Children and family tax relief: salary in Colombia

Check which children qualify

Check the official sources for qualifying children, household conditions and the months you can claim. A child count alone does not establish entitlement to the relief shown in the example.

Keep salary unchanged

Compare the same annual gross, year, age and region before changing supported family settings. The table then shows the modelled household effect. It does not measure the financial cost of raising children or the household’s total disposable income.

Check who can claim

Eligibility can depend on the child, household and allocation between parents. Confirm which person claims the relief and whether the example’s settings fit. Do not give both parents the full amount in separate calculations when the rules require allocation.

Read tax reductions and paid credits correctly

A tax reduction already included in the tax line must not be added to net again. Separately paid credits appear in their own line where the model supports them.

Keep benefits and childcare costs separate

Cash benefits, parental leave and childcare support are not automatically part of a salary calculation. Check the country coverage before including them. Add your real care, housing and transport costs to a household budget without counting payroll deductions twice.

Review changes during the year

A birth, a child reaching an age limit or a change in household circumstances can alter eligibility and timing. The annual example assumes the displayed profile. Check the applicable months and payroll or filing process before treating it as a full-year entitlement.

Before budgeting family tax relief

• Confirm eligibility against the country’s official rules.
• Check which parent claims and how relief is allocated.
• Avoid adding a tax reduction or credit twice.
• Check care costs, benefits and changes during the year separately.

Sources and model coverage

What the estimate covers

The calculator estimates employment income using its supported country rules and selected inputs. Benefits, collective agreements and personal circumstances that are not modelled are excluded. Official rules determine your actual liability.

• The preset uses DANE’s mean employment earnings, which include allowances and bonuses, as an illustrative ordinary salary; the model adds statutory benefits separately. Enter regular salary for 12 months. The model adds the service bonus and eligible transport allowance; employer costs also include accrued severance and interest. Resident employees with regular salary only; integral salary and self-employment are excluded. Severance interest is included in take-home income; the principal stays in the severance fund. Income tax estimates the final annual assessment; monthly withholding can differ. Employer costs assume a qualifying company exempt from employer health, SENA and ICBF contributions below ten monthly minimum wages, with class I occupational risk.
• Count only children qualifying for statutory dependent deductions. Eligibility is assumed; the additional per-child deduction covers at most four children.

Official sources

• DIAN — deducción por dependientes, artículos 336 y 387
• DIAN — Estatuto Tributario
• Colpensiones — Ley 100 de 1993