Cach tinh khau tru thue tai nguon o Colombia: huong dan day du 2026
Tim hieu cach tinh khau tru thue tai nguon o Colombia tung buoc mot. Gia tri UVT 2025, bang khau tru theo tung loai giao dich, muc thue cho luong, dich vu va cho thue. Huong dan kem vi du thuc te.
Khau tru thue tai nguon la gi va hoat dong nhu the nao o Colombia
Khau tru thue tai nguon la co che thu truoc thue tai Colombia, chu yeu duoc dieu chinh boi Bo luat Thue (Decreto 624 de 1989). Day khong phai la mot loai thue doc lap, ma la cach thu dan cac loai thue nhu thue thu nhap, VAT, ICA va cac khoan khac ngay tai thoi diem giao dich kinh te phat sinh.
Co che nay rat don gian: khi mot ca nhan hoac doanh nghiep (don vi khau tru) thanh toan cho mot ca nhan hoac doanh nghiep khac, ho se giu lai mot ty le phan tram tren khoan thanh toan va nop truc tiep cho DIAN (Tong cuc Thue va Hai quan Quoc gia). Phan tien bi khau tru do se tro thanh khoan tam ung thue thu nhap cua nguoi nhan tien.
Trong thuc te, neu ban la nguoi lao dong huong luong, nguoi su dung lao dong cua ban dong vai tro don vi khau tru va tru khoan nay tren bang luong hang thang. Neu ban la nha thau doc lap, doanh nghiep thue ban se giu lai mot ty le nhat dinh khi thanh toan. Cuoi nam tai chinh, khi nop to khai thue thu nhap, tong so tien da bi khau tru se duoc tru vao so thue phai nop.
Khau tru thue tai nguon co hai muc tieu chinh: bao dam dong thu on dinh cho Nha nuoc va don gian hoa viec thu thue bang cach phan bo ganh nang thue trong suot nam. Ban co the tinh tu dong bang cong cu tinh khau tru thue tai nguon cua chung toi.
UVT 2025: gia tri va cach ap dung trong tinh khau tru
UVT (Don vi Gia tri Thue) la don vi tham chieu duoc su dung o Colombia de bieu thi cac gia tri thue theo cach duoc dieu chinh tu dong theo lam phat. Thay vi quy dinh cac moc bang peso, phap luat dat nguong va muc thue theo UVT, va moi nam DIAN cap nhat gia tri cua no.
Gia tri UVT nam 2025: $49.799
Gia tri nay duoc an dinh boi Nghi quyet 000187 nam 2024 cua DIAN va ap dung cho toan bo nam tinh thue 2025. Dieu do co nghia la khi mot quy dinh ghi "tu 27 UVT tro len", nguong tinh theo peso se la:
27 UVT x $49.799 = $1.344.573
UVT duoc ap dung nhu the nao trong khau tru:
- Nguong toi thieu de khau tru: Moi loai giao dich (luong, dich vu, mua hang...) deu co nguong toi thieu tinh bang UVT. Neu khoan thanh toan khong dat nguong nay thi khong phai khau tru
- Cac bac thue: Doi voi tien luong, bang tai Dieu 383 cua Bo luat Thue quy dinh cac moc UVT de xac dinh thue suat can bien
- Khoan khau tru: Nhieu khoan giam tru (bao hiem y te tu nguyen, nguoi phu thuoc, lai vay nha) cung duoc bieu thi bang UVT
Lich su UVT:
| Nam | Gia tri UVT | Bien dong |
|---|---|---|
| 2023 | $42.412 | +11,59% |
| 2024 | $47.065 | +10,98% |
| 2025 | $49.799 | +5,81% |
Nam ro gia tri UVT hien hanh la dieu rat quan trong de thuc hien bat ky phep tinh thue nao tai Colombia. Tat ca cac nguong va muc thue duoc nhac trong huong dan nay deu su dung gia tri UVT 2025 la $49.799.
