 6,000–15,000 UVT = 7.3%, 15,000–30,000 = 12%, 30,000–100,000 = 14.5%; those higher bands are NOT modeled. The IT/remote-freelancer target income (€30k–€80k) sits in the 5.9% band. (2) Social security is modeled as flat 5%/6.4% of gross because the independent-worker IBC is 40% of income; this is exact while the IBC stays between 1 SMMLV (floor) and 25 SMMLV (ceiling). For very low income the 1-SMMLV floor makes the effective % higher, and for income above ~1,313 M COP/yr the 25-SMMLV ceiling caps contributions — neither is modeled. (3) The Fondo de Solidaridad Pensional surcharge (+1% to +2% of IBC when IBC ≥ 4 SMMLV) is not modeled (≈ +0.4% of gross at 4 SMMLV). (4) The pension-contribution tax discount against the SIMPLE (art. 903+ ET / Decreto 1091/2020) is NOT applied — including it would lower the SIMPLE further, so the modeled burden is a conservative upper bound. (5) SIMPLE replaces income tax (renta) and, for these activities, the taxpayer is not an INC (consumo) payer; ICA is consolidated into the SIMPLE. Filed via bimonthly anticipos and an annual return.