Withholding on Purchases & Services 2026
Income tax withholding for purchases, services, fees and rent.
4 % on the base
- Withholding base (before VAT)
- $ 1.000.000
- IVA
- $ 0
- VAT withholding (15%)
- $ 0
- Minimum base for the concept
- 2 UVT · $ 104.748
Does not include ICA withholding: calculate it with the ICA withholding calculator by municipality.
Short answer: from July 1, 2026, income tax withholding applies to purchases from 10 UVT ($ 523.740) at a 2.5% rate for filers, and to services from 2 UVT ($ 104.748) at a 4% rate for filers (Decree 572 of 2025). Fees have no minimum base: 11% for legal entities and 10% for individuals.
Between May 8 and June 30, 2026, Decree 572 was suspended and the previous bases applied (27 UVT for purchases and 4 UVT for services). If you settle a payment from those dates, choose that regime. 2026 UVT: $ 52.374.
When to use this tool
- When paying a supplier's invoice and deducting the correct withholding.
- To check whether a payment exceeds the 10 or 2 UVT minimum base.
- When a supplier is a non-filer and the rate changes.
- To settle payments made between May and June 2026 with the previous bases.
How to calculate the withholding tax on an invoice
- 1Enter the invoice amount and whether it already includes VAT.
- 2Choose the concept: purchases, services, fees, rent or card payment.
- 3Choose the regime according to the payment date.
- 4Check whether you are also a VAT withholding agent.
- 5Check the base, the withholding and the net amount to pay the supplier.
Withholdings that reach your accountant correctly
Katuq is not accounting software: it manages orders, inventory and DIAN electronic invoicing, and integrates with Siigo, Alegra and World Office, where your accountant calculates and files the withholdings without retyping sales.