Bang khau tru thue tai nguon theo tung loai giao dich nam 2025
Khau tru thue tai nguon co cac muc thue khac nhau tuy theo ban chat cua khoan thanh toan. Duoi day la cac bang quan trong nhat co hieu luc cho nam 2025:
Khau tru doi voi dich vu thong thuong:
| Loai | Nguong toi thieu (UVT) | Nguong toi thieu ($) | Thue suat |
|---|---|---|---|
| Dich vu thong thuong - phap nhan | 4 UVT | $199.196 | 4% |
| Dich vu thong thuong - ca nhan (co khai thue) | 4 UVT | $199.196 | 4% |
| Dich vu thong thuong - ca nhan (khong khai thue) | 4 UVT | $199.196 | 6% |
Khau tru doi voi phi dich vu chuyen mon va hoa hong:
| Loai | Nguong toi thieu (UVT) | Nguong toi thieu ($) | Thue suat |
|---|---|---|---|
| Phi dich vu chuyen mon - phap nhan | 0 UVT | $0 | 11% |
| Phi dich vu chuyen mon - ca nhan (co khai thue) | 0 UVT | $0 | 11% |
| Phi dich vu chuyen mon - ca nhan (khong khai thue) | 0 UVT | $0 | 10% |
| Hoa hong | 0 UVT | $0 | 11% |
Khau tru doi voi mua hang:
| Loai | Nguong toi thieu (UVT) | Nguong toi thieu ($) | Thue suat |
|---|---|---|---|
| Mua hang thong thuong - phap nhan | 27 UVT | $1.344.573 | 2,5% |
| Mua hang thong thuong - ca nhan (co khai thue) | 27 UVT | $1.344.573 | 2,5% |
| Mua hang thong thuong - ca nhan (khong khai thue) | 27 UVT | $1.344.573 | 3,5% |
Khau tru doi voi tien thue:
| Loai | Nguong toi thieu (UVT) | Nguong toi thieu ($) | Thue suat |
|---|---|---|---|
| Thue tai san dong san | 0 UVT | $0 | 4% |
| Thue bat dong san - phap nhan | 27 UVT | $1.344.573 | 3,5% |
| Thue bat dong san - ca nhan (co khai thue) | 27 UVT | $1.344.573 | 3,5% |
| Thue bat dong san - ca nhan (khong khai thue) | 27 UVT | $1.344.573 | 4% |
Cac muc thue nay duoc ap dung tren gia tri truoc VAT. Luon can kiem tra nguoi nhan tien co phai doi tuong khai thue thu nhap hay khong, vi thue suat co thay doi. De tinh nhanh, hay dung cong cu tinh khau tru thue tai nguon cua chung toi.
Khau tru thue tai nguon tren tien luong: bang theo Dieu 383 ET
Khau tru thue tai nguon doi voi tien luong co cach xu ly dac biet va phuc tap hon cac loai thu nhap khac. No duoc tinh theo thu tuc 1 hoac thu tuc 2 cua Bo luat Thue, va ap dung bang thue luy tien tai Dieu 383.
Thu tuc 1 (Dieu 385 ET):
Duoc ap dung theo tung thang. Nguoi su dung lao dong tinh khau tru dua tren thu nhap hang thang cua nguoi lao dong, tru di cac khoan giam tru duoc phep, roi ap dung bang tai Dieu 383. Day la phuong phap pho bien nhat.
Thu tuc 2 (Dieu 386 ET):
Duoc dua tren mot ty le co dinh tinh vao thang 6 va thang 12 hang nam, can cu tren thu nhap cua 12 thang truoc do. Ty le nay duoc ap dung trong 6 thang tiep theo. Cach nay tao ra muc khau tru on dinh hon nhung co the dan den khau tru thieu hoac khau tru thua.
Bang theo Dieu 383 ET (can bien, tinh bang UVT):
| Khoang UVT (thu nhap lao dong chiu thue) | Thue suat can bien | Huong dan tinh |
|---|---|---|
| Den 95 UVT ($4.730.905) | 0% | $0 |
| Tu 95 den 150 UVT ($4.730.905 den $7.469.850) | 19% | (Co so chiu thue theo UVT - 95) x 19% |
| Tu 150 den 360 UVT ($7.469.850 den $17.927.640) | 28% | (Co so chiu thue theo UVT - 150) x 28% + 10,45 UVT |
| Tu 360 den 640 UVT ($17.927.640 den $31.871.360) | 33% | (Co so chiu thue theo UVT - 360) x 33% + 69,25 UVT |
| Tu 640 den 945 UVT ($31.871.360 den $47.060.055) | 35% | (Co so chiu thue theo UVT - 640) x 35% + 161,65 UVT |
| Tu 945 den 2300 UVT ($47.060.055 den $114.537.700) | 37% | (Co so chiu thue theo UVT - 945) x 37% + 268,40 UVT |
| Tren 2300 UVT (tren $114.537.700) | 39% | (Co so chiu thue theo UVT - 2300) x 39% + 769,75 UVT |
Cac khoan giam tru duoc phep truoc khi ap dung bang:
- Dong gop bat buoc cho y te: 4% muc luong
- Dong gop bat buoc cho huu tri: 4% muc luong
- Quy doan ket huu tri: 1% neu luong vuot 4 SMLMV
- Nguoi phu thuoc: Toi da 10% tong thu nhap brutto (toi da 32 UVT moi thang)
- Bao hiem y te tra truoc: Toi da 16 UVT moi thang
- Lai vay nha: Toi da 100 UVT moi thang
- Thu nhap mien thue 25%: Tren phan thu nhap chiu thue (Dieu 206 khoan 10 ET)
Phep tinh nay kha phuc tap, vi vay chung toi khuyen nghi dung cong cu tinh khau tru thue tai nguon cua chung toi, cong cu nay tu dong ap dung bang va cac khoan giam tru.
Vi du thuc te: tinh khau tru thue tai nguon tren tien luong
Hay xem mot vi du day du ve cach tinh khau tru thue tai nguon cho mot nhan vien huong luong theo Thu tuc 1:
Du lieu tinh huong:
- Luong hang thang: $8.000.000
- Dong gop y te bat buoc (4%): $320.000
- Dong gop huu tri bat buoc (4%): $320.000
- Quy doan ket huu tri (1%): $80.000
- Bao hiem y te tra truoc: $350.000 moi thang
- Nguoi phu thuoc: 1 con (10% thu nhap, toi da 32 UVT)
Buoc 1: Tinh thu nhap rong
- Thu nhap brutto: $8.000.000
- (-) Dong gop y te: $320.000
- (-) Dong gop huu tri: $320.000
- (-) Quy doan ket: $80.000
- = Thu nhap rong: $7.280.000
Buoc 2: Tru cac khoan giam tru
- (-) Nguoi phu thuoc: $800.000 (10% cua $8.000.000, nhung gioi han 32 UVT = $1.593.568, lay muc thap hon)
- (-) Bao hiem y te tra truoc: $350.000 (gioi han 16 UVT = $796.784, lay muc thap hon)
- = Tam tinh: $6.130.000
Buoc 3: Ap dung mien thue 25%
- Thu nhap mien thue: $6.130.000 x 25% = $1.532.500 (gioi han 240 UVT = $11.951.760 moi thang)
- = Co so chiu thue: $6.130.000 - $1.532.500 = $4.597.500
Buoc 4: Doi sang UVT va ap dung bang
- Co so chiu thue theo UVT: $4.597.500 / $49.799 = 92,32 UVT
- Vi 92,32 UVT thap hon 95 UVT, thue suat la 0%
- Khau tru thue tai nguon: $0
Trong vi du nay, nguoi lao dong khong bi khau tru thue tai nguon nho cac khoan giam tru. Neu muc luong la $12.000.000, co so chiu thue se vuot 95 UVT va khi do se phai khau tru. De kiem tra nhanh truong hop cua ban, hay dung cong cu tinh bang luong Colombia cua chung toi.
Cach khai bao va khau tru phan thue tai nguon da giu
Khoan khau tru thue tai nguon duoc thuc hien trong nam se tro thanh khoan tam ung cho thue thu nhap cua ban. Khi nop to khai thue thu nhap hang nam, ban co the tru tong so thue da bi khau tru vao so thue phai nop.
Neu ban la don vi khau tru (doanh nghiep hoac ca nhan khau tru):
- Ban phai khai va nop cac khoan da khau tru hang thang thong qua to khai khau tru thue tai nguon (mau 350)
- Han nop phu thuoc vao chu so cuoi cung cua ma so NIT cua ban (thuong tu ngay 8 den 21 cua thang ke tiep)
- Neu khong nop to khai dung han, se phat sinh tien phat va lai cham nop
- Ban phai cap chung tu khau tru cho nguoi nhan tien truoc ngay 31 thang 3 cua nam sau
Neu ban la doi tuong bi khau tru (nguoi bi giu thue):
- Hay luu giu chung tu khau tru do ben thanh toan cap
- Neu ban la nguoi lao dong huong luong, nguoi su dung lao dong se cap chung tu thu nhap va khau tru cho ban
- Khi khai thue thu nhap, cong tat ca cac khoan da khau tru va tru chung khoi so thue phai nop
- Neu tong so tien da khau tru lon hon so thue phai nop, ban se co so du co loi va co the xin hoan thue hoac bu tru vao cac ky thue sau
Khai thue thu nhap tai Colombia - Han nam 2025 (nam tinh thue 2024):
- Ca nhan: tu thang 8 den thang 10 nam 2025 (theo cac chu so cuoi cua NIT)
- Phap nhan: tu thang 4 den thang 5 nam 2025
De biet ban co nghia vu khai thue thu nhap hay khong, hay kiem tra xem tong thu nhap brutto cua ban co vuot 1.400 UVT ($69.718.600 trong nam 2025) hay khong, hoac tong tai san brutto co vuot 4.500 UVT ($224.095.500) hay khong. Hay dung cong cu tinh thanh ly lao dong Colombia cua chung toi de uoc tinh cac che do phuc loi lao dong.
Loi thuong gap va cau hoi pho bien ve khau tru thue tai nguon
Nam ro nhung loi pho bien nhat se giup ban tranh van de voi DIAN:
Loi 1: Khong kiem tra nguoi nhan tien co khai thue thu nhap hay khong
Thue suat khau tru khac nhau dang ke giua doi tuong co khai thue va khong khai thue. Vi du, doi voi dich vu thong thuong, thue suat la 4% cho doi tuong khai thue va 6% cho doi tuong khong khai thue. Ap dung sai thue suat co the dan den xu phat cho ca don vi khau tru lan nguoi huong loi.
Loi 2: Khau tru tren gia tri da bao gom VAT
Khau tru thue tai nguon doi voi thue thu nhap duoc tinh tren gia tri truoc VAT. Day la loi pho bien khi tinh tren tong gia tri hoa don da bao gom thue. Tuy nhien, khau tru VAT (reteIVA) thi lai duoc tinh tren phan gia tri VAT.
Loi 3: Khong thuc hien khau tru khi bat buoc phai lam
Moi don vi khau tru deu co nghia vu thuc hien khau tru khi khoan thanh toan vuot nguong toi thieu. Neu khong lam, muc phat co the bang 100% gia tri dang le phai khau tru, cong them lai cham nop.
Loi 4: Nhieu khau tru thue tai nguon voi tu khau tru
Tu khau tru la mot co che khac, trong do chinh nguoi nop thue tu thuc hien viec giu lai. Co che nay chu yeu ap dung cho nguoi nop thue lon va cho tu khau tru thue thu nhap dac biet (CREE), da duoc thay the boi tu khau tru theo Dieu 1.2.6.6 cua DUR 1625 nam 2016.
Loi 5: Khong tinh day du cac khoan giam tru doi voi tien luong
Nhieu nguoi su dung lao dong tinh khau tru tren tien luong ma khong xem xet day du cac khoan giam tru duoc phep (nguoi phu thuoc, bao hiem y te tra truoc, lai vay nha, dong gop huu tri tu nguyen va AFC). Dieu nay dan den viec khau tru thua, va nguoi lao dong chi co the lay lai khi khai thue thu nhap hang nam.
Neu ban con phan van ve khoan khau tru cua minh, hay doi chieu phep tinh cua nguoi su dung lao dong voi cong cu tinh khau tru thue tai nguon cua chung toi de xac minh rang tat ca cac khoan giam tru deu duoc ap dung dung cach.
Thử công cụ này:
Mở công cụ→Câu hỏi thường gặp
Gia tri UVT nam 2025 la bao nhieu?
Gia tri UVT cho nam 2025 la $49.799, duoc an dinh boi Nghi quyet 000187 nam 2024 cua DIAN. Gia tri nay duoc dung de tinh tat ca cac nguong va muc thue, bao gom ca nguong toi thieu de khau tru thue tai nguon.
Tu muc nao thi ap dung khau tru thue tai nguon doi voi dich vu?
Khau tru thue tai nguon doi voi dich vu thong thuong duoc ap dung khi khoan thanh toan vuot 4 UVT, tuong duong $199.196 trong nam 2025. Thue suat la 4% doi voi ca nhan khai thue thu nhap va 6% doi voi nguoi khong khai thue. Doi voi phi dich vu chuyen mon, khong co nguong toi thieu, tuc la bi khau tru ngay tu dong peso dau tien.
Neu toi bi khau tru qua muc trong nam thi sao?
Neu tong so tien da bi khau tru trong nam lon hon so thue thu nhap ma ban phai nop theo to khai, ban se co so du co loi. Ban co the yeu cau DIAN hoan thue hoac bu tru vao cac ky thue tuong lai. Thu tuc hoan thue co the mat vai thang.
Phi dich vu chuyen mon co bi khau tru thue tai nguon khong?
Co. Phi dich vu chuyen mon co muc khau tru 11% doi voi nguoi khai thue thu nhap va 10% doi voi nguoi khong khai thue. Khong co nguong toi thieu, nghia la bi khau tru ngay tu dong peso dau tien. Neu chuyen gia nop ban khai chi phi va chi tieu cho ben thanh toan, muc thue co the giam xuong con 10% va 6% tuong ung.
Ai bat buoc phai thuc hien khau tru thue tai nguon?
Cac doi tuong la don vi khau tru gom: phap nhan, ca nhan la thuong nhan co tong thu nhap brutto nam truoc vuot 30.000 UVT, cac co quan cong quyen, quy dau tu va nhung doi tuong khac do phap luat chi dinh. Neu ban la don vi khau tru, ban phai thuc hien khau tru va khai bao hang thang.
Khau tru thue tai nguon tren tien luong co the giam duoc khong?
Co. Ban co the giam muc khau tru bang cach nop cho nguoi su dung lao dong cac chung tu cho cac khoan giam tru cua minh: chung nhan nguoi phu thuoc, bien lai bao hiem y te tra truoc, chung nhan lai vay the chap, va cac khoan dong gop huu tri tu nguyen va AFC. Ban trinh duoc cang nhieu khoan giam tru thi co so chiu thue cang thap, va vi vay muc khau tru cung thap hon